Section 301

USTR imposes new Section 301 tariffs on 60 economies over forced-labor import bans

USTR's July 23 final action imposes new country-specific Section 301 duties on most imports from 60 economies beginning at 12:01 a.m. eastern time on July 24, 2026. Seventeen economies receive an additional 10% rate; products of the European Union and Taiwan are capped at a 10% combined MFN-plus-Section 301 rate; products of Japan, South Korea, and Switzerland are capped at 12.5%; and the other 38 economies receive an additional 12.5%. New Chapter 99 headings 9903.05.20–9903.05.84 apply the country rates, while headings 9903.05.85–9903.06.21 implement in-transit, product, Section 232, trade-agreement, and economy-specific exemptions. Because the exemption annex is product- and origin-specific, a base HTS code alone does not settle coverage. Affected codes and effective dates are shown with official source links and review notes.

Source: USTR final actionRefreshed Jul 30, 2026Reviewed by Tariff SentinelLast reviewed Jul 30, 2026Official source Spotted an error?
PublishedJul 23, 2026
EffectiveJul 24, 2026
Review statusReviewed
Source checkedJul 30, 2026

What changed on July 24, 2026

The final notice converts USTR's 60 forced-labor investigations into 60 separate tariff actions. New Chapter 99 headings 9903.05.20 through 9903.05.84 impose the country treatment on products entered for consumption, or withdrawn from warehouse for consumption, at or after 12:01 a.m. eastern time on July 24, 2026. Most covered entries add either 10% or 12.5% to the normal Chapter 1–97 rate. The European Union and Taiwan instead use a 10% combined MFN-plus-Section 301 cap, while Japan, South Korea, and Switzerland use a 12.5% cap. This action is separate from the China technology-transfer Section 301 lists: U.S. note 52 says covered goods also remain subject to other additional duties in Chapter 99 unless a listed exemption applies, so a China-origin entry may require both programs rather than substituting one for the other.

The new headings entered the schedule at Revision 13 and remain live through Revision 16

USITC's current-release endpoint reported 2026 HTS Revision 13 when checked on July 29, 2026, and Revision 13 is where this action first entered the schedule. The same three exact export requests that returned no row against Revision 12 on July 25 returned live rows then, and a re-read on August 15, 2026 against Revision 16 returns identical fields, so the headings have survived three later revisions without amendment: 9903.05.20 carries "The duty provided in the applicable subheading + 12.5%" for products of Algeria; 9903.05.85 carries the unchanged applicable-subheading duty for the in-transit window; and 9903.06.21 carries the unchanged applicable-subheading duty for products of Jordan under subdivision (j)(13)(ii) of U.S. note 52. That closed the five-day publication lag between USTR's July 23 notice and the schedule, and it independently corroborates the rate table above — the +12.5% country treatment and the July 24 / July 28 in-transit timestamps in the official heading text match the notice. Two practical consequences: a blank lookup is no longer expected for these headings, so an unexpected blank now means the wrong heading was queried rather than a pending revision; and the Chapter 99 text itself can be cited at entry alongside CBP CSMS #69326983 for the reporting sequence. USITC published Revisions 12 through 16 in twenty-four days, so check the current release before relying on any revision number quoted here — and note that the export endpoint always serves the current release, so a revision-to-revision comparison has to be two reads separated in time, as the dates above are. Confirm the filing treatment with a customs broker.

The in-transit exception lasts only four days

Heading 9903.05.85 preserves the prior treatment only when both timing conditions are met: the article was loaded onto a vessel at the port of loading and in transit on the final mode of transit into the United States before 12:01 a.m. eastern time on July 24, 2026, and it is entered for consumption or withdrawn from warehouse for consumption before 12:01 a.m. eastern time on July 28, 2026. Cargo that satisfies the sailing condition but is entered at or after the July 28 cutoff loses the exception. Import teams should therefore treat this as an entry-filing deadline, not a general exemption for every shipment already afloat.

Universal exemptions use headings 9903.05.86 through 9903.05.92

The notice supplies common no-additional-duty routes before the economy-specific tables begin. Headings 9903.05.86 and 9903.05.87 cover the universal product lists in U.S. note 52; 9903.05.88 covers qualifying civil aircraft and parts; 9903.05.89 covers specified articles for pharmaceutical applications; 9903.05.90 covers articles already in the listed Section 232 programs, including covered steel, aluminum, copper, vehicles and parts, wood products, and semiconductors; 9903.05.91 covers qualifying humanitarian donations; and 9903.05.92 covers informational materials. Accompanied baggage for personal use is also excluded. Annex I adds patented pharmaceutical articles to the 9903.05.90 carve-out effective July 31, 2026.

Trade-agreement and economy-specific exemptions require a second lookup

The universal exclusions are not the end of the analysis. Heading 9903.05.93 exempts Canada products entered free under USMCA, and 9903.05.94 does the same for Mexico. Heading 9903.05.95 covers qualifying CAFTA-DR textile and apparel goods from Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras, or Nicaragua. Headings 9903.05.96 through 9903.06.21 then implement product exemptions negotiated or adopted for selected economies. Annex II is the detailed 431-page notice's product table, and some rows carry a scope limitation. That is why this change entry does not attach the action to every catalogued HTS code: the same base subheading can be covered for one origin and exempt for another.

How the new duty stacks with base duty, AD/CVD, and other Chapter 99 measures

U.S. note 52 keeps the normal Chapter 1–97 rate in place and states that, except where the note supplies an exemption, covered products also remain subject to other additional duties in Chapter 99. It also says antidumping, countervailing, and other duties, taxes, fees, exactions, and charges continue to apply. Special tariff treatment does not automatically defeat this action unless the notice creates a specific route, such as the Canada and Mexico USMCA exemptions. Most qualifying Chapter 98 entries are excluded, but the notice applies the new duty to the foreign repair, processing, or assembly value under 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80. A broker should confirm the complete Chapter 99 stack and entry-date facts before the filing treatment changes.

How CBP says to order the ACE entry-summary line

CBP CSMS #69326983 says to report an applicable Chapter 98 provision first, followed by Chapter 99 numbers for additional duties. Within the trade-remedy sequence, report the Section 301 Chapter 99 heading before any Section 122, Section 232, Section 201 duty, and Section 201 quota headings; then report replacement-duty or other Chapter 99 provisions, other quota headings, and finally the Chapter 1–97 commodity classification. CBP says the entered value normally belongs on the Chapter 1–97 classification unless Chapter 98 requires different reporting. This sequence explains line order only: it does not decide whether a product qualifies for an exemption or which headings apply.

Key dates

  • USTR initiated 60 investigations: March 12, 2026
  • USTR made affirmative Section 301 findings: June 2, 2026
  • Final action announced and pre-publication notice released: July 23, 2026
  • CBP CSMS #69326983 filing guidance issued: July 23, 2026 at 5:50 p.m. ET
  • Final notice published in the Federal Register: July 28, 2026 — 91 FR 47318 (Vol. 91 No. 142, pp. 47318–47662), FR Doc 2026-15181; the published DATES text matches the July 24 effective date and the July 28 in-transit deadline already recorded here
  • Country duties effective for entries at or after 12:01 a.m. ET: July 24, 2026
  • Current USITC lookup status: Incorporated — 2026 HTS Revision 13 returns 9903.05.20, 9903.05.85, and 9903.06.21 with matching heading text when checked July 29
  • In-transit exception deadline under 9903.05.85: Before 12:01 a.m. ET July 28, 2026, for qualifying cargo loaded and in final-mode transit before July 24
  • Patented pharmaceutical addition to the 9903.05.90 carve-out: July 31, 2026
  • Bangladesh, Cambodia, Indonesia, and Malaysia textile TRQs: Not yet effective — USTR will establish them in a separate notice when feasible

Final Section 301 rate treatment by economy

Rate treatmentEconomiesHow the new Section 301 duty works
Additional 10%Argentina; Bangladesh; Cambodia; Canada; Ecuador; El Salvador; Guatemala; Honduras; India; Indonesia; Jordan; Malaysia; Mexico; Pakistan; Sri Lanka; Trinidad and Tobago; United KingdomAdds 10 percentage points to the applicable base rate unless an exemption applies.
10% combined capEuropean Union; TaiwanIf the MFN rate is below 10%, the Section 301 duty fills the gap to 10%; if MFN is 10% or more, the new Section 301 duty is zero.
12.5% combined capJapan; South Korea; SwitzerlandIf the MFN rate is below 12.5%, the Section 301 duty fills the gap to 12.5%; if MFN is 12.5% or more, the new Section 301 duty is zero.
Additional 12.5%Algeria; Angola; Australia; Bahamas; Bahrain; Brazil; Chile; China; Colombia; Costa Rica; Dominican Republic; Egypt; Guyana; Hong Kong, China; Iraq; Israel; Kazakhstan; Kuwait; Libya; Morocco; New Zealand; Nicaragua; Nigeria; Norway; Oman; Peru; Philippines; Qatar; Russia; Saudi Arabia; Singapore; South Africa; Thailand; Türkiye; United Arab Emirates; Uruguay; Venezuela; VietnamAdds 12.5 percentage points to the applicable base rate unless an exemption applies.

The controlling country provisions are in Chapter 99 headings 9903.05.20 through 9903.05.84. The EU, Taiwan, Japan, South Korea, and Switzerland rows are total-rate caps: the new Section 301 amount fills only the gap between the applicable MFN rate and the cap, and is zero when the MFN rate already meets or exceeds it.

This matrix is the economy-level starting point, not a final entry calculation. Headings 9903.05.85–9903.05.92 provide the in-transit and universal carve-outs; headings 9903.05.93–9903.06.21 add trade-agreement and economy-specific exclusions; and Annex II contains the full product tables and scope limitations. Confirm origin, base classification, applicable MFN rate, exclusion heading, any other Chapter 99 duty, and entry date before changing a landed-cost assumption.

This notice is a parent document for Chapter 99 headings 9903.05.01–9903.06.21, which are covered as one band rather than one page per heading — the question that range gets asked is which heading reaches a given origin and product, not what a single line means. See which 9903.05.01–9903.06.21 heading applies to your origin for all 110 headings with their verbatim duty columns, the 65 country lines keyed by economy, and the carve-outs that displace them.

Affected HTS codes

Related review paths

Related tariff changes

Frequently asked questions

When do the new forced-labor Section 301 tariffs take effect?

They apply to covered products entered for consumption, or withdrawn from warehouse for consumption, at or after 12:01 a.m. eastern time on July 24, 2026. The action was announced and the pre-publication notice was released on July 23, 2026, and the final notice published in the Federal Register on July 28, 2026 at 91 FR 47318 (FR Doc 2026-15181, pp. 47318–47662). The published DATES text matches the effective date and the in-transit deadline recorded here, so the pre-publication reading of this action has been confirmed against the controlling legal record.

Which economies have the additional 10% Section 301 rate?

Argentina, Bangladesh, Cambodia, Canada, Ecuador, El Salvador, Guatemala, Honduras, India, Indonesia, Jordan, Malaysia, Mexico, Pakistan, Sri Lanka, Trinidad and Tobago, and the United Kingdom receive an additional 10% rate unless a universal or economy-specific exemption applies.

Which economies have the additional 12.5% rate?

The additional 12.5% rate applies to the other 38 investigated economies: Algeria, Angola, Australia, the Bahamas, Bahrain, Brazil, Chile, China, Colombia, Costa Rica, the Dominican Republic, Egypt, Guyana, Hong Kong, Iraq, Israel, Kazakhstan, Kuwait, Libya, Morocco, New Zealand, Nicaragua, Nigeria, Norway, Oman, Peru, the Philippines, Qatar, Russia, Saudi Arabia, Singapore, South Africa, Thailand, Türkiye, the United Arab Emirates, Uruguay, Venezuela, and Vietnam. The European Union, Taiwan, Japan, South Korea, and Switzerland use combined-rate caps instead.

How do the 10% and 12.5% combined-rate caps work?

For a non-exempt product of the European Union or Taiwan, the new Section 301 amount fills the gap between the product's MFN rate and 10%; it is zero when the MFN rate is already 10% or higher. Japan, South Korea, and Switzerland use the same mechanism with a 12.5% threshold. These are caps on the MFN-plus-new-Section-301 total, not flat additional duties.

What is the deadline for the in-transit exception?

Before 12:01 a.m. eastern time on July 28, 2026. Heading 9903.05.85 requires both that the goods were loaded onto a vessel and in transit on their final mode before 12:01 a.m. ET July 24 and that they are entered for consumption or withdrawn from warehouse before the July 28 cutoff.

Are products already subject to Section 232 also charged this new Section 301 duty?

The categories listed in heading 9903.05.90 are carved out from this action. They include specified Section 232 steel, aluminum, copper, vehicle and vehicle-part, wood-product, and semiconductor articles. Confirm the exact Chapter 99 heading because the carve-out is tied to the controlling Section 232 provisions, not a general statement that every product containing metal is exempt.

Do these duties stack with existing China Section 301 tariffs or AD/CVD?

Potentially, yes. U.S. note 52 says covered products remain subject to other additional duties in Chapter 99 unless an exemption in the notice applies, and it separately preserves antidumping, countervailing, and other duties and charges. For a China-origin product, do not assume this new forced-labor action replaces the existing technology-transfer Section 301 list treatment.

Can I decide coverage from my base HTS code alone?

No. Start with the economy's Chapter 99 heading, then check the universal exceptions in 9903.05.85 through 9903.05.92, the trade-agreement and economy-specific headings through 9903.06.21, and Annex II's product and scope-limitation tables. Origin, MFN rate, entry date, Chapter 98 treatment, and other Chapter 99 measures can all change the result.

Does the official USITC HTS lookup now show heading 9903.05.85?

Yes. USITC's current release was 2026 HTS Revision 13 when checked on July 29, 2026, and it returns 9903.05.85 with the in-transit conditions stated verbatim: the article was loaded onto a vessel at the port of loading and in transit on its final mode before 12:01 a.m. eastern time on July 24, 2026, and it is entered for consumption or withdrawn from warehouse before 12:01 a.m. eastern time on July 28, 2026. Revision 12, published July 21 before USTR released this action on July 23, returned no row for it as late as July 25 — that gap was publication lag, never an exemption. Because the headings are now published, an empty lookup should be read as a wrong-heading query rather than a pending revision, and the Chapter 99 text can be cited alongside CBP CSMS #69326983 for the entry-reporting sequence. Confirm the filing treatment with a customs broker.

How should the new Section 301 heading be reported on an ACE entry summary?

CBP CSMS #69326983 puts an applicable Chapter 98 provision first, then Chapter 99 additional-duty numbers. For trade remedies, the Section 301 heading comes before any Section 122, Section 232, and Section 201 duty or quota headings; replacement-duty and other quota headings follow, and the Chapter 1–97 commodity classification comes last. The sequence does not determine coverage, so verify the applicable headings and exemptions before filing.

Official source links

Sources verified for this notice

Last verified: Jul 30, 2026. Dates, process details, source-watch status, and review caveats above were checked against the cited official sources on that date. Always confirm the controlling text in the official source before filing or sourcing decisions.

What to do with this notice

Compare the affected HTS list with your saved codes, then check whether the official text limits treatment by country, entry date, product description, importer action, or exclusion language. A notice can be important even when it does not immediately change the duty shown on a calculator.

Tariff Sentinel keeps the source URL, official PDF when available, and review status close to the affected-code list so teams can decide whether to update landed-cost assumptions, hold a purchase order, or send the source to a broker for a product-specific reading. Keep the reviewed source with the shipment file so later audits can show which notice informed the decision and when it was checked.