On July 24, 2026, Burlap and Barrel, Inc. and Collective Horology LLC filed a proposed class action under 28 U.S.C. § 1581(i) in the U.S. Court of International Trade challenging the new Section 301 tariffs imposed on merchandise from 60 economies. The tariffs, which range from 10% to 12.5%, took effect on July 24, 2026. The action applies to economies accounting for approximately 99.4% of U.S. imports and is based on USTR’s findings that those economies failed to impose or effectively enforce prohibitions on imports produced with forced labor.

The complaint alleges that USTR exceeded its authority under Section 301 because the statute authorizes targeted action against specific foreign acts, policies, or practices that burden or restrict U.S. commerce. According to the plaintiffs, USTR did not adequately establish a country-specific connection between each economy’s forced-labor import policies and a burden on U.S. commerce or explain how broadly applicable tariffs on substantially all merchandise would eliminate the identified practices.

The proposed class includes importers of record that have paid, or will be required to pay, the new Section 301 duties. The plaintiffs seek class certification, a declaration that the tariffs are unlawful, an injunction against their collection and liquidation, and refunds of duties already collected with interest. The complaint also asserts that, if Section 301 is interpreted to authorize tariffs of this breadth, the statute would constitute an unconstitutional delegation of Congress’s tariff power.

Importers can review the Section 301 forced labor HTS list here.

For further information about this and other Customs matters, contact George Tuttle III at geo@tuttlelaw.com or 415-986-8780.

The information in this article is general in nature and is not intended to constitute legal advice or to create an attorney-client relationship with respect to any event or occurrence and may not be considered as such.

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