Forced-labor Section 301 — India — 10% additional duty

A Section 301 measure is a US trade remedy used to address certain acts, policies, or practices of another country that are considered unfair or harmful to US commerce. It generally applies to covered products from the specified country and is collected in addition to the product’s normal customs duty. The product’s tariff classification, or HTSUS code, and country of origin determine whether the measure applies.

The phrase “forced labor” should be verified carefully against the official measure. Forced-labor restrictions are often administered under different legal authorities, such as Section 307 of the Tariff Act, rather than Section 301. An importer should therefore confirm the measure’s legal authority, product scope, origin rules, exclusions, and any interaction with other duties before entry. Misclassification or failure to account for an additional duty can lead to incorrect landed-cost calculations, entry corrections, or enforcement risk.

What to check

• Confirm the official legal authority and measure type; do not rely only on a product-page title or summary.
• Check the product’s complete HTSUS classification, including any additional tariff provisions associated with the measure.
• Determine the product’s customs country of origin using applicable substantial-transformation rules, not merely the shipping location.
• Review the measure’s scope, exclusions, quota rules, effective-entry provisions, and whether duties may be imposed cumulatively with other trade remedies.
• Keep supplier, manufacturing, bill-of-materials, origin, and classification records, and obtain customs-broker or trade-counsel advice when the facts are uncertain.