U.S. Section 301 Frozen Produce Tariff Update 2026
Jul 26, 2026
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Do not carry the old 10 percent assumption into a new purchase order
The July 24 change is not a simple continuation or renaming of the temporary Section 122 surcharge. U.S. importers should close the old calculation, screen the new Section 301 action, and rebuild landed cost at SKU level. For China-origin goods, the final USTR notice identifies Chapter 99 heading 9903.05.31 for the additional 12.5 percent duty unless a valid exclusion applies. Annex II Part A contains exclusions available to goods of any investigated economy, including several precisely described frozen tropical-fruit and root or tuber provisions. It does not create a blanket exemption for Chapters 07 or 08. The customs entry decision belongs with the importer and its licensed customs broker.
Use the entry or withdrawal date, not only the purchase-order date. Transit relief is narrow and evidence-driven.
Match the ten-digit statistical reporting number and full legal description, including processing and ingredient conditions.
Tariff liability and forced-labor admissibility are separate. A duty exclusion does not clear a supply chain for entry.
Reset quote validity, Incoterms, duty allocation, change-in-law clauses, and approval thresholds before shipment.
What changed on July 24, 2026
The timeline matters because two different legal actions meet at the same minute. Presidential Proclamation 11012 imposed a temporary 10 percent import surcharge under Section 122 of the Trade Act of 1974. The proclamation was published in the Federal Register on February 25, 2026, and its HTSUS modifications applied from February 24 through 12:01 a.m. Eastern Daylight Time on July 24, unless modified or extended by Congress. Section 122 limits this kind of presidential action to 150 days without an Act of Congress.
On July 23, the White House issued a memorandum addressing the Section 301 investigations into the failure of 60 economies to impose and enforce bans on imports produced with forced labor. USTR also released its signed final notice and fact sheet that day. The final action applies to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Daylight Time on July 24. The simultaneity should not obscure the legal break: Section 122 ended according to its own temporary schedule, while Section 301 began under a separate investigation, determination, and HTSUS modification.
| Date and time | Document or event | Operational meaning |
|---|---|---|
| February 25, 2026 | Federal Register publication of Proclamation 11012 | Official publication for the temporary Section 122 surcharge that had begun February 24. |
| July 23, 2026 | White House memorandum, USTR final notice, fact sheet, and press release | Source package for the new Section 301 action, economy rates, exclusions, and HTSUS changes. |
| July 24, 2026, 12:01 a.m. EDT | Section 122 window ends; Section 301 entry coverage begins | Recalculate entries under the new framework rather than rolling forward the old 10 percent line. |
| Before July 28, 2026, 12:01 a.m. EDT | Deadline in the final notice for qualifying in-transit goods | Goods also had to be loaded at the port of loading and in transit on the final mode before the July 24 cutoff. Documentary proof is essential. |
USTR's in-transit heading is 9903.05.85. It is not a general grace period for every booking, vessel departure, transshipment, or warehouse movement. Importers should preserve the bill of lading, loading evidence, final-mode status, arrival records, and entry timing, then ask their broker whether the precise facts meet the legal test.
The new Section 301 layer for products of China
USTR took the action under Sections 301(b) and 304(a) of the Trade Act of 1974 after determining that the investigated practices were actionable. The final notice divides the investigated economies into rate groups. Products of China fall within the group subject to an additional 12.5 percent duty, except where Annex I or Annex II Part A applies. For China-origin goods, the relevant additional-duty heading stated in the final notice is 9903.05.31.
That sentence is a framework, not a classification answer. The tariff is imposed through Chapter 99 while the ordinary classification remains in Chapters 1 through 97. U.S. Note 52 says the ordinary rate continues to apply and other additional duties may also apply, subject to the specific stacking rules. It also preserves antidumping and countervailing duties and other duties, taxes, fees, exactions, and charges.
Therefore, a purchase price should not be multiplied by 12.5 percent and called the final landed cost. The customs value, ordinary duty, the new Chapter 99 line, any pre-existing trade-remedy Chapter 99 headings, AD/CVD exposure, merchandise processing fee, harbor maintenance fee where applicable, brokerage, freight, insurance, storage, inspection, and cold-chain contingencies all need their own approved inputs.
Annex II is specific: what the frozen-produce lines actually say
Annex II Part A is titled "Goods of Any Investigated Economy." It is the relevant universal exclusion list for this review. The frozen produce entries below are reproduced in shortened form for screening; the legal description in the final notice controls. An eight-digit number can still require a ten-digit statistical breakout at entry, and wording such as "in water," "containing added sweetening," "whether or not previously steamed or boiled," "mixtures," and "nesoi" can change the result.
| HTSUS in Part A | Condensed final-notice description | Buyer verification point |
|---|---|---|
| 0710.80.15 | Frozen bamboo shoots and water chestnuts other than Chinese water chestnuts, uncooked or cooked by steaming or boiling | Do not apply this line to every frozen vegetable or every water-chestnut presentation. |
| 0714.10.10 | Frozen cassava, whether or not sliced or in pellets | Confirm species, frozen state, form, ingredients, and ten-digit entry number. |
| 0714.40.20 and 0714.50.20 | Frozen taro; frozen yautia | Confirm the botanical/product identity and that the SKU is frozen rather than fresh, chilled, dried, or further prepared. |
| 0714.90.42, 0714.90.44, 0714.90.46 | Certain frozen Chinese water-chestnut mixtures or unmixed products; frozen dasheens, arrowroot, salep, Jerusalem artichokes, and similar roots or tubers | Match mixture status and the complete "nesoi" description. Similar-looking vegetables are not interchangeable. |
| 0811.90.10 | Frozen bananas and plantains in water or containing added sweetening | The medium and sweetening condition matter; plain frozen product may classify elsewhere. |
| 0811.90.25, .30, .40, .50 | Specified frozen tropical fruits, coconut meat, papayas, and pineapples in water or containing added sweetening | For pineapple especially, never treat the fruit name alone as proof. Verify water, sweetening, processing, and full tariff description. |
| 0811.90.52 | Frozen mangoes, whether or not previously steamed or boiled | This is a strong screening match for qualifying frozen mango, but the importer and broker must still validate origin, formulation, statistical suffix, and Chapter 99 filing. |
| 0811.90.80, "Ex" | Particular tropical fruit, nesoi, frozen, whether or not previously steamed or boiled | "Ex" means only the particular article described in U.S. Note 52(c)(2), not every product classifiable somewhere within the broader subheading. |
Annex II also contains fresh, dried, seed, and other agricultural provisions. Those lines should not be repurposed for IQF goods. For example, 0712.90.8550 covers sweet-corn seed for sowing, not frozen sweet-corn kernels; 0713.10.10 covers pea seed for sowing, not IQF peas; and the listed 0712.32 and 0712.34 mushroom provisions concern dried mushrooms, not frozen mushrooms.
Country-specific parts of Annex II apply only to the economy named in that part. They cannot be borrowed for China-origin goods. USTR's China determination points to Annex I and Annex II Part A. Procurement teams should make the origin column mandatory before anyone searches an exclusion list.
A practical screening result for common IQF lines
The final Part A lines provide product-wide screening support for precisely described frozen mangoes and for certain condition-specific tropical products and roots. In the Part A produce pages reviewed for this update, we did not locate a product-wide exclusion line for frozen strawberries, the common raspberry/blackberry group, blueberries, peaches, cherries, peas, spinach, sweet corn, broccoli, carrots, mixed vegetables, or frozen edible mushrooms.
That is deliberately not phrased as "definitely dutiable." A finished SKU may have ingredients, processing, a statistical suffix, an existing ruling, another applicable provision, a special-program claim, or an origin fact that changes the entry. Likewise, "mango appears in Part A" is not enough to declare every mango preparation excluded. Pure IQF mango chunks, sweetened mango, puree, a multi-fruit blend, and a retail smoothie kit can require different classification analysis.
Use this article to identify where the question becomes more specific, then send the complete specification and proposed code to the customs broker. The broker should check the final USTR notice, the current HTSUS, ACE programming, any relevant CBP implementation message, prior rulings, and the actual entry facts.
Build one product-origin-HTSUS-Chapter 99 matrix
A shared control matrix is more reliable than a chain of emails. It gives procurement, finance, logistics, QA, and the broker the same version of the facts. One row should represent one commercially and legally consistent SKU. If package size does not affect classification, multiple packs may share technical fields, but the value, freight, and commercial terms should remain distinct.
| Field | Minimum evidence | Owner | Release gate |
|---|---|---|---|
| Product identity and processing | Botanical/common name, cut, IQF process, cooked status, ingredient statement, added sugar or water, blend percentages | QA and supplier | Specification revision approved |
| Country of origin | Growing, harvesting, processing, and packing facts; origin document where applicable | Compliance and supplier | Origin rationale accepted |
| HTSUS and binding facts | Proposed eight- and ten-digit code, legal description, ruling references, formulation and processing support | Importer and customs broker | Broker confirms entry position |
| Chapter 99 and exclusion | Applicable new heading, exclusion heading if any, Annex and U.S. Note match, stacking order | Customs broker | Current HTSUS and ACE logic checked |
| Entry timing or transit claim | Loading date, final mode, through bill, entry date, warehouse withdrawal date, supporting records | Logistics and broker | Timing treatment documented |
| Other duty and fee layers | MFN rate, earlier Chapter 99 headings, AD/CVD scope screen, fees, taxes, brokerage, freight and insurance | Finance and broker | Landed-cost version approved |
| Forced-labor admissibility | Supply-chain map, producer and processor identity, purchase and production records, transport trail, applicable due diligence | Compliance and QA | Independent admissibility review complete |
Add status, reviewer, evidence link, confirmation date, and next review date to every field. "Pending" should block the purchase order or shipment gate when the missing answer affects duty, origin, admissibility, or customer pricing.
Recalculate landed cost without predicting the market
A responsible model separates verified customs inputs from commercial assumptions. Start with transaction value and agreed assists or additions. Apply the ordinary duty rate and each confirmed additional-duty rule to the correct legal base. Add fees, brokerage, international freight, insurance, port and cold-storage charges, domestic delivery, financing cost, inspection allowance, and a documented contingency policy.
Run at least three internal scenarios: confirmed exclusion, confirmed additional duty, and classification or exclusion pending. The pending scenario is not a forecast; it is a release-control tool. It shows whether a purchase remains inside the buyer's margin and approval limits if the conservative duty treatment applies.
Version the calculation by date and source. A finance file that says "tariff 12.5%" without the HTSUS, Chapter 99 heading, broker confirmation date, and exclusion analysis is not auditable enough for a time-sensitive entry.
Reset quotes, Incoterms, and contract language
Trade-policy changes expose gaps that may have been invisible in a routine annual contract. State the quote validity period and the assumptions used: origin, proposed HTSUS, current duty treatment, Incoterm, named place, shipment window, estimated entry window, packaging, quantity, and currency. If duty treatment is pending, say who must confirm it and what happens if the answer changes before entry.
Incoterms allocate tasks, cost, and risk between seller and buyer; they do not determine U.S. tariff classification or override customs law. Under an importer-controlled term, the buyer still needs an accurate supplier document pack. Under a delivered structure, the contract still needs a named importer of record, a duty-change mechanism, and a clear scope for brokerage, demurrage, storage, examination, and post-entry correction.
Counsel can tailor a change-in-law or tariff-adjustment clause. Commercial teams should at least identify the triggering event, documentary source, effective date, calculation method, notice period, mitigation duty, reopener or cancellation right, and treatment of goods already produced, loaded, in transit, entered, or held in warehouse. Avoid vague language such as "all new tariffs are for buyer's account" when the commercial model includes mixed origins or multiple entry dates.
For the July 2026 transition, record which orders were priced under the Section 122 assumption and which were reopened under Section 301. A single shipment may contain several SKUs with different treatment. One blended surcharge applied to the whole container can hide errors and distort product margins.
Duty and forced-labor admissibility are two independent reviews
The policy context is forced labor, but paying an additional Section 301 duty does not make a shipment admissible. Conversely, matching an Annex II duty exclusion does not resolve forced-labor risk. CBP enforces the prohibition in 19 U.S.C. 1307, including Withhold Release Orders and Findings. Importers are expected to exercise reasonable care and understand how their merchandise was produced.
For frozen produce, traceability should connect the commercial lot to the grower or growing area as applicable, processor, production date, cold store, packer, exporter, and transportation records. The practical file can include approved-supplier records, purchase orders, contracts, production and labor records where required, harvest or intake records, processing reports, lot codes, invoices, packing lists, certificates of origin where applicable, bills of lading, and payment records.
The depth of evidence should follow the product, geography, supplier structure, and known enforcement risk. QA can verify that lot coding and specifications are consistent; compliance and legal advisers should determine whether the due-diligence package is sufficient for the importer. A clean COA alone does not prove supply-chain admissibility.
What each buyer team should do now
- Procurement: stop reusing pre-July-24 duty assumptions, identify open China-origin orders, and collect complete product descriptions before negotiating price.
- Customs and brokerage: confirm the ten-digit HTSUS, new Chapter 99 heading, exclusion heading if any, stacking, entry date, and transit treatment.
- Finance: rebuild landed cost by SKU, separate verified amounts from scenarios, and update margin or approval thresholds.
- Logistics: preserve loading and final-mode evidence, review warehouse withdrawals, and align documents with the entry plan.
- QA and compliance: lock ingredient, processing, origin, facility, and lot-traceability data; run forced-labor due diligence separately from the tariff screen.
- Sales and private label: shorten quote validity where appropriate, communicate assumptions without making legal conclusions, and document customer approvals.
Release checklist for a frozen-produce purchase order
- Approve the English product description, botanical name where useful, cut, processing method, cooked status, full ingredient statement, blend percentages, and pack format.
- Confirm origin facts for growing, harvesting, processing, and packing; do not infer origin from the export port.
- Send the specification and commercial facts to the licensed U.S. customs broker for the current eight- and ten-digit HTSUS decision.
- Ask the broker to document the Chapter 99 entry, Annex II match or non-match, "Ex" limitation, and stacking treatment.
- Record the expected entry or warehouse-withdrawal date. If claiming transit relief, preserve proof of loading, final-mode transit, and the July 28 entry deadline.
- Screen pre-existing Section 301 or other Chapter 99 measures, AD/CVD scope, normal duty, fees, taxes, and current ACE instructions.
- Run a separate forced-labor admissibility review and close supply-chain traceability gaps before shipment.
- Issue a versioned landed-cost calculation and obtain finance approval for the confirmed or conservative scenario.
- Put quote validity, Incoterm, named place, importer of record, duty assumptions, and change mechanism into the contract.
- Recheck the HTSUS, USTR notice, CBP/ACE guidance, and broker confirmation close to entry because implementation details can change.
How we support the documentation handoff
We supply IQF fruits, vegetables, mushrooms, and prepared blends for industrial, foodservice, retail, and private-label programs. We help buyers prepare accurate product descriptions and export documents based on the agreed specification. Depending on the order and destination, the working pack can include the commercial invoice, packing list, product specification, ingredient statement, COA, lot information, origin documentation where applicable, and shipping documents.
We do not decide the U.S. tariff classification, Chapter 99 treatment, exclusion eligibility, or total duty. Those decisions remain with the U.S. importer and its customs advisers. Early collaboration still matters: a broker cannot assess whether an "in water," "added sweetening," blend, or processing condition applies if the supplier description is incomplete.
For classification background, see our guides to HS codes for frozen fruits, HS codes for frozen vegetables, and HS codes for frozen mushrooms. They explain classification inputs but do not replace the July 2026 final notice or a broker's current entry review.
Frequently asked questions
Did the U.S. Section 122 10 percent surcharge become the new Section 301 tariff?
No. The temporary Section 122 surcharge ended at 12:01 a.m. EDT on July 24, 2026. The Section 301 action began at the same time under a different legal authority, investigation, rate structure, Chapter 99 framework, and exclusion schedule.
Is the new extra duty always 12.5 percent for frozen produce from China?
The final notice places non-excluded products of China in the 12.5 percent group and identifies heading 9903.05.31. A particular entry may be excluded or may have other relevant rules. Confirm the exact HTSUS, origin, product condition, Chapter 99 instructions, and entry date with the customs broker.
Are all frozen fruits under 0811 excluded by Annex II?
No. Part A names specific subheadings and descriptions. Some lines require water or added sweetening; 0811.90.80 has an "Ex" limitation; and frozen mango has its own line. The broad 0811 family is not a blanket exclusion.
Does Annex II clearly exclude every IQF mango shipment?
Part A lists 0811.90.52 for frozen mangoes, whether or not previously steamed or boiled. The importer still has to confirm that the actual product falls in that provision, including formulation, processing, origin, ten-digit suffix, and the required Chapter 99 entry treatment.
What about frozen pineapple?
Part A lists 0811.90.50 for frozen pineapples in water or containing added sweetening. The fruit name alone is not sufficient. Plain IQF pineapple and products with water or sweetening may not share the same classification, so the broker must match the complete product facts to the final text.
Are strawberries, berries, peaches, cherries, peas, spinach, corn, broccoli, carrots, mixed vegetables, or frozen mushrooms definitely subject to the new duty?
This review did not locate product-wide Part A exclusions for those common IQF lines, but that is not a final duty conclusion. Classification, origin, preparation, ingredients, existing measures, and other legal provisions must be checked for the actual SKU.
Can China-origin goods use an exclusion listed for another economy?
No. Country-specific Annex II parts apply to the named economy. For products of China, USTR's final determination points to Annex I and Annex II Part A. Origin must be fixed before the exclusion screen.
How does the in-transit arrangement work?
The final notice covers goods loaded at the port of loading and in transit on the final mode before 12:01 a.m. EDT on July 24, provided they were entered or withdrawn before 12:01 a.m. EDT on July 28. Heading 9903.05.85 and the precise documentation should be reviewed by the broker.
Does an Annex II tariff exclusion satisfy U.S. forced-labor requirements?
No. Duty treatment and admissibility are separate. Importers still need supply-chain due diligence and records appropriate to CBP's forced-labor enforcement, including any applicable WRO, Finding, UFLPA, or 19 U.S.C. 1307 concern.
What source should finance use for landed cost?
Finance should use a broker-confirmed, dated entry matrix that identifies ordinary duty, each Chapter 99 layer, exclusion logic, AD/CVD screen, fees, customs value, and logistics assumptions. A headline rate is not a complete landed-cost source.
Can GreenLand confirm the final U.S. HTSUS number or duty?
We can provide product descriptions, processing details, ingredients, origin facts, specifications, and export documents. We do not make the importer's legal classification or duty determination. The licensed U.S. customs broker should confirm the entry.
When should an importer recheck this July 2026 analysis?
Recheck before pricing a new order, before loading, and close to entry. Use the current HTSUS, USTR notices, CBP or ACE implementation information, and broker advice because technical instructions and other trade-remedy layers can change.
Primary sources used for this update
- USTR final action notice, signed and released July 23, 2026.
- USTR fact sheet, July 23, 2026.
- White House memorandum on the Section 301 investigations, July 23, 2026.
- Federal Register publication of Proclamation 11012, February 25, 2026.
- CBP forced-labor frequently asked questions.
- USITC Harmonized Tariff Schedule information for the current HTSUS release.
Source status was checked July 26, 2026. This article provides sourcing and operational information, not legal, customs, or tax advice. The U.S. importer of record and its advisers should confirm the current rules for each entry.
Prepare the broker-ready product file before requesting a quote
Send us the product name, cut, processing method, ingredient statement, pack size, annual or shipment quantity, destination, requested Incoterm, expected entry window, quality specification, and document requirements. If your broker has proposed an HTSUS number or needs a specific product fact, include that question. We will help prepare the supplier-side information without presenting a tariff outcome as settled.