2026 HTS Revision 13: Forced-Labor Tariffs Replace Section 122
2026 HTS Revision 13 (July 28, 2026): Section 122 ended July 23, and Section 301 forced-labor tariffs of 10% or 12.5% on 59 countries and the EU began July 24.
Brendan McLaughlinFounder of HTS Hero- Published
- Reading time
- 4 min read
Key takeaways
- 2026 HTS Revision 13 took effect on July 28, 2026. Its new duties apply from July 24, 2026, four days earlier.
- The 10% Section 122 surcharge (headings 9903.03.01 to 9903.03.11) expired at the close of July 23, 2026.
- From July 24, 2026, headings 9903.05.20 to 9903.05.84 add Section 301 forced-labor duties for 59 countries and the EU: 12.5% for 38 countries and 10% for 17.
- For the EU and Taiwan the rate is 10% in total including the regular duty, and for Japan, South Korea and Switzerland it's 12.5% in total.
- Section 232 goods are exempt from the forced-labor duties under heading 9903.05.90, and Canadian and Mexican goods are exempt only when entered free under USMCA (9903.05.93 and 9903.05.94).
At a glance
| Revision | 2026 HTS Revision 13 |
| In force from | July 28, 2026 |
| Tariff changes effective | July 24, 2026 |
| Programs affected | Section 122 (ended), Section 301 forced labor (new) |
| Previous revision | Revision 12 |
| Next revision | Revision 14 |
2026 HTS Revision 13 ends the 10% Section 122 surcharge at the close of July 23, 2026 and replaces it from July 24 with Section 301 forced-labor tariffs: 12.5% for 38 countries, 10% for 17, and a 10% or 12.5% total including the regular duty for the EU, Taiwan, Japan, South Korea and Switzerland. The new duties started while Revision 12 was still in force, so entries from July 24 to July 27 are affected too.
What changed in Revision 13
Section 122 expired
A compiler's note in Revision 13 records that U.S. note 2(aa) and headings 9903.03.01 to 9903.03.11 expired at the close of July 23, 2026. The surcharge had added 10% to products of all countries, with exemptions, since February 24, 2026.
Section 301 forced-labor tariff rates by country
New U.S. note 52 and headings 9903.05.20 to 9903.05.84 add a duty on all products of the listed countries from July 24, 2026:
| Rate | Countries |
|---|---|
| +12.5% | 38 countries, including China, Vietnam, Brazil, Thailand, Australia, Singapore, the Philippines, Israel and Saudi Arabia |
| +10% | 17 countries, including Canada, Mexico, India, the United Kingdom, Bangladesh, Cambodia, Indonesia and Malaysia |
| 10% in total, including the regular duty | the EU and Taiwan |
| 12.5% in total, including the regular duty | Japan, South Korea and Switzerland |
Like the Brazil duty in Revision 12, these rates stack with other Chapter 99 duties and apply even when a preferential rate is claimed. Chinese goods pay the 12.5% on top of the existing Section 301 China duties. Brazilian goods pay it on top of Brazil's 25%.
For the "total" countries, note 52(k) uses the ad valorem equivalent of the regular duty: duty payable divided by customs value. So a Japanese product with a specific rate that works out to 5% gets 7.5% added.
Forced-labor tariff exemptions
Headings 9903.05.85 to 9903.06.21 exempt:
- goods loaded before July 24, 2026 and entered before July 28, 2026 (
9903.05.85); - products listed in note 52(b) (
9903.05.86) and 16 particular articles in note 52(c) (9903.05.87); - civil aircraft (
9903.05.88) and articles for pharmaceutical applications (9903.05.89); - Section 232 articles (
9903.05.90), donations (9903.05.91) and informational materials (9903.05.92); - goods of Canada and Mexico entered free under the USMCA (
9903.05.93,9903.05.94); - CAFTA-DR textile and apparel goods (
9903.05.95); - country-specific lists for the UK, EU and Switzerland (
9903.05.96to9903.05.98), and for Malaysia, Cambodia, Guatemala, El Salvador, Argentina, Bangladesh, Taiwan, Indonesia, Ecuador and Jordan (9903.05.99to9903.06.21).
Russia pays in Column 2 too
Most country headings add nothing for Column 2 goods. Russia's heading, 9903.05.66, is the exception: its Column 2 rate reads "+ 12.5%", so Russian goods pay the 12.5% on top of the Column 2 rate.
Forced-labor tariff examples
On $10,000 of cotton T-shirts under 6109.10.00.04 (base rate 16.5%):
| Origin | July 23, 2026 | July 24, 2026 onward |
|---|---|---|
| Vietnam | $2,650 (Section 122) | $2,900 (9903.05.84, 12.5%) |
| United Kingdom | $2,650 (Section 122) | $2,650 (9903.05.81, 10%) |
| Brazil | $5,150 (Section 122 + Brazil 25%) | $5,400 (Brazil 25% + 9903.05.27, 12.5%) |
On $10,000 of valves under 8481.80.90.50 (2% regular duty), from July 24, 2026:
| Origin | Heading | Total duty |
|---|---|---|
| Germany | 9903.05.39: topped up to 10% | $1,000 |
| Japan | 9903.05.49: topped up to 12.5% | $1,250 |
| Vietnam | 9903.05.84: 2% + 12.5% | $1,450 |
An EU product whose regular duty is already 10% or more, such as one at 12%, enters under 9903.05.38 with nothing added.
For goods from the UK, Canada, Mexico or India, the headline rate is the same 10% that Section 122 charged. For the 38 countries at 12.5%, it's 2.5% more. Check the country-specific exemption lists before you assume the rate applies: several of them are long, and Canadian and Mexican goods only escape it with a USMCA claim.
See every tariff on your import, line by line
Enter an HTS code and a country of origin. HTS Hero stacks the base rate with every Chapter 99 tariff that applies and shows you the math.
What you get
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What changed after Revision 13
- July 31, 2026: Revision 14 added patented pharmaceuticals under
9903.04.60to9903.04.66to the Section 232 exemption in note 52(f), so they don't pay the forced-labor rate. - September 3, 2026: the Section 232 drone duties in Revision 18 aren't on the note 52(f) list, so drones pay both.
As of Revision 20 (September 28, 2026), the country rates in headings 9903.05.20 to 9903.05.84 are unchanged. For how they combine with Section 232, Section 301 China and the Brazil duty, see US tariff stacking rules, and for every change this year, latest US tariff changes. Every 2026 revision is listed in the 2026 HTS revisions hub.
Frequently asked questions
When did the Section 122 tariff end?
The 10% Section 122 surcharge expired at the close of July 23, 2026. Goods entered on or after July 24, 2026 don't pay it. From that date, products of 59 countries and the EU pay a Section 301 forced-labor duty of 10% or 12.5% instead.
What is the Section 301 forced-labor tariff rate for my country?
It's 12.5% for 38 countries, including China, Vietnam, Brazil, Thailand and Australia, and 10% for 17, including Canada, Mexico, India, the United Kingdom and Bangladesh. EU and Taiwan goods pay at least 10% in total including the regular duty; Japan, South Korea and Switzerland pay at least 12.5% in total. Countries not listed in headings 9903.05.20 to 9903.05.84 pay nothing extra.
Are Canadian and Mexican goods exempt from the forced-labor tariff?
Only goods entered free of duty under the USMCA, through headings 9903.05.93 (Canada) and 9903.05.94 (Mexico). Without a USMCA claim, Canadian and Mexican goods pay the 10% rate.
Do the forced-labor tariffs stack with Section 301 China tariffs?
Yes. U.S. note 52 says products under headings 9903.05.20 to 9903.05.84 are also subject to any other additional duty in the subchapter. Chinese goods pay the 12.5% forced-labor rate under 9903.05.31 on top of the existing Section 301 China duties, unless an exemption such as the Section 232 exemption in 9903.05.90 applies.
Are Section 232 steel, aluminum and auto goods exempt from the forced-labor tariffs?
Yes. Heading 9903.05.90 exempts Section 232 articles: metals under 9903.82.02 and 9903.82.04 to 9903.82.26, autos and auto parts, trucks and truck parts, wood products and semiconductors. From July 31, 2026, patented pharmaceuticals under 9903.04.60 to 9903.04.66 were added. Section 232 drone duties from September 3, 2026 aren't on the list, so drones pay both.
Sources
The official documents this article is based on
Brendan McLaughlin · Founder of HTS Hero
Brendan is the founder of HTS Hero and a self-proclaimed tariff nerd. He has spent more than a year building and maintaining HTS Hero's tariff calculator, which meant reading every government tariff update and all 4,000+ pages of the Harmonized Tariff Schedule, across many revisions. He writes about US tariffs regularly on LinkedIn.
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