Forced-labor Section 301 — Iraq — 12.5% additional duty

A Section 301 measure is a trade remedy that imposes an additional duty on covered imports, usually because the United States has determined that a foreign government’s trade practice is unfair or burdens U.S. commerce. In this context, the measure is described as relating to forced-labor concerns and Iraq. The additional duty is charged on top of any ordinary customs duty and other applicable fees, unless an exclusion or exception applies.

The measure typically affects merchandise whose tariff classification (HTSUS subheading) and country of origin match the scope described in the official measure. It matters because an importer may owe extra duty, must declare the correct additional-duty reporting code, and may need records supporting origin, classification, and supply-chain compliance. Do not assume that an Iraq-related shipment is covered solely because it transits Iraq or involves an Iraqi seller; the legal scope and origin rules control.

What to check

• Confirm the product’s HTSUS classification and compare it with the official Section 301 coverage list or notice.
• Determine the product’s country of origin under U.S. customs origin rules, including any substantial-transformation analysis for multi-country production.
• Check the measure’s effective-entry rules, exclusions, product descriptions, and required Chapter 99 reporting instructions in current official CBP and U.S. Trade Representative materials.
• Review commercial invoices, bills of materials, production records, and supplier statements to support classification, origin, and forced-labor due diligence.
• Ask a licensed customs broker or trade counsel to review uncertain classifications, origin determinations, exclusions, or admissibility issues before entry.