Tariffs & Customs

Three challenges to the Section 301 forced-labor tariffs now share one briefing schedule at the US Court of International Trade, with the government’s consolidated response due September 15, 2026. The duties cover 60 economies and 99.4 percent of US imports.

USTR may implement textile and apparel tariff-rate quotas for Bangladesh, Cambodia, Indonesia and Malaysia no earlier than September 1, with qualifying volume tied to each economy’s purchases of US cotton and textile inputs. No implementing notice has been published, leaving importers pricing autumn orders against the flat 10% Section 301 forced-labor rate.

Burlington received $55 million in tariff refunds in the second quarter and will reinvest every dollar in lower prices rather than book it as profit. The decision cut third-quarter guidance about 19% below consensus and sent the stock down 6.35%.

US Section 232 tariffs on patented pharmaceuticals extend to all remaining importers on September 29, 2026 at a headline rate of 100%. Generics are excluded and country caps cut the rate to 10% to 15% for major origins, but retail pharmacy still faces the cost through acquisition prices and footfall.

Executive Order 14411’s 90-day tranche lands on Tuesday, September 1, forcing CBP to floor penalty mitigation at 50 percent and to speed up the seizure, abandonment and disposal of non-compliant imports. For retailers and marketplace sellers importing after the end of de minimis, the cost of a customs mistake changes shape.

The United States is preparing a 7.5% tariff on Chinese goods under a Section 301 excess capacity investigation, a step that would lift replacement duties to the 20% ceiling Beijing says Washington agreed to. Officials want the findings published before the September 24 summit in Washington.

Canada will apply 15%, 25% and 50% counter-tariffs to C$27.6 billion of US goods from 12:01 a.m. on September 8, 2026, with furniture and clothing in the top band. Retailers have a two-week window to pull US-origin inventory across the border before the surtax bites.

CBP will begin voiding importer of record numbers on September 18, 2026 when CBP Form 5106 data is inaccurate or incomplete, with entries stopping immediately. The notice is the first concrete step under Executive Order 14411 and hits cross-border e-commerce sellers hardest.

Dollar Tree reports second quarter results before the open on August 27, with consensus at $4.85bn in sales and $1.11 adjusted EPS. The flat 34.4% gross margin line, not the 44% EPS growth headline, is where the tariff math shows.

Dollar General reports second quarter fiscal 2026 results on August 27, with consensus near $11.19 billion in net sales and $2.01 in diluted EPS. The number that is not in guidance is whatever the retailer recovers from the tariffs the Supreme Court struck down in February.