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Section 301
Section 301 of the Trade Act of 1974
Definition
Section 301 authorizes the US Trade Representative to impose tariffs on goods from a country found to engage in unfair trade practices. In US practice, 'Section 301' refers to the four lists of Chinese imports subject to additional duties imposed beginning in 2018 (List 1, List 2, List 3, List 4A), and the May 2024 four-year-review modifications that raised rates on a subset of those lists. Section 301 rates currently range from 7.5% to 100% depending on the list and the modification. They stack additively on the MFN rate and on top of Section 122. Section 301 covers thousands of HTS lines; the authoritative scope is HTSUS Chapter 99 Headings 9903.88.x and 9903.91.x.