Forced-labor Section 301 — Viet Nam — 12.5% additional duty

A Section 301 measure is a U.S. trade action that can impose an additional duty on certain imported goods linked to a specified country or trade practice. An “additional duty” is charged on top of any ordinary customs duty and other applicable import fees. The measure’s official product scope—not just the title—determines whether it applies.

This type of measure typically affects importers whose merchandise has the covered country of origin and falls within the listed tariff classification, usually identified by an HTSUS (Harmonized Tariff Schedule of the United States) subheading. It matters because the importer may need to declare an extra tariff provision, calculate additional duty, and keep records supporting the product’s classification and origin. If the reference to forced labor is relevant, also review separate forced-labor compliance rules, which may involve admissibility and detention issues rather than only an additional duty.

What to check

• Confirm the product’s HTSUS classification using its materials, function, construction, and other classification facts; do not rely on a supplier’s description alone.
• Verify the product’s customs country of origin under U.S. origin rules, including whether processing in another country changes or does not change the origin.
• Read the official measure’s scope, exclusions, notes, and any listed tariff provisions to confirm that the exact product is covered.
• Check whether the entry requires an additional tariff line or other reporting treatment, and have your customs broker review the entry instructions.
• Keep bills of materials, production records, origin statements, and classification analysis; seek broker or customs counsel advice when forced-labor concerns or complex production chains are involved.