These duties, imposed pursuant to Section 338 of the Tariff Act of 1930, are now effective for goods from Canada with a covered HTSUS classification that are entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on August 22, 2026.

The duties do not apply to articles of aluminum, steel, or copper; derivative aluminum or steel articles; or goods for which entry is properly claimed under a provision of Chapter 98. However, for goods entered under subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duty applies to the value of the repairs, alterations, or processing performed, as described in the applicable subheading. For goods entered under subheading 9802.00.80, the additional duty applies to the value of the article assembled abroad, less the cost or value of U.S. products incorporated into the article, as described in that subheading.

The duties apply regardless of whether the goods qualify for preferential treatment under the USMCA.

Finally, the additional duty is subject to drawback.

Please find the full list of covered Chapter 1 through 97 HTSUS classifications, along with their corresponding Chapter 99 headings, here.

CBP is currently conducting a comprehensive review of the Importer of Record information submitted and maintained on CBP Form 5106 and, beginning September 18, 2026, will void an IOR number if it determines that the information on file is inaccurate or incomplete.

A voided IOR number will no longer be valid for importing merchandise, and CBP may also take additional enforcement action, as appropriate.

Importers, or customs brokers providing information on an importer’s behalf, must ensure that all information on file, including physical addresses, email addresses, phone numbers, Internal Revenue Service (IRS) employer identification numbers (EINs), and any Social Security numbers (SSNs), is accurate, complete, up to date, and belongs directly to the IOR. Brokers must also have a valid Power of Attorney executed directly with the IOR.

Please review your Form 5106 information now.

For further information, please contact us.

Countries that have committed to adopting and effectively enforcing forced labor import prohibitions will be subject to a 10% tariff, while countries that have failed to adopt a forced labor import prohibition will be subject to a 12.5% tariff.

Specifically:

• A 10% tariff will apply to the following countries: Argentina, Bangladesh, Cambodia, Canada, Ecuador, El Salvador, Guatemala, Honduras, India, Indonesia, Jordan, Malaysia, Mexico, Pakistan, Sri Lanka, Trinidad and Tobago, and the United Kingdom.
• A 10% or 12.5% tariff, net of the Most-Favored-Nation (MFN) rate, will apply to certain products of the European Union, Taiwan, Japan, Korea, and Switzerland.
• A 12.5% tariff will apply to all other investigated economies, including Brazil, Costa Rica, China, the Dominican Republic, the Philippines, Thailand, and Vietnam.

An in-transit exception applies to goods that: (1) were loaded onto a vessel at the port of loading and were in transit on the final mode of transit prior to entry into the United States before 12:01 a.m. Eastern Time on July 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. Eastern Time on July 28, 2026.

Exceptions include:

• All articles and parts of articles subject to Section 232 tariffs.
• Textile or apparel articles that are products of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras, or Nicaragua and are entered free of duty under DR-CAFTA.
• Any products of Canada or Mexico entered free of duty under the United States-Mexico-Canada Agreement.
• Informational materials.
• Goods for which entry is properly claimed under a provision of Chapter 98 of the HTS. However, for goods entered under subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed, as described in the applicable subheading. For goods entered under heading 9802.00.80, the additional duties apply to the value of the article assembled abroad, less the cost or value of such products of the United States.

For a full list of exemptions, or to discuss how these new tariffs will impact your business, please call us.

We will continue to monitor developments closely and provide updates as additional guidance or implementing measures become available.

For further information, please contact us.

The duties are imposed pursuant to Section 338 of the Tariff Act of 1930 in response to Canada’s perceived discriminatory treatment of American products.

The duties concern a large array of goods, including numerous goods classified under the following HTSUS Chapters:

• Chapter 39 – Articles of plastics
• Chapter 42 – Trunks, suitcases, travel, sports, and similar bags of various construction, as well as articles of leather or composition leather
• Chapter 61 – Knitted or crocheted apparel and clothing accessories
• Chapter 62 – Non-knitted or non-crocheted apparel and clothing accessories
• Chapter 63 – Other made-up textile articles
• Chapter 65 – Certain hats
• Chapter 71 – Various articles of jewelry
• Chapter 85 – Electrical equipment and machinery,
• Chapter 94 – Furniture
• Chapter 95 – Toys and games

The duties do not apply to articles subject to duties pursuant to Section 232, but apply regardless of whether the goods qualify for preferential treatment under the USMCA.

Further talks between Canada and the United States are expected and may result in changes to these measures.

If you wish to discuss these actions or how they may affect your imports, please do not hesitate to contact us.

The 25% duties will apply to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Time on July 22, 2026. An in-transit exception applies to goods that were loaded and in transit on the final mode of transit prior to entry into the United States before 12:01 a.m. Eastern Time on July 22, 2026, and are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. Eastern Time on July 29, 2026.

Various exceptions further apply to certain specified HTSUS provisions, as well as information materials and articles of aluminum, steel, or copper, and derivative aluminum or steel articles.

Additionally, the Section 301 duties do not apply to goods for which entry is properly claimed under a provision of Chapter 98. However, for goods entered under subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duty applies to the value of repairs, alterations, or processing performed, as described in the applicable subheading. For goods entered under subheading 9802.00.80, the additional duty applies to the value of the article assembled abroad, less the cost or value of U.S. products incorporated into the article, as described in that subheading.

For further information, please contact us.

CBP confirmed that all filing and processing requirements from the first phase of CAPE remain in effect; notably, acceptance remains limited to unliquidated entries and entries within 80 days of liquidation.

Once an entry flagged for reconciliation is accepted on a CAPE declaration, the corresponding reconciliation entry may then be filed.

However, CBP cautioned that if the reconciliation filing deadline is approaching (e.g. where fewer than 30 days remain), priority should be given to filing the reconciliation entry to avoid missing the deadline.

CBP also noted that while entries flagged for reconciliation for which a reconciliation entry is already on file are not yet covered by this functionality, those entries are expected to be addressed in a future phase of CAPE development.

Please contact us with any additional questions.

The guidance brings together CBP’s three main authorities to address forced labor risk in imports:

• 19 U.S.C. § 1307
• the Uyghur Forced Labor Prevention Act, and
• Countering America’s Adversaries Through Sanctions Act (CAATSA)

The updated guidance is intended to improve transparency and provide importers with clearer insight into CBP’s enforcement processes and expectations. By consolidating existing guidance into one resource, CBP aims to help importers better understand how forced labor risks are identified, investigated, and addressed throughout the importation process.

In addition, the guidance includes several new appendices containing examples of due diligence measures, recommended supply chain documentation, and sample CBP notices, including detention, exclusion, seizure, and redelivery notices. These materials provide practical examples that may assist companies in evaluating and strengthening their compliance programs, supply chain tracing efforts, and documentation practices.

Given CBP’s continued focus on forced labor enforcement, importers should consider reviewing their existing compliance procedures and supply chain due diligence programs to ensure they remain aligned with current expectations.

Please reach out if you would like to discuss this update or review best practices for compliance in light of this update.

The case challenged the lawfulness of the U.S. Trade Representative’s (USTR) actions in imposing the so-called “List 3” and “List 4A” tariffs under Section 301 of the Trade Act of 1974. After the U.S. Court of Appeals for the Federal Circuit upheld the tariffs in 2025, the plaintiffs sought Supreme Court review. By declining to hear the case, the Supreme Court leaves the Federal Circuit’s decision intact and effectively ends the challenge.

As a result, the legality of the List 3 and List 4A tariffs has been conclusively upheld, absent future legislative or administrative action. Importers that continue to source goods from China should therefore expect these Section 301 duties to remain in effect until further notice.

If you have questions regarding the impact of this decision or potential tariff mitigation strategies, please contact us.

Specifically, CBP indicated that Phase 2, which will cover reconciliation entries, is expected to launch on June 29, 2026. CBP further stated that Phase 3, which is intended to cover all finally liquidated entries subject to IEEPA tariffs, is expected to launch at the end of July 2026.

At the same time, CBP reiterated its opposition to a universal refund mechanism, arguing that Phase 3 should be limited to importers that have filed suit at the CIT. We therefore expect continued litigation regarding whether refunds will ultimately be available to all affected importers or only to those participating in the litigation.

Given this uncertainty, companies with outstanding IEEPA duty refunds that have not yet instructed us to file a pleading before the CIT should contact us immediately to do so.

For further information, please contact Gail Cumins at gcumins@spcblaw.com, Alli Baron at abaron@spcblaw.com or call us at 212-425-0055.

• increasing bonding requirements and requiring IORs to maintain a minimum level of tangible domestic assets, bonding, or both;
• subjecting foreign IORs to heightened requirements for formal entry;
• limiting informal entry filings to U.S.-based IORs;
• imposing a “good standing” requirement on all IORs and their affiliates; and
• increasing vetting procedures for all individuals and entities engaged in activities directly related to the importation of goods, including foreign IORs, affiliates of IORs, customs brokers, custodians of bonded merchandise, and freight forwarders.

In addition, the order directs DHS and CBP to establish enhanced import disclosure and certification requirements and to increase customs enforcement. Among other measures, the order calls for the establishment of a minimum penalty “floor” of 50%, limiting CBP’s discretion to mitigate penalties, and directs DHS to expedite and enhance the seizure and disposal of non-compliant imports

The executive order signals a significant shift toward enhanced customs enforcement and stricter importer accountability.

Accordingly, we encourage you to take this opportunity to ensure that your company is complying with all applicable import regulations, including classification, valuation, origin disclosures, marking, etc.

Now may be the ideal time to conduct an internal audit to assess your compliance.

We are at your disposal to prepare an audit plan, review your classifications, and reconfirm your valuation methodology. To discuss the best next steps for your company, please contact us.