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Section 301 forced labor tariffs: Practical steps companies can take now

Dow Jones Risk Journal

    Publications
  • October 28, 2026

Parisa Salehi, Eric Cottrell, and Tiffany Rowe wrote an article in Dow Jones Risk Journal about how goods that qualify for a Section 301 exemption can still be stopped at the border and denied entry if U.S. Customs and Border Protection (CBP) finds a forced labor connection anywhere in the supply chain.

"Section 301 of the Trade Act of 1974 authorizes the U.S. Trade Representative to investigate foreign acts, policies, and practices believed to be unreasonable or discriminatory, or to burden U.S. commerce," they wrote. "New tariffs of 10% or 12.5% took effect on July 24 on goods from 60 trading partners under Section 301."

"Businesses should understand both the legal theory and its limits before calibrating their response," they wrote. 

Subscribers can read the full article here: Section 301 forced labor tariffs: Practical steps companies can take now

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