Path Forward for Section 301 Forced Labor Duties Litigation Set

Aug. 20, 2026
By: Hannah B. Kreinik

As many (all?) importers noticed, there was essentially no lapse in duties from IEEPA to Section 122 to Section 301 Forced Labor duties. There have also been court cases filed against all three actions. The Supreme Court struck down the IEEPA duties, the Court of International Trade (“CIT”)has ruled against the Section 122 duties (stay tuned), and now the CIT has clarified how the Section 301 Forced Labor duties litigation will proceed.

In a procedural order, the CIT has (with the help of the parties) selected a “sample case” to represent the Section 301 forced labor litigants. There were three separate cases filed opposing the Section 301 forced labor tariffs, which took effect on July 24^th (see our article on the tariffs here). However, the three-judge panel assigned to the litigation determined that only one sample case should move forward at this point. The winner of this litigation lottery was Learning Resources, Inc. et al. v. United States of America et al. (Court No. 26-03347). And yes, Learning Resources was a lead litigant in the IEEPA cases, so you do know the name.

The CIT explained that the Learning Resources case protects the arguments for all the litigants, while avoiding procedural questions that would prevent a quick decision for the parties. Thus, for the time being, the CIT avoided having to make decisions with respect to class-certification in one case, and the standing of a U.S. state to sue regarding the tariffs in another case. The court also explained that all litigants would be included in the case moving forward via a “steering committee.”

The good news for the trade is that the CIT has created a streamlined process that should allow the parties to address the merits of the Section 301 Forced Labor duties very quickly (for a court). Regardless of who prevails at the CIT, there will assuredly be an appeal, and probably an appeal from the appeal. Nevertheless, there is one case to watch and no difficult procedural issues to slow progress, which may lead to certainty months faster than would otherwise have been true.

The attorneys at Barnes, Richardson & Colburn are here to keep importers updated on all litigation related to the Trump Administration’s tariff regime.