A 1974 law lets the US tax imports over labor practices

The Trade Act of 1974 provides a powerful legal mechanism for the United States to penalize trading partners for domestic labor conditions. Under Section 301 of this law, the government can investigate and impose tariffs on nations that engage in trade practices deemed unjustifiable or unreasonable. While often used for intellectual property disputes, the law also covers the failure to effectively enforce bans on goods produced through forced labor.