Overview
Section 301 tariffs are additional ad valorem duties imposed on imports of Chinese origin under Section 301 of the Trade Act of 1974. They were first enacted in July 2018 following a USTR investigation into China's trade practices related to technology transfer, intellectual property, and innovation. The tariffs are organized into four lists covering approximately 10,600 HTS codes. They are assessed on top of the standard MFN (most favored nation) base duty rate and are collected by CBP at the time of importation.
Section 301 tariffs apply exclusively to goods of Chinese origin, determined by where the goods were substantially transformed into their final form. Transshipment through a third country does not change origin and constitutes an evasion violation under the Enforce and Protect Act (EAPA).
Summary of All Section 301 Lists
| List | Effective Date | HTS Codes | Trade Value | Rate | HTS Subheading |
|---|---|---|---|---|---|
| List 1 | July 6, 2018 | ~818 | $34 billion | 25% | 9903.88.01 |
| List 2 | August 23, 2018 | ~279 | $16 billion | 25% | 9903.88.02 |
| List 3 | Sep. 24, 2018 (10%); May 10, 2019 (25%) | ~5,745 | $200 billion | 25% | 9903.88.03 |
| List 4A | Feb. 14, 2020 (reduced from 15%) | ~3,800 | $120 billion | 7.5% | 9903.88.15 |
| List 4B | Suspended (never implemented) | — | — | — | — |
List 1 — 25% Additional Tariff
HTS Subheading: 9903.88.01
Effective: July 6, 2018 | Rate: 25% | HTS Lines: ~818 | Trade Value: $34 billion
List 1 targets primarily industrial and technology products at the core of the original investigation. It covers HTS chapters concentrated in heavy machinery, electrical equipment, vehicles, and precision instruments.
Representative HTS Chapter Ranges
| HTS Chapters | Product Categories |
|---|---|
| Ch. 84 (8401–8487) | Nuclear reactors, boilers, machinery: CNC machines, industrial robots, manufacturing equipment, turbines, engines, pumps, compressors |
| Ch. 85 (8501–8548) | Electrical machinery: motors, generators, transformers, power distribution equipment, switching apparatus |
| Ch. 87 (8701–8716) | Vehicles and auto parts: engines, transmissions, braking systems, chassis parts, body components |
| Ch. 90 (9001–9033) | Optical/medical instruments: surgical instruments, diagnostic equipment, orthopedic devices, dental equipment |
| Ch. 88 (8801–8805) | Aerospace: aircraft components, satellite parts, navigation instruments |
How to identify: If your product's HTS classification includes a footnote or additional duty reference to 9903.88.01, it is on List 1.
List 2 — 25% Additional Tariff
HTS Subheading: 9903.88.02
Effective: August 23, 2018 | Rate: 25% | HTS Lines: ~279 | Trade Value: $16 billion
List 2 expanded coverage to additional industrial and technology products, with particular emphasis on semiconductors, chemicals, plastics, and electronic components.
Representative HTS Chapter Ranges
| HTS Chapters | Product Categories |
|---|---|
| Ch. 85 (8541–8542) | Semiconductors: integrated circuits, diodes, transistors, semiconductor manufacturing equipment |
| Ch. 39 (3901–3926) | Plastics: polymer resins, plastic sheets, tubes, pipes, molded products |
| Ch. 28–29 | Chemicals: organic and inorganic chemicals, pharmaceutical intermediates, specialty chemicals |
| Ch. 86 (8601–8609) | Railway equipment: locomotives, rolling stock, rail fixtures, signaling equipment |
| Ch. 85 (8532–8536) | Electronic components: printed circuit boards, capacitors, resistors, connectors |
| Ch. 90 | Optical and photographic equipment |
How to identify: If your product's HTS classification references 9903.88.02, it is on List 2.
List 3 — 25% Additional Tariff
HTS Subheading: 9903.88.03
Effective: September 24, 2018 (initially 10%; raised to 25% on May 10, 2019) | HTS Lines: ~5,745 | Trade Value: $200 billion
List 3 is the largest list by far, dramatically expanding the scope beyond industrial goods to include consumer and commercial products. This is the list that affects the most importers by count. If you import from China and are not sure whether your product is covered, it is very likely on List 3.
Representative HTS Chapter Ranges
| HTS Chapters | Product Categories |
|---|---|
| Ch. 85 (8517–8528) | Consumer electronics: routers, modems, Bluetooth devices, speakers, headphones, monitors |
| Ch. 94 (9401–9406) | Furniture: wooden furniture, metal furniture, mattresses, lighting fixtures, home furnishings |
| Ch. 87 (additional) | Auto parts (expanded): additional automotive components not covered by Lists 1 and 2 |
| Ch. 02–23 | Agricultural products: processed food, animal feed, seafood, agricultural chemicals |
| Ch. 50–63 | Textiles: fabrics, yarns, fibers, and certain textile products (most finished apparel excluded) |
| Ch. 68–73 | Building materials: steel structures, aluminum products, tile, stone, wood products |
| Ch. 42 (4202) | Handbags, luggage, and travel goods |
| Ch. 95 (9506) | Sporting goods and fitness equipment |
| Ch. 92 | Musical instruments |
How to identify: If your product's HTS classification references 9903.88.03, it is on List 3.
List 4A — 7.5% Additional Tariff
HTS Subheading: 9903.88.15
Effective: February 14, 2020 (originally 15%, reduced to 7.5% under Phase One agreement) | HTS Lines: ~3,800 | Trade Value: $120 billion
List 4A fills most remaining gaps, covering many consumer products excluded from earlier lists. The 7.5% rate is lower than the 25% on Lists 1–3, but still represents a significant cost increase, particularly for high-volume, low-margin consumer goods.
Representative HTS Chapter Ranges
| HTS Chapters | Product Categories |
|---|---|
| Ch. 61–62 | Apparel and clothing: knitted and woven garments, T-shirts, trousers, dresses, jackets, outerwear |
| Ch. 64 (6401–6406) | Footwear: athletic shoes, casual shoes, boots, sandals, footwear components |
| Ch. 84–85 (additional) | Consumer electronics (expanded): laptops, tablets, gaming consoles, smartphone components |
| Ch. 16–21 | Food products: processed foods, spices, sauces, canned goods, snack foods |
| Ch. 95 (9503–9505) | Toys and games: dolls, action figures, board games, puzzles, children's toys |
| Ch. 73, 82, 96 | Household goods: kitchenware, small appliances, cleaning products, household textiles |
| Ch. 33 (3303–3307) | Personal care products: cosmetics, toiletries, hair care, skin care |
| Ch. 23, 42, 63 | Pet products: pet food, leashes, toys, accessories |
How to identify: If your product's HTS classification references 9903.88.15, it is on List 4A.
Elevated Section 301 Rates
In 2024, following the statutory four-year review of the China Section 301 tariffs, USTR increased rates on several product categories deemed strategically important to U.S. industrial policy. These elevated rates are significantly higher than the standard list rates and are being phased in through 2026.
| Product Category | Previous Rate | Elevated Rate | Effective |
|---|---|---|---|
| Electric vehicles (EVs) | 25% | 100% | 2024 |
| Lithium-ion EV batteries | 7.5% | 25% | 2024 |
| Battery parts (non-EV) | 7.5% | 25% | 2026 |
| Semiconductors | 25% | 50% | 2025 |
| Solar cells and modules | 25% | 50% | 2024 |
| Steel and aluminum products | 0–7.5% | 25% | 2024 |
| Syringes and needles | 0% | 50% | 2024 |
| PPE (masks, gloves) | 0–7.5% | 25% | 2024–2026 |
| Ship-to-shore cranes | 0% | 25% | 2024 |
| Natural graphite, permanent magnets | 0–7.5% | 25% | 2026 |
These elevated rates stack on top of the MFN base rate. For example, a Chinese-origin electric vehicle with a 2.5% MFN rate now faces an effective Section 301 rate of 100%, for a combined rate of 102.5% — before any Section 232 or AD/CVD duties.
How to Check If Your Product Is on a Section 301 List
Step 1: Determine Your HTS Code
Identify the correct 8-digit or 10-digit HTS code for your product. This is the classification code used on your customs entry. If you do not know your product's HTS code, consult the Harmonized Tariff Schedule at usitc.gov or have a customs broker classify the product.
Step 2: Look Up the HTS Code
Navigate to your product's specific HTS subheading in the tariff schedule. In the "General" duty rate column or in the footnotes, look for a reference to a subheading in the 9903.88 range:
- 9903.88.01 = List 1 (25% additional tariff)
- 9903.88.02 = List 2 (25% additional tariff)
- 9903.88.03 = List 3 (25% additional tariff)
- 9903.88.15 = List 4A (7.5% additional tariff)
If none of these references appear for your HTS code, the product is not currently subject to standard Section 301 tariffs when imported from China. However, check whether the product falls under the elevated rate categories listed in the previous section.
Step 3: Calculate Your Total Duty
Your total duty rate for Chinese-origin goods is: MFN base rate + Section 301 rate + any other applicable tariffs (Section 232, AD/CVD). Do not forget Merchandise Processing Fee (0.3464% of value, min $31.67, max $614.35) and Harbor Maintenance Fee (0.125% of value for ocean shipments).
Important Classification Note
Section 301 tariffs are assessed based on the 8-digit HTS code. Two products under the same 6-digit heading but different 8-digit subheadings may have different Section 301 treatment. Precise classification matters — an error can mean overpaying duties or, worse, underpaying with attendant penalties and interest.
Tariff Stacking Examples
Section 301 tariffs stack on top of other duties. The following examples illustrate combined effective rates for common product categories imported from China.
| Product Category | MFN Base | Section 301 | Other Tariffs | Effective Rate |
|---|---|---|---|---|
| Knitted apparel (Ch. 61) | 16.6% | 7.5% (List 4A) | — | 24.1% |
| Furniture, wooden (Ch. 94) | 0% | 25% (List 3) | AD/CVD (varies) | 25%+ (before AD/CVD) |
| Auto parts (Ch. 87) | 2.5% | 25% (List 1) | — | 27.5% |
| Steel kitchenware (Ch. 73) | 3.4% | 25% (List 3) | 25% Sec. 232 | 53.4% |
| Consumer electronics (Ch. 85) | 0% | 25% (List 3) | — | 25% |
| Footwear, athletic (Ch. 64) | 20% | 7.5% (List 4A) | — | 27.5% |
| Electric vehicles | 2.5% | 100% (elevated) | — | 102.5% |
| Solar cells | 0% | 50% (elevated) | AD/CVD (varies) | 50%+ (before AD/CVD) |
Rates shown are representative. Actual rates depend on the specific 10-digit HTS code.
Exclusions and Their Status
How Exclusions Work
USTR opens exclusion request windows through Federal Register notices. Any interested party can submit a request to exclude a specific product (defined by HTS code and product description) from a Section 301 list. Requests must demonstrate that the product is not available from sources outside China, that the tariff causes severe economic harm, and that excluding the product would not undermine the Section 301 action's objectives.
Approved exclusions are retroactive to the date the relevant tariff list took effect, meaning importers can file for refunds on duties previously paid on excluded products.
Current Status (2026)
USTR granted thousands of product-specific exclusions in 2019 and 2020. The majority expired in 2020–2021 and most were not renewed. Subsequent exclusion windows have been narrower in scope and approval rates have declined. As of 2026, relatively few active exclusions remain in effect.
Recommendation: Do not plan supply chain strategy around the expectation of receiving an exclusion. Assume the tariff will apply and pursue other mitigation strategies (tariff engineering, first sale valuation, FTZs, duty drawback, or supplier diversification).
Checking for Active Exclusions
- Review the most recent Federal Register notices related to Section 301 exclusions
- Check the USTR website's Section 301 page for updated exclusion lists
- Consult with a customs broker who monitors exclusion activity
Quick Reference: HTS Subheading Lookup
| If You See This Subheading | Your Product Is On | Additional Rate |
|---|---|---|
| 9903.88.01 | List 1 | 25% |
| 9903.88.02 | List 2 | 25% |
| 9903.88.03 | List 3 | 25% |
| 9903.88.15 | List 4A | 7.5% |
| None of the above | Not on a standard Section 301 list | Check elevated rates |