The US has warned it could put tariffs of up to 25% on a host of UK exports in retaliation for a UK tax on tech firms.
Ceramics, make-up, overcoats, games consoles and furniture could all be hit, according to a list published by the Biden administration.The duties are designed to raise $325m (£235.8m), the amount the US believes the UK will raise from US tech firms.
A UK government spokesperson said it wanted to "make sure tech firms pay their fair share of tax".
They added: "Should the US proceed to implement these measures, we would consider all options to defend UK interests and industry."
Washington is pressing ahead with the action, initiated under President Donald Trump, and has scheduled hearings on the list.
It argues the recently introduced digital services tax - which taxes tech firms on their revenues - has "unreasonable, discriminatory, and burdensome attributes".