MEMORANDUM FOR THE UNITED STATES TRADE REPRESENTATIVE

Subject:       Actions by the United States in the Investigations under Section 301 of the Trade Act of 1974 of the Acts, Policies, and Practices of 60 Economies Related to the Failure of Each Economy to Impose and Effectively Enforce a Prohibition on the Importation of Goods Produced with Forced Labor

On March 12, 2026, the United States Trade Representative (Trade Representative) initiated investigations under section 301 of the Trade Act of 1974, as amended (19 U.S.C. 2411) (section 301), into the acts, policies, and practices of 60 economies to examine whether any of the economies subject to these investigations fail to prohibit or to effectively enforce a prohibition on the importation of goods produced wholly or in part with forced labor and whether the failure is unreasonable or discriminatory and burdens or restricts U.S. commerce.  91 Fed. Reg. 12884 (Initiation of Section 301 Investigations).  The economies subject to these investigations are:

1.   Algeria
2.   Angola
3.   Argentina
4.   Australia
5.   The Bahamas
6.   Bahrain
7.   Bangladesh
8.   Brazil
9.   Cambodia
10.  Canada
11.  Chile
12.  China, People’s Republic of 
13.  Colombia
14.  Costa Rica
15.  Dominican Republic
16.  Ecuador
17.  Egypt
18.  El Salvador
19.  European Union
20.  Guatemala
21.  Guyana
22.  Honduras
23.  Hong Kong, China 
24.  India
25.  Indonesia
26.  Iraq
27.  Israel
28.  Japan
29.  Jordan
30.  Kazakhstan
31.  Kuwait
32.  Libya
33.  Malaysia
34.  Mexico
35.  Morocco
36.  New Zealand
37.  Nicaragua
38.  Nigeria
39.  Norway
40.  Oman
41.  Pakistan
42.  Peru
43.  Philippines
44.  Qatar
45.  Russia
46.  Saudi Arabia
47.  Singapore
48.  South Africa
49.  South Korea
50.  Sri Lanka
51.  Switzerland
52.  Taiwan
53.  Thailand
54.  Trinidad and Tobago
55.  Türkiye
56.  United Arab Emirates
57.  United Kingdom
58.  Uruguay
59.  Venezuela
60.  Vietnam 

On June 2, 2026, the Trade Representative determined that the acts, policies, and practices of each of these economies are unreasonable and burden or restrict U.S. commerce and thus are actionable under section 301(b)(1) (19 U.S.C. 2411(b)(1)) (Notice of Determinations: 2026-11296; 91 Fed. Reg. 34272) (Notice of Determinations).

As a result of these determinations, the Trade Representative proposed to determine in each investigation that action is appropriate under section 301 to obtain the elimination of the actionable acts, policies, and practices, including imposing ad valorem tariffs on all goods of each investigated economy, with exemptions for certain goods.  To obtain the elimination of the actionable acts, policies, and practices in each investigation, the Trade Representative proposed section 301 tariffs.  The Trade Representative proposed tariffs of 10 percent ad valorem on goods of economies that:  impose a forced labor import prohibition but do not yet effectively enforce it (Canada, Ecuador, the European Union, Indonesia, Mexico, and Pakistan); have undertaken commitments in their respective Agreements on Reciprocal Trade regarding forced labor import prohibitions (Argentina, Bangladesh, Cambodia, Ecuador, El Salvador, Guatemala, Indonesia, Malaysia, and Taiwan); or have imposed a partial regime with the effect of preventing the importation of certain forced labor goods (the United Kingdom).  For all other economies whose failure to impose forced labor import prohibitions the Trade Representative has found actionable under section 301, the Trade Representative proposed section 301 tariffs of 12.5 percent ad valorem.  In addition, the Trade Representative proposed to establish a textile mechanism that would allow a certain volume of apparel and textile imports to enter the United States at a zero section 301 tariff rate.

The Office of the United States Trade Representative (USTR) invited comments by interested persons on these proposed actions and convened public hearings on July 7, 8, and 9, 2026.  USTR received over 1,600 written comments and testimony from over 100 witnesses at the hearings. 

The Trade Representative has informed me of the substance of significant comments on the proposed actions in each investigation and provided me his advice on appropriate actions, including tariffs of various rates, exemptions for certain products, and tariff-rate quotas (TRQs) for specific types of products for certain economies.  For example, the Trade Representative advised me that after considering the comments and testimony received, certain products warrant exemption from tariffs imposed in connection with an investigation, including because of the needs of the U.S. economy or based on the extent to which imposing tariffs on the products will contribute to the elimination of the acts, policies, and practices of the economies found to be actionable in the investigations described above.  These exemptions encompass (a) raw materials that if subject to the proposed additional tariffs could lead to the unavailability of domestic supply; (b) products that could cause economy-wide disruptions if subject to the proposed additional tariffs; (c) products that cannot be grown or produced in sufficient quantities or at reasonable prices in the United States or obtained from other sources; (d) products that if exempted from these tariffs would encourage economies that have made commitments to the United States regarding forced labor import prohibitions to implement those commitments or to enact and effectively enforce a forced labor import prohibition; or (e) articles for which these tariffs may not contribute substantially to the elimination of the acts, policies, and practices of the economies found to be actionable in the investigations described above.

The Trade Representative has also advised me that for goods of the European Union, Japan, Korea, Switzerland, or Taiwan, section 301 tariffs that are the net of Most-Favored Nation (MFN) tariffs would be consistent with their respective Agreements on Reciprocal Trade or similar arrangements and would be appropriate to encourage these economies to fulfill commitments regarding forced labor import prohibitions or to enact or effectively enforce such a prohibition.

Further, the Trade Representative has advised me that, based on the comments and testimony received, the establishment of TRQs on certain textile and apparel goods is appropriate as a means to encourage the importation by trading partners of U.S. cotton and textile goods, in order to reduce the reliance of such partners on inputs from other sources that are more likely to contain forced labor inputs.  Such TRQs, in combination with other tariffs on other products of those trading partners, are appropriate to obtain the elimination of the acts, policies, or practices found actionable under section 301 for those trading partners.  The Trade Representative has also informed me that establishing these TRQs is not feasible at this time, but that establishing these TRQs will be feasible by September 1, 2026.

Finally, the Trade Representative has informed me that following consultation with certain economies in these investigations and publication of the Notice of Determinations, additional economies have imposed forced labor import prohibitions (Cambodia, Guatemala, Honduras, India, Sri Lanka, and Trinidad and Tobago) or undertaken commitments regarding forced labor import prohibitions in an Agreement on Reciprocal Trade (Jordan).  As a result of these actions, the Trade Representative has advised me that the goods of these economies should be tariffed at the 10 percent rate to further encourage these economies to effectively enforce such prohibitions, and, in the case of Jordan, to enact and effectively enforce its commitments regarding forced labor import prohibitions.

After considering the relevant issues and factors and weighing the relevant considerations, including this information and advice from the Trade Representative; the information, findings, and determinations in USTR’s Notice of Determinations; and the need to obtain the elimination of the acts, policies, and practices of the investigated economies found to be actionable under section 301, it is hereby directed as follows:

Section 1.  Tariffs and Exemptions.  (a)  Except as otherwise provided in this memorandum, the Trade Representative shall impose the following tariff rates on all goods of the economy for which an act, policy, or practice was found actionable under section 301:

(i)    10 percent tariff rate:  The Trade Representative shall impose a tariff of 10 percent on goods of Argentina, Bangladesh, Cambodia, Canada, Ecuador, El Salvador, Guatemala, Honduras, India, Indonesia, Jordan, Malaysia, Mexico, Pakistan, Sri Lanka, the United Kingdom, and Trinidad and Tobago.

(ii)   Tariff rate of 10 percent or 12.5 percent, net of MFN rate:  For a product of the European Union or Taiwan, where such product’s MFN tariff is less than 10 percent, the Trade Representative shall impose a section 301 tariff pursuant to these investigations so that the sum of the MFN tariff and the section 301 tariff shall be 10 percent, and where such product’s MFN tariff is greater than or equal to 10 percent, the Trade Representative shall impose a section 301 tariff of zero.  For a product of Japan, Korea, or Switzerland, where such product’s MFN tariff is less than 12.5 percent, the Trade Representative shall impose a section 301 tariff pursuant to these investigations so that the sum of the MFN tariff and the tariff imposed pursuant to these investigations shall be 12.5 percent, and where such product’s MFN tariff is greater than or equal to 12.5 percent, the Trade Representative shall impose a section 301 tariff of zero.  Capping total duties in this manner is feasible, consistent with the terms of the Agreements on Reciprocal Trade or similar arrangements, and appropriate to encourage these economies to fulfill commitments regarding forced labor import prohibitions or to enact and effectively enforce such a prohibition. 

(iii)  12.5 percent tariff rate:  For goods of all other investigated economies, the Trade Representative shall impose a tariff rate of 12.5 percent.  

(b)  The Trade Representative shall exempt from the tariffs imposed as directed in subsection (a) of this section the products identified in the Annex to this memorandum for each economy for which an act, policy, or practice was found actionable under section 301, as the products identified constitute:

(i)    raw materials that if subject to these tariffs could lead to the unavailability of domestic supply;

(ii)   products that could cause economy-wide disruptions if subject to these tariffs;

(iii)  products that cannot be grown or produced in sufficient quantities in the United States or obtained from other sources;

(iv)   products for which these tariffs may not be effective in obtaining the elimination of the acts, policies, and practices of economies found to be actionable in the investigations; or

(v)    certain products of Argentina, Bangladesh, Cambodia, Ecuador, El Salvador, the European Union, Guatemala, Indonesia, Jordan, Malaysia, Switzerland, Taiwan, or the United Kingdom that would encourage these economies to fulfill commitments regarding forced labor import prohibitions or to encourage these economies to enact and effectively enforce a forced labor import prohibition.

(c)  After considering the relevant issues and factors and weighing the relevant considerations, including potential economic harm and efficacy of tariffs, I determine that the products identified in the Annex to this memorandum shall be exempted from the tariffs directed in subsection (a) of this section, and the Trade Representative shall direct that the Harmonized Tariff Schedule of the United States (HTSUS) be modified as provided in the Annex to this memorandum.  In my judgment, the tariffs directed in subsection (a) of this section with the exemptions described in subsection (b) of this section are appropriate and feasible to obtain the elimination of the acts, policies, or practices of the economies found to be actionable under section 301.

Sec. 2.  Tariff-Rate Quotas.  (a)  As soon as the Trade Representative determines that it is feasible, the Trade Representative shall:

(i)   establish TRQs for Bangladesh, Cambodia, Indonesia, and Malaysia, with an initial duration of 3 years, to encourage the importation by each of these economies of U.S. textile goods, in order to reduce reliance on inputs from other sources that are more likely to contain forced labor inputs; and

(ii)  structure the TRQs for Bangladesh, Cambodia, Indonesia, and Malaysia to allow for a certain volume of specific textiles and apparel, based on that economy’s importation of U.S. inputs, to enter the United States free of the section 301 tariffs provided for in section 1(a) of this memorandum.

(b)  As soon as the Trade Representative determines that it is feasible, the Trade Representative shall:

(i)   establish TRQs for Bangladesh, Cambodia, Indonesia, and Malaysia, with an initial duration of 3 years, to encourage the importation by each of these economies of U.S. cotton, in order to reduce reliance on inputs from other sources that are more likely to contain forced labor inputs; and

(ii)  structure the TRQs for Bangladesh, Cambodia, Indonesia, and Malaysia to allow for a certain volume of specific textile and apparel, based on that economy’s importation of U.S. cotton, to enter the United States free of the section 301 tariffs provided for in section 1(a) of this memorandum.

(c)  Until the Trade Representative establishes the TRQs described in subsections (a) and (b) of this section, the Trade Representative shall impose the applicable section 301 tariffs provided for in section 1(a) of this memorandum (here, 10 percent) on imports of specific textile and apparel of Bangladesh, Cambodia, Indonesia, and Malaysia that will be covered by the TRQs for each of those economies.

(d)  The Trade Representative shall modify the HTSUS as appropriate to implement the directives in this section.  The Trade Representative shall publish a notice in the Federal Register regarding the establishment and the effective date of the TRQs directed in this section.

(e)  After considering the relevant issues and factors and weighing the relevant considerations, including potential economic harm and efficacy of tariffs, I determine that the actions directed in this section are appropriate and feasible to obtain the elimination of the applicable economies’ acts, policies, or practices found actionable under section 301. 

Sec. 3.  Additional Explanation.  (a)  After considering the relevant issues and factors and weighing the relevant considerations, including potential economic harm and efficacy of tariffs, I determine that the actions directed in this memorandum are appropriate and feasible to obtain the elimination of the act, policy, or practice of each economy found to be actionable under section 301. 

(b)  In my judgment, each tariff of 10 percent on all goods of Bangladesh, Cambodia, Indonesia, and Malaysia, with the exemptions for certain goods as discussed in section 1(b) of this memorandum and the TRQs discussed in section 2 of this memorandum, is appropriate and feasible to obtain the elimination of the acts, policies, or practices of Bangladesh, Cambodia, Indonesia, and Malaysia found to be actionable under section 301. 

(c)  In my judgment, each tariff of the above-described percentages on all goods of each economy found actionable under section 301, with the exemptions for certain goods as discussed in section 1(b) of this memorandum, is appropriate and feasible to obtain the elimination of the acts, policies, or practices of each economy found to be actionable under section 301.

(d)  I have considered alternatives to the actions directed in this memorandum, such as lower tariff rates, additional or fewer exemptions, omitting TRQs from the responsive actions to be taken, altering the scope of goods subject to a TRQ, negotiations without the imposition of tariffs, action under other statutory authority without action under section 301, and combinations of various approaches.  After considering such alternatives, I determine that alternatives to the actions directed in this memorandum would be less effective and less preferable than the actions directed in this memorandum.  In my judgment, the actions directed in this memorandum are more appropriate than alternatives to obtain the elimination of the economies’ acts, policies, or practices found actionable under section 301. 

(e)  The Trade Representative may modify or terminate the tariffs, exemptions, or TRQs for an economy, as appropriate and subject to my specific direction, if any, including pursuant to section 307 of the Trade Act of 1974 (19 U.S.C. 2417).

Sec. 4.  Severability.  (a)  If any provision of this memorandum or the application or implementation of any provision of this memorandum with respect to any individual section 301 investigation is held to be invalid, the remainder of this memorandum, and the application or implementation of its provisions to any other investigation, shall not be affected.

(b)  This memorandum contains separate directives with respect to 60 separate economies.  Each tariff action directed in this memorandum is separate from every other and imposed for the distinct purpose of obtaining the elimination of the specific economy’s act, policy, or practice found actionable under section 301.  Each tariff action directed in this memorandum is only for the purpose of obtaining the elimination of the specific economy’s act, policy, or practice found actionable under section 301 and not for any other purpose.  Each tariff action directed in this memorandum, when implemented, is intended to operate independent of each other, and the potential invalidity of one tariff directed in this memorandum that is implemented should not affect any other tariff directed in this memorandum that is implemented. 

(c)  If the implementation of any tariff action directed in this memorandum is held to be invalid, only that tariff shall be treated as invalid.  Any other tariff action directed in this memorandum that is implemented shall continue to apply.

(d)  This section reflects my determination that each tariff action directed in this memorandum that is implemented -‑ with any combination of exemptions or even without any exemptions — should remain operative to obtain the elimination of the specific economy’s act, policy, or practice found actionable under section 301.  In my judgment, each tariff action directed in this memorandum is feasible and appropriate to obtain the elimination of the applicable economy’s act, practice, or policy found actionable under section 301.

(e)  This section further reflects my intent that each tariff action at the rates set forth in section 1(a) of this memorandum, when implemented, remain operative and that the exemptions set forth in section 1(b) of this memorandum be operative to the maximum extent consistent with law.  If any exemption to any tariff directed in this memorandum, when implemented, is held to be invalid in whole or in part, only that exemption or that part of the exemption should be treated as invalid.  The applicable tariff action directed in this memorandum should apply to imports to which the invalidated exemption or the invalidated part of the exemption applied before its invalidation.

Sec. 5.  General Provisions.  (a)  Nothing in this memorandum shall be construed to impair or otherwise affect:

(i)   the authority granted by law to an executive department or agency, or the head thereof; or

(ii)  the functions of the Director of the Office of Management and Budget relating to budgetary, administrative, or legislative proposals.

(b)  This memorandum shall be implemented consistent with applicable law and subject to the availability of appropriations. 

(c)  This memorandum is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person.

Sec. 6.  Publication.  The Trade Representative is authorized and directed to publish this memorandum in the Federal Register.

ANNEX

DONALD J. TRUMP