Section 301 Forced-Labor Tariffs: Can You Get Them Back?
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TL;DR – Not today: there is no refund path for the Section 301 forced-labor tariffs unless the Court of International Trade sets them aside. The challenge was argued on September 30, 2026, and there is no ruling yet. The tariffs (10% or 12.5%, HTS 9903.05.20 through 9903.05.84) took effect July 24, 2026. They are not IEEPA duties and not in CAPE. Keep your entry records and watch liquidation dates. Whether a 180-day protest or a suit is the right way to preserve your rights is not settled. Talk to a customs attorney about your situation.
What Are the Section 301 Forced-Labor Tariffs?
They are tariffs under Section 301 of the Trade Act of 1974 (19 U.S.C. § 2411). In March 2026 USTR opened investigations of 60 economies over their failure to ban imports made with forced labor (CRS LSB11460). USTR announced its final action on July 23, 2026.
The facts, as EY reports them from the USTR notice (EY, July 24, 2026):
| Item | What it is |
|---|---|
| Start | 12:01 a.m. Eastern Time, July 24, 2026 |
| Rates | 10% for 19 economies, 12.5% for 41 economies |
| HTS codes | New subheadings 9903.05.20 through 9903.05.84 |
| Products | The full product coverage is in USTR's Federal Register notice |
July 24 is also the day the 10% Section 122 surcharge expired. The new duties started at that exact moment (FreightWaves, July 28, 2026). See What Is Section 122.
Which country pays which rate. We have not been able to open USTR's official list ourselves, so we do not reprint it here. The list is in the USTR final notice, and EY reprints it in its summary. For some economies the extra duty depends on each product's existing rate, as reported by EY. Check the rate on your entries with your broker.
Exclusions. EY reports that the notice excludes, among others, goods covered by Section 232 tariffs and informational materials (EY, July 24, 2026). We have not verified CBP's guidance on how the exclusions apply to a given entry. Ask your broker before you count on any exclusion.
Is It IEEPA, China Section 301 or Forced Labor?
The HTS code on each duty line tells you. Three programs get mixed up on the same entry.
| IEEPA | China Section 301 | Section 301 forced labor | |
|---|---|---|---|
| HTS codes | 9903.01.xx, 9903.02.xx | 9903.88.xx | 9903.05.20 to 9903.05.84 |
| Law | International Emergency Economic Powers Act | Trade Act of 1974, § 301 | Trade Act of 1974, § 301 |
| Court status | Supreme Court held IEEPA tariffs unlawful, February 20, 2026 | Challenge failed; Supreme Court declined HMTX on June 15, 2026 | Challenge argued September 30, 2026; no ruling |
| Refund path | CAPE, plus court paths for older entries | None | None unless the court sets them aside |
Sources: Troutman, Oct 12, 2026; CRS LSB11460; EY, July 24, 2026.
Same law as the China tariffs, different action. Both use Section 301, but the forced-labor tariffs come from a new 2026 USTR action with new codes. The HMTX ruling upheld changes to the China tariffs. It works against importers in the forced-labor case too, but it did not decide that case.
Not IEEPA, and not in CAPE. The Supreme Court ruling and the IEEPA refund process do not reach these duties. A CAPE Declaration refunds only the IEEPA lines on an entry. FreightWaves reports that the forced-labor duties are added on top of other duties, including other Section 301 duties. See IEEPA vs Section 301.
Where Is the Court Challenge Now?
Argued, with no ruling yet. The cases are consolidated at the Court of International Trade as In re Section 301 Forced Labor Cases, No. 1:26-cv-03555. Plaintiffs include importers (Learning Resources, Hand2mind and Burlap and Barrel) and several states. They argue the determinations lack country-specific findings, are arbitrary and capricious, and would be an unconstitutional delegation. The government argues the action follows long-standing US policy against forced-labor imports and is largely unreviewable (Troutman, Oct 12, 2026).
- September 30, 2026: the court heard argument.
- October 16, 2026: supplemental briefs were due.
- Today: "No decision has been issued, and the duties remain in effect." No date for a ruling has been given (Troutman, Oct 12, 2026).
Is there a class action? This is not settled. FreightWaves reported that Burlap and Barrel's suit, filed July 24, 2026, is a proposed class action for importers who paid these duties on goods entered on or after July 24, and that no class had been certified (FreightWaves, July 28, 2026). Troutman wrote on October 12: "We are not aware of any class action proposed for Section 122 or Section 301 duties." Either way, no class has been certified for these duties. The Freestyle World class certified on October 8, 2026 covers IEEPA duties only. Do not assume any class protects you.
Are Section 301 Forced-Labor Tariffs Refundable?
Not today. Troutman: "no recovery mechanism exists unless the court sets the determinations aside" (Troutman, Oct 12, 2026). There is no CAPE for these duties and no CBP refund process.
Even if the importers win, it is not known yet who would get refunds, how, or when. The government could appeal. For Section 122, the court found the tariff unlawful but gave relief only to three plaintiffs, and the appeal court paused that ruling. That is a reminder that a win in court does not mean a refund for everyone. See What Is Section 122.
What Should I Do While the Case Is Pending?
Keep records, know who the importer of record is, and watch liquidation dates.
Keep your records. Troutman advises importers to "track liquidation dates and preserve their records" (Troutman, Oct 12, 2026). For each entry, keep the entry summary (CF-7501), the duty lines in 9903.05.20 to 9903.05.84, and proof of payment.
Know who the importer of record is. Troutman notes that only importers of record have clear standing to seek refunds. If a carrier or broker was the importer of record, the duties are theirs on paper. See Am I the Importer of Record?.
Watch liquidation dates. A formal entry usually liquidates about a year after entry (19 U.S.C. § 1504). Liquidation is when CBP finalizes the duty, and the 180-day protest window under 19 U.S.C. § 1514 runs from that date. See What Is Liquidation in Customs.
Protest or suit: not settled. The usual rule is a protest within 180 days of liquidation, but we found no law firm advice on protests for these duties. For IEEPA, the court held in AGS v. CBP that collecting the duties was not a protestable decision by CBP, so the route was a suit under 28 U.S.C. § 1581(i) (AGS v. CBP). The same reasoning may reach these duties. A suit under § 1581(i) must be filed within two years after the claim accrues (28 U.S.C. § 2636(i)), and when that clock starts for these duties is not settled. A protest does not replace a suit. Talk to a customs attorney about your situation.
Budget for the duties. Troutman advises budgeting for them while the case is pending, and modeling what happens if they are set aside.
If You Also Paid IEEPA Duties
The IEEPA refund is a separate question with its own dates. CAPE takes entries liquidated 80 days ago or less, and older entries need a court path. See All IEEPA Refund Deadlines.
Check Your IEEPA Entries
Upload your ES-003 to see which IEEPA entries are still inside the 80-day CAPE window and which are already past it, based on the liquidation date of each entry.
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Frequently Asked Questions
Are Section 301 forced-labor tariffs refundable through CAPE? No. CAPE refunds IEEPA duties only. There is no refund path for the forced-labor duties unless the Court of International Trade sets them aside (Troutman, Oct 12, 2026).
How do I find these duties on my entries? Look for duty lines with HTS subheadings 9903.05.20 through 9903.05.84 (EY, July 24, 2026). China Section 301 lines are 9903.88.xx, and IEEPA lines are 9903.01.xx and 9903.02.xx.
Is this the same as the China Section 301 tariffs? No. Both use Section 301 of the Trade Act of 1974, but the forced-labor tariffs come from a new 2026 USTR action with new codes, 9903.05.20 through 9903.05.84. China Section 301 lines are 9903.88.xx. See IEEPA vs Section 301.
When will the court rule? No date has been given. The court heard argument on September 30, 2026 and took supplemental briefs due October 16. No decision has been issued.
Is there a class action I am part of? No class has been certified for these duties. FreightWaves reported a proposed class in Burlap and Barrel's suit; Troutman wrote in October that it knew of no proposed class for Section 301 duties. The IEEPA class in Freestyle World does not cover them.
Should I file a protest? It is not settled. The usual rule is a protest within 180 days of liquidation, but we found no law firm advice on it for these duties, and the AGS reasoning may mean a suit is the route instead. Talk to a customs attorney about your situation.
Is my CD or book exempt as informational material? Maybe. EY reports that informational materials are among the exclusions in the USTR notice, but we have not read CBP's guidance on how they apply to a given entry. Ask your broker before you rely on any exclusion.