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

A Section 301 measure is a U.S. trade action responding to an identified foreign trade practice or policy. When a measure is described as applying to Mexico, it typically affects goods of Mexican origin that fall within the listed tariff classifications, also called HTSUS subheadings. The measure may impose an additional duty on top of the ordinary customs duty and other applicable charges.

For an importer, the key issue is whether the product’s classification, country of origin, and entry date match the measure’s scope. “Forced labor” concerns may also involve separate U.S. import restrictions, such as detention or exclusion of goods, so an additional-duty measure should not be treated as the only compliance requirement. Review the official measure text and seek customs-broker or trade-counsel advice when classification, origin, or forced-labor compliance is uncertain.

What to check

• Confirm the product’s correct HTSUS classification, including all digits required by the measure, rather than relying only on a product description.
• Verify the product’s country of origin under U.S. origin rules; the shipping country and the origin country may differ.
• Check the official scope, exclusions, effective provisions, and entry requirements for the Section 301 measure before filing the entry.
• Determine whether the additional duty is reported separately from the ordinary duty and whether other trade remedies or fees also apply.
• Screen the supply chain for forced-labor risks and check applicable U.S. import-enforcement programs separately from the Section 301 duty.