Section 122 Tariffs Replaced By New Section 301 Forced Labor Tariffs

Jul 24, 2026

On July 23, 2026, U.S. Trade Representative (USTR) Jamieson Greer announced final action under the Section 301 investigations into whether certain trading partners have failed to prohibit or effectively enforce bans on the importation of goods produced with forced labor. Effective 12:01 a.m. ET on July 24, 2026, the Administration replaced the expiring universal 10% Section 122 tariffs with new Section 301 Forced Labor tariffs on imports from 60 economies. Depending on the country, imports will be subject to either a 10% or 12.5% tariff.

The Section 301 investigations were launched on March 12, 2026, to evaluate whether the acts, policies, and practices of certain economies burden or restrict U.S. commerce by failing to prohibit or enforce restrictions on imports produced with forced labor. The Administration has indicated these tariffs are part of its broader strategy to replace the tariffs previously imposed under the International Emergency Economic Powers Act (IEEPA), which were struck down by the Supreme Court.

Of Importance to the RV Industry: Indonesian Lauan Plywood Exemption

  • Indonesian lauan plywood (HTSUS 4412.31.4500) is NOT subject to the new 10% Section 301 Forced Labor tariff. The product is specifically included in the Indonesia-specific product carve-outs in Annex II, Part L of the USTR notice (page 125). 
  • As a result, imports of Indonesian lauan plywood will continue to be subject only to existing applicable duties, including normal Most Favored Nation (MFN) duties and any applicable antidumping (AD) or countervailing (CVD) duties.
  • This is a win for the RV industry, because Indonesian lauan was not excluded in the initial announcement. The RV Industry Association submitted comments and met with USTR officials to urge them to add both HTS lines during their review.

Tariff Rates

The new Section 301 Forced Labor tariffs vary by country. Under the final action, countries that have committed to adopting and enforcing forced labor import prohibitions are generally subject to a 10% tariff, while countries that have not made those commitments are generally subject to a 12.5% tariff.

Imports from the European Union and Taiwan are subject to an all-in tariff rate of 10%, including MFN duties. Imports from Japan, South Korea, and Switzerland are subject to an all-in tariff rate of 12.5%, including MFN duties.

Imports from Argentina, Bangladesh, Cambodia, Canada, Ecuador, El Salvador, Guatemala, Honduras, India, Indonesia, Jordan, Malaysia, Mexico, Pakistan, Sri Lanka, Trinidad and Tobago, and the United Kingdom are subject to an additional 10% tariff on top of existing applicable duties.

Imports from 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, Turkey, the United Arab Emirates, Uruguay, Venezuela, and Vietnam are subject to an additional 12.5% tariff on top of existing applicable duties.

To read the USTR Press Release, click here.

To read the Federal Register Notice, click here.

To read the White House Presidential Memoranda, click here

The RV Industry Association will continue to provide information as it becomes available. For a comprehensive overview of tariffs currently enacted, view the tariff tracker

For additional information, please contact Samantha Rocci, Director of Federal Affairs (srocci@rvia.org).