With the IEEPA tariff regime struck down by the Supreme Court in February, the administration moved quickly to rebuild its trade leverage through a different legal mechanism — and two new Section 301 investigations are now on a fast track that could deliver new tariffs by late July 2026.
Retailers have until April 15 to submit written comments. Most are still focused on the refund chaos that followed the IEEPA ruling. The Section 301 window is quietly closing.
Two New Investigations, One Deadline
On March 11, the Office of the U.S. Trade Representative launched two broad Section 301 investigations targeting countries it says are flooding global markets with subsidized goods or failing to block imports made with forced labor.
Investigation 1 — Excess Manufacturing Capacity: Targets 16 customs jurisdictions including China, the EU, Mexico, Vietnam, Bangladesh, India, Taiwan, South Korea, and Japan. The USTR is examining whether structural overcapacity in manufacturing sectors — steel, aluminum, semiconductors, textiles, and more — constitutes an unfair trade practice justifying new tariffs.
Investigation 2 — Forced Labor: Covers 60 of America's largest trading partners for "failing to impose and effectively enforce a prohibition on the importation of goods produced with forced labor." The list includes virtually every major retail sourcing nation.
As the Home Furnishings Association notes, the combination is striking: "many important sourcing markets are included in both investigations" — meaning some countries face potential tariff exposure on two fronts simultaneously.
The Timeline Is Not Slow
The USTR has committed to conducting these investigations on an "expedited basis." Public comment submissions are due April 15. Requests to testify at public hearings must also be submitted by April 15. The hearings themselves are scheduled for April 28 (forced labor) and May 5 (excess capacity). USTR intends to have tariff determinations ready by approximately July 24, 2026.
What's at Stake
Treasury Secretary Scott Bessent has signaled that new Section 301 tariff rates could return to levels comparable to the IEEPA regime — potentially triple digits on some Chinese goods. The critical difference from IEEPA is legal durability: Section 301 of the Trade Act of 1974 has survived court challenges before and carries far stronger legal footing than the emergency powers framework the Supreme Court just invalidated.
For retailers, this means the tariff uncertainty that defined 2025 is not ending — it is restructuring. The specific product categories, rates, and country exemptions are all still being determined, and Duane Morris notes that the April 15 comment window is "the critical opportunity for businesses to voice concerns before potential tariffs take effect."
What Retailers Should Do Now
The comment process is more accessible than it sounds. Companies don't need Washington counsel to file — they need documented evidence of how tariffs in specific product categories would affect their sourcing costs, pricing, and competitive position. Trade associations including NRF, RILA, and the Home Furnishings Association are expected to file coordinated comments, but individual retailer voices carry weight, especially for niche categories.
The lesson from the IEEPA era is that supply chains don't pivot in weeks. Retailers who engage now — flagging specific product categories, documenting supplier concentration, and proposing phase-in periods — have a real chance to shape what comes next. Retailers who wait until tariffs are announced in July will be starting over.
The window closes in ten days.