Forced-labor Section 301 — China — 12.5% additional duty

A Section 301 measure is an additional U.S. import duty imposed on certain goods connected to a trade practice or policy of another country. A measure described as involving forced labor and China may apply only to specified products, tariff classifications, or country-of-origin conditions; the title alone does not establish that every product from China is covered.

For an importer, this is usually a duty assessed in addition to the normal customs duty and other applicable charges. The key professional terms are tariff classification (the product’s HTSUS code), country of origin, scope of the measure, and additional duty. Forced-labor issues may also involve separate import restrictions, so an importer should verify whether the official measure is a Section 301 duty, a forced-labor detention or exclusion action, or both.

What to check

• Confirm the exact HTSUS classification and compare it with the measure’s official product scope; do not rely only on a product description.
• Verify the product’s country of origin under U.S. customs rules, including whether processing in another country changes or does not change origin.
• Check the official instructions for the applicable additional-duty reporting requirements and any exclusions, exceptions, or special provisions.
• Review the entire supply chain for forced-labor compliance, including suppliers, raw materials, production locations, and supporting records.
• Ask a customs broker or trade counsel to review ambiguous classifications, origin questions, or possible overlap with separate forced-labor enforcement actions.