Section 301 tariff.

An extra duty the US Trade Representative applies to a published list of tariff subheadings after finding a trading partner's practice unreasonable under Section 301 of the Trade Act of 1974. The China technology-transfer action is the one that reaches POD: successive lists carrying additional ad valorem duty on top of the ordinary HTSUS rate, running since 2018, with a second four-year review opened in May 2026 (Federal Register). It stands on the Trade Act and not on IEEPA, so the Supreme Court decision of February 2026 that IEEPA does not authorise tariffs left it in place. For a shop buying blanks the exposure is a per-style question rather than a rate to memorise: what is the country of origin of this garment, and is its subheading on a list. Buying from a domestic distributor does not put a shop outside it, because the duty was paid at import and is already inside the wholesale price nobody itemises.