Section 301 Tariffs Explained — What Every Importer Needs to Know
If you import from China, Section 301 tariffs are almost certainly adding to your costs. These tariffs cover more than $300 billion in Chinese goods at rates from 7.5% to 100%, stacking on top of your normal duty rate. Your total landed cost can easily double.
This guide covers where Section 301 tariffs come from, which products they hit, current rates, and what to do about them. For the broader picture of how all US tariff layers work together, see our Complete Guide to US Import Tariffs in 2026.
What Is Section 301?
Section 301 of the Trade Act of 1974 gives the President authority to impose tariffs against countries engaged in unfair trade practices. The United States Trade Representative (USTR) administers the process: it opens an investigation, publishes findings on whether practices are "unreasonable or discriminatory," and recommends tariff action. The President authorizes the tariffs, and CBP collects the additional duties at the border on top of whatever normal duty rate already applies.
Section 301 tariffs require periodic review but in practice persist for years and tend to expand rather than shrink.
The Four Lists: Current Section 301 Rates on Chinese Imports
The Section 301 tariffs on China rolled out in four waves (2018-2019). Each "list" covers a defined set of HTS codes at a specific rate.
| List | Products Covered | Current Rate |
|---|---|---|
| List 1 | 818 codes — industrial machinery, electronics, aerospace | 25% |
| List 2 | 279 codes — semiconductors, chemicals, plastics | 25% |
| List 3 | ~6,000 codes — furniture, auto parts, building materials, food | 25% |
| List 4A | ~3,800 codes — consumer electronics, apparel, footwear, toys | 7.5% |
| List 4B | ~500 codes — phones, laptops, game consoles | 15% |
Key point: These rates are additional duties. If your product has a 5% base rate and falls on List 3, your total duty is 30%. Use our HTS lookup tool to check your product's base rate and Section 301 status.
Strategic Sector Tariff Increases (2024 Revisions)
Following a four-year review, USTR raised Section 301 rates sharply on strategically important sectors:
| Product Category | Section 301 Rate |
|---|---|
| Electric vehicles (EVs) | 100% |
| Semiconductors | 50% |
| Solar cells and modules | 50% |
| Medical gloves and syringes | 50% |
| EV batteries (lithium-ion) | 25% |
| Critical minerals (battery inputs) | 25% |
| Steel and aluminum products | 25% |
| Ship-to-shore cranes | 25% |
A Chinese-made EV now faces a 100% Section 301 tariff on top of the 2.5% base auto duty — effectively pricing it out of the US market.
Beyond China: The March 2026 Multi-Country Investigations
Until recently, Section 301 tariffs applied exclusively to China. That is changing. In March 2026, USTR opened new investigations targeting 16 countries over shipbuilding subsidies, digital services taxes, agricultural trade barriers, and IP enforcement failures.
If USTR finds unfair practices, the President could authorize new Section 301 tariffs on imports from any of these countries — extending the 301 framework beyond China for the first time. Our tariff tracker monitors all active Section 301 proceedings.
Section 301 Exclusions: 178 Active Through November 2026
Not every product on the four lists actually pays the Section 301 rate. USTR grants product exclusions that temporarily remove specific items from the tariff lists. If your product qualifies, you owe $0 in Section 301 duties.
As of April 2026, there are 178 active exclusions, most extended through November 2026. They are defined very specifically — not by HTS code alone, but by detailed product descriptions including dimensions, materials, end uses, or performance specs.
How Exclusions Work
- Product-specific, not company-specific. Any importer bringing in a qualifying product can claim it.
- Temporary. Each exclusion has an expiration date and must be renewed by USTR.
- Retroactive. If an exclusion is granted for a product you already paid Section 301 duties on, you can file for a refund.
How to Check If You Qualify
- Identify your HTS code. Use our HTS lookup tool to confirm your classification.
- Search active exclusions. USTR publishes them in Federal Register notices with specific product descriptions and HTS subheadings.
- Match your product to the description. The language is precise — "stainless steel sinks with dimensions not exceeding 80 cm" is different from "stainless steel sinks" generally.
- Claim it on entry. Your customs broker applies the exclusion using the designated 9903-series HTS reporting code.
If you overpaid before an exclusion was granted, file a Post Summary Correction or protest with CBP to recover those duties. For a full walkthrough, see our guide on how to claim tariff exclusions and refunds.
How to Check If Your Product Is on a Section 301 List
- Find your 8-digit HTS code at hts.usitc.gov or via our HTS lookup tool.
- Check Chapter 99 of the HTS. Section 301 tariffs are codified under subheadings 9903.88.01 through 9903.88.68. If your HTS code appears under one of these, it is covered.
- Confirm country of origin. The original four lists apply to products of Chinese origin. Goods made in a third country using Chinese components may or may not qualify, depending on substantial transformation rules.
- Check for exclusions. Even if your HTS code is on a list, an active exclusion may remove it.
A single digit difference in your HTS code can mean the difference between 0% and 25% in additional duties.
What Importers Should Do Right Now
1. Audit your exposure. Pull your last 12 months of entries. Know which products are on which list and what you paid.
2. Check for missed exclusions. Cross-reference your HTS codes against the 178 active exclusions — you may be entitled to refunds.
3. Review your classifications. An incorrect HTS code can place your product on a Section 301 list when it should not be, or miss an exclusion you qualify for.
4. Monitor for changes. Section 301 tariffs change through Federal Register notices, often with as little as 15 days' notice. The 2026 multi-country investigations could result in new tariff actions within months.
5. Evaluate sourcing alternatives. For high-volume imports facing 25%+ rates, consider non-covered countries — but CBP actively investigates transshipment, which carries severe penalties.
Key Takeaways
- Section 301 tariffs stack on top of normal HTS rates — they do not replace them.
- Most Chinese imports face an extra 7.5% to 25%; strategic sectors face 50% to 100%.
- 178 active exclusions may exempt your product — check them and file for refunds if you overpaid.
- New investigations into 16 countries could extend Section 301 beyond China for the first time.
For how Section 301 fits alongside Section 232, IEEPA, and other tariff layers, read our Complete Guide to US Import Tariffs in 2026.
Worried about missing the next Section 301 change? TariffDesk's tariff tracker monitors every Federal Register notice, USTR announcement, and HTS update that affects your products — and alerts you before new rates take effect. Start monitoring your HTS codes →