Forced-labor Section 301 — Sri Lanka — 10% additional duty

A Section 301 measure is a U.S. trade action that can impose an additional duty on merchandise connected to a specified country, product, or trade practice. The additional duty is generally applied on top of the ordinary customs duty and other applicable import charges. The measure’s title may describe the policy concern, such as forced labor, but the official scope and legal basis control what is covered.

It typically affects U.S. importers whose products meet the measure’s country-of-origin, product-classification, and other scope requirements. The importer must determine the correct Harmonized Tariff Schedule of the United States (HTSUS) classification, establish the product’s country of origin, and report any applicable additional duty at entry. This matters because an incorrect classification, origin analysis, or failure to account for duty stacking can lead to underpayment, corrections, penalties, or shipment delays.

What to check

• Check the official measure’s product scope, country scope, effective provisions, and any exclusions or exceptions; do not rely on the title alone.
• Confirm the product’s HTSUS classification and country of origin using the product’s actual materials, manufacturing steps, and tariff-classification rules.
• Ask your customs broker or trade professional whether the additional duty applies in addition to ordinary duty, antidumping or countervailing duties, safeguard duties, or other measures.
• Verify the required entry reporting instructions, including any special tariff provisions, filing codes, and the rule that determines which entries are covered.
• Keep records supporting classification, origin, supply-chain traceability, and any forced-labor due-diligence or admissibility analysis relevant to the shipment.