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

A Section 301 measure is a U.S. trade action addressing an act, policy, or practice of a foreign government that is considered unfair or harmful to U.S. commerce. When the measure applies to goods from a named country, it may impose an additional duty—also called a trade remedy or additional tariff—on top of the ordinary customs duty. The title describes the measure’s stated basis, but the official legal notice controls its actual scope.

It typically affects importers of covered products entered for consumption in the United States, regardless of whether the importer bought the goods directly from the named country. The key questions are the product’s tariff classification, country of origin, entry date, and any exclusions or special instructions. Importers should also distinguish this measure from other forced-labor tools, such as an import prohibition or detention authority, because different rules and consequences may apply. If the scope is unclear, consult a customs broker or trade attorney.

What to check

• Confirm the measure’s official scope, effective provisions, and any exclusions in the applicable U.S. government notice or tariff-schedule instructions.
• Classify the product correctly under the Harmonized Tariff Schedule of the United States (HTSUS), using the product’s material, function, and construction—not just its commercial description.
• Document the product’s country of origin and review whether substantial transformation, manufacturing steps, or regional-content rules affect that determination.
• Check the entry date, entry type, and filing instructions to determine whether the additional duty must be reported separately from the ordinary duty.
• Keep supporting records, including bills of materials, supplier affidavits, production records, invoices, and origin documentation, and obtain broker or legal advice when the product or supply chain is complex.