Section 301 Forced Labor Tariff —Importer Guide

IFF, inc.
Jul 27
2 min read

The U.S. Trade Representative (USTR) announced on July 23 that the Section 301 Forced Labor tariffs would take effect on July 24. The guide below provides an overview of the new requirements and key considerations for compliance.

What is this tariff?

The Section 301 Forced Labor Tariff is an additional duty applied to certain imports as part of the U.S. government’s Forced Labor Import Protection (FLIP 301) initiative. It is designed to discourage forced‑labor‑linked supply chains and applies in addition to:

Section 301 China (CN) tariffs
Section 301 Brazil tariffs

It does not stack on Section 232 tariffs.

Which products are covered?

The Section 301 Forced Labor Tariff applies if both conditions are true:

Your product’s HTS code is not on the exemption list published by CBP: Forced Labor HTS List
Your product’s HTS code is not already subject to Section 232 tariffs.

If your HTS code is exempt or already covered by Section 232, the forced labor tariff does not apply.

Chapter 98 Treatment

Goods properly entered under Chapter 98 (special classification provisions) are generally not subject to the Section 301 Forced Labor Tariff except for the following:

Exceptions where the tariff does apply

9802.00.40, 9802.00.50, 9802.00.60 The tariff applies only to the value of repairs, alterations, or processing performed abroad.
9802.00.80 The tariff applies only to the value of the article assembled abroad, minus the value of U.S. components.

Important note

Products entered under Chapter 98 remain subject to antidumping, countervailing, and any other applicable duties, taxes, fees, or charges.

Foreign Trade Zones (FTZs)

Products subject to the Section 301 Forced Labor Tariff that enter a U.S. Foreign Trade Zone must be admitted as:

Privileged Foreign Status (19 C.F.R. 146.41)

The only exception is goods eligible for admission under domestic status (19 C.F.R. 146.43). Once privileged foreign status is assigned, the tariff rate is locked in at the time of admission.

General Exemptions for All Economies

The following HTS provisions are exempt from the Section 301 Forced Labor Tariff:

9903.05.85 Goods loaded and in transit before 12:01 a.m. ET on July 24, 2026, and entered for consumption before 12:01 a.m. ET on July 28, 2026.

9903.05.86 Articles described in subdivision (b) of U.S. Note 52. – See this section listed here: Forced Labor HTS List

9903.05.87 Articles described in subdivision (c) of U.S. Note 52.– See this section listed here: Forced Labor HTS List

9903.05.88 Civil aircraft and related engines, parts, components, subassemblies, and flight simulators (per subdivision (d) of U.S. Note 52).

9903.05.89 Articles for pharmaceutical applications (per subdivision (e) of U.S. Note 52).

9903.05.90 Articles of aluminum, steel, copper, passenger vehicles, light trucks, medium/heavy‑duty vehicles, wood products, and semiconductor articles (per subdivision (f) of U.S. Note 52).

9903.05.91 Humanitarian donations (food, clothing, medicine).

9903.05.92 Informational materials (publications, films, posters, photographs, tapes, CDs, artworks, news wire feeds, etc.).

Tariff Rates & Country Coverage

For the official list of tariff rates, affected countries, and implementation details, refer to CBP’s bulletin: CSMS 69326983

Other official reference for more detail