Tariff Programs
Section 301 Exclusions — How They Work and What's Currently Excluded
Quick answer
Section 301 exclusions are product-specific carve-outs from the China tariffs, granted by USTR. The current slate runs through November 2026. To claim an exclusion, importers use the specific HTSUS 9903.88.x exclusion sub-heading at entry.
What it is
Section 301 exclusions are temporary product-specific carve-outs from the Section 301 China tariffs, granted by USTR through a public comment process. An exclusion request must demonstrate that the product cannot reasonably be sourced outside China, that the Section 301 tariff is causing severe economic harm, and that excluding the product is consistent with the underlying Section 301 action's objectives.
Active exclusions are codified in HTSUS Heading 9903.88.x sub-headings (each with a unique 9903 number for the excluded product). The most recent USTR extension, announced in November 2025, keeps a slate of approximately 350 exclusions active through November 2026. Importers must claim the exclusion at entry by using the specific 9903 exclusion sub-heading on the entry summary.
Importantly, an active exclusion does not automatically apply — the importer must affirmatively claim it. Importers who paid Section 301 duties on excluded goods during the prior coverage window may be eligible for refunds via Post Summary Correction or Protest, depending on the entry's liquidation status.
Current rates
| Tier | Rate | Notes |
|---|---|---|
| Active exclusions (current scope) | 0% | ~350 product-specific exclusions through Nov 2026 |
| Expired exclusions | Full List rate | Goods previously excluded now pay the underlying List 1–4A rate |
Claim an exclusion at entry using the specific HTSUS 9903.88.x exclusion sub-heading. Refunds for past-paid Section 301 duties on now-excluded products may be available via PSC or Protest.
Affected HTS codes
Specific 8-digit codes in HTSUS Chapters 28, 29, 39, 40, 73, 84, 85, 87, 90, 94 — varies by exclusion. Each exclusion has a dedicated 9903.88.x sub-heading.
For any specific code, use the HTS Lookup to see the full stack, current rate, and recent change history.
Recent changes
| HTS | Type | Old → New | Effective | Source |
|---|---|---|---|---|
| 8703.80.00 | rate_increase | 27.5% → 100% | Sep 27, 2024 | federal_register |
Primary sources
- USTR — Section 301 exclusions extension (Nov 2025) →
- USTR — Section 301 investigations →
- USITC HTSUS →
Related tools
Frequently asked questions
How do I find out if my product is currently excluded?
Check the USTR exclusion list and the HTSUS Chapter 99 Heading 9903.88.x sub-headings. Each exclusion is product-specific by HTS code (sometimes by precise product description). If your product matches an active exclusion, you can claim it at entry.
When do the current exclusions expire?
The most recent extension keeps a slate of exclusions active through November 2026. After that date, USTR can extend again or let the exclusion lapse — once an exclusion lapses, the goods pay the underlying List 1–4A rate.
Can I get a refund if I paid Section 301 duties on a now-excluded product?
Possibly. If the entry has not yet liquidated, file a Post Summary Correction. If it has liquidated within the past 180 days, file a Protest under 19 USC §1514. After both windows close, the duty becomes final.
Do exclusions affect the four-year-review modifications?
No. The May 2024 four-year-review modifications are codified separately under HTSUS 9903.91.x. An exclusion under 9903.88.x does not displace a parallel four-year-review surcharge under 9903.91.x.
Related
- Methodology — how TariffDesk computes the duty stack and verifies sources.
- Tariff glossary — definitions of the program terms used on this page.
- Tariff news — change-by-change reporting on detected rate moves.