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

A Section 301 measure is a U.S. trade remedy used to impose additional duties on products connected to certain foreign trade practices. An “additional duty” is normally added on top of the product’s ordinary customs duty and other applicable import charges; it does not replace the product’s basic tariff classification.

For an importer, the key questions are the product’s tariff classification (HTSUS subheading), country of origin, entry date, and whether an exclusion or other exception applies. Because “forced labor” is also addressed under separate U.S. customs authorities, do not rely on the title alone: confirm the measure’s legal authority, covered tariff lines, scope, and current instructions in official sources or with a customs broker. Affected goods may require both the correct duty reporting and documentation supporting origin and supply-chain compliance.

What to check

• Confirm the measure’s legal authority and whether it is actually administered under Section 301 or another forced-labor authority.
• Verify the product’s complete HTSUS classification; do not classify solely from its description, brand, or supplier invoice.
• Check the rule for country of origin, including substantial transformation, rather than assuming the shipping country determines origin.
• Review the measure’s effective-date rules, covered tariff lines, exclusions, quota treatment, and any special entry instructions.
• Keep purchase, production, origin, and supply-chain records, and ask a customs broker or trade professional to review uncertain classifications or forced-labor concerns.