Forced-labor Section 301 — Costa Rica — 12.5% additional duty

A Section 301 measure is a U.S. trade action authorized under Section 301 of the Trade Act of 1974. It can impose an additional customs duty on covered merchandise from a specified country in response to a foreign government practice that the United States has determined to be unreasonable, discriminatory, or harmful to U.S. commerce. The title shown here refers to forced labor, but an importer should verify the official legal authority because forced-labor detentions are often handled under separate customs laws and authorities.

The measure typically affects goods that meet the listed product scope and country-of-origin rules—not necessarily every product shipped from the named country. The additional duty is generally collected in addition to ordinary customs duty and other applicable trade measures. Importers should identify the correct Harmonized Tariff Schedule of the United States (HTSUS) classification, confirm whether the exact tariff provision is covered, and review origin and entry requirements before importing.

What to check

• Read the official measure’s product scope, exclusions, effective provisions, and country-of-origin rules; do not rely on the title alone.
• Confirm the product’s HTSUS classification using its materials, function, construction, and other classification facts; obtain broker or ruling support when uncertain.
• Determine the product’s customs country of origin separately from its shipping route, seller location, or port of export.
• Check whether other measures—such as ordinary duty, antidumping or countervailing duties, quotas, or forced-labor enforcement—also apply to the same entry.
• Verify the required entry data, additional tariff reporting instructions, and current official guidance with CBP or a qualified customs broker before filing.