Forced-labor Section 301 — Taiwan, Province of China — column 1 total brought to 10%

A Section 301 measure is a U.S. trade action under Section 301 of the Trade Act of 1974. It can impose an additional duty on covered merchandise based on the product’s tariff classification and country of origin. “Column 1” generally refers to the normal U.S. trade-relations duty column in the Harmonized Tariff Schedule of the United States (HTSUS), while “total” may indicate that the listed treatment combines the ordinary duty with an additional measure. Confirm the official table and legal notice for the exact meaning.

This type of measure typically affects importers whose goods are classified under listed HTSUS subheadings and have the covered country of origin. It matters because the importer may owe additional duties, need to report an additional tariff provision, and maintain support for classification and origin. A forced-labor finding or restriction is a separate compliance issue from a Section 301 duty; check whether the product is also subject to U.S. forced-labor admissibility rules, such as an import prohibition or detention risk.

What to check

• Confirm the product’s correct HTSUS classification using its material, function, construction, and other relevant facts; do not rely only on a supplier’s code.
• Verify country of origin under U.S. origin rules, including whether processing in another country changes the origin or merely changes the supply chain.
• Read the official Section 301 measure, product list, exclusions, and filing instructions to determine whether the exact HTSUS subheading and origin are covered.
• Check whether the measure is an additional duty that must be reported separately, and whether other duties or trade remedies may apply at the same time.
• Review forced-labor compliance separately by tracing suppliers and production, and seek customs-broker or trade counsel advice when origin, classification, exclusions, or admissibility is uncertain.