Tariffs & compliance

Section 301 Tariffs on Chinese Goods

The oldest layer in the stack and still the one that catches most importers, because coverage is decided at HTS line level. Here are the lists, the rates, the line numbers and the interaction with the newer measures.

Data last verified:

How the Section 301 lists work

Section 301 duties are product-list-based. Each list is a published set of HTS lines, and whether your goods are covered depends on the line they are classified under. That has two consequences importers consistently underestimate.

  • Coverage is granular. A single container with two SKUs can carry two different Section 301 outcomes, because the SKUs sit on different lines. Sorting this out at invoice level instead of line level is how importers overpay.
  • Classification drives the cost. The difference between a 0% line and a 25% List 3 line is not a paperwork difference. It is the single highest-leverage decision in the whole import.

Section 301 rates by list, and the 2024 review changes

Section 301 rates. Line references are to HTSUS Chapter 99 subchapter III.
ListRateHTSUS lineNotes
List 125%9903.88.01First tranche, effective 2018-07-06
List 225%9903.88.02Added 2018-08-23
List 325%9903.88.03Broadest consumer-goods list, effective 2018-09-24
List 4A7.5%9903.88.15Reduced from 15% to 7.5% in February 2020
List 4BNever took effect—Announced August 2019, suspended indefinitely
2024 four-year review products25% / 50% / 100%9903.91.01 and followingStrategic sectors: EVs, batteries, solar, semiconductors, steel and aluminium products, medical goods. Confirmed 2024-09-18

How Section 301 stacks with the 2026 layers

Section 301 is additional to the MFN rate, and it is a separate measure from the 12.5% forced-labor tariff that took effect on 2026-07-24 under its own HTSUS lines. Both can apply to the same entry.

Worked example, for illustration only: a consumer good with a 3% MFN rate, sitting on a List 3 line, would carry 3% + 25% = 28% before considering the forced-labor layer. If that layer applies, the figure is 40.5% of customs value. Neither number includes MPF, HMF, freight or insurance.

The exemption list for the forced-labor layer is on the forced-labor tariff page, and it applies at line level, so the check has to be done against your specific HTS code.

Exclusions and refunds

Where a product exclusion covers your line, the Section 301 duty is not owed for the covered period, and duty already paid on qualifying entries can generally be refunded on request. Exclusions are time-limited and enumerated by product description plus HTS reference — a near-match is not a match.

The current cliff is 2026-11-09 at 23:59 Eastern Time, when 178 exclusions expire. Anything landing after that date loses the benefit unless the extension is renewed. See the exclusions page.

How to verify the position for your own goods

  1. Get the 10-digit HTS code for each SKU, not for the product category.
  2. Check HTSUS Chapter 99 subchapter III for whether that line appears on a Section 301 list, and under which rate line.
  3. Check whether a product exclusion currently covers the line, and its expiry date.
  4. Check whether the line appears on the forced-labor exemption list or is already under a Section 232 measure.
  5. Only then calculate a landed cost.

The supporting primary sources are linked on each row of the 2026 duty stack. Estimate the arithmetic with the duty calculator once you have the code.

The 2026 duty stack, layer by layer

US import duty is not one number. It is a base MFN rate plus whichever additional programmes name your product, plus government fees that apply even when the duty is zero. Each row below carries its effective date, its HTSUS Chapter 99 line where one exists, and a primary source.

Data last verified:

MFN duty (Column 1 General)

Depends on the 10-digit HTS code — from 0% to well over 20%

In effect — the base layer
HTSUS Chapter 99 / legal basis
HTSUS Chapters 1–97, Column 1 General
Effective from
Long-standing
Scope
Every commercial import into the United States.
  • This is the rate printed next to your HTS code in the Harmonized Tariff Schedule. Everything else is added on top of it.
  • Classification is the highest-leverage and highest-risk decision in the whole calculation. A one-line change at the 10-digit level can move the rate by double digits.
  • We do not publish a duty-rate table by product category. Enter the rate from the HTS entry for your code, or ask us for a classification review before you book.

Sources: HTSUS Chapter 99 (USITC)

Section 301 tariffs (Lists 1–4A and the 2024 review products)

25% (Lists 1, 2, 3) · 7.5% (List 4A) · 25% / 50% / 100% on the 2024 four-year-review product lines

In effect since 2018, rate changes phased
HTSUS Chapter 99 / legal basis
9903.88.01–.04 (Lists 1–3) · 9903.88.15 (List 4A) · 9903.91.01 and following (2024 review products)
Effective from
2018-07-06 (first list); current rates confirmed 2024-09-18
Scope
Annexed product lists covering thousands of HTS lines of Chinese-origin goods. List 4B was announced but never took effect.
  • Section 301 duties are additional to the MFN rate and are assessed on the customs value of the goods.
  • Because the lists are product-specific, the same supplier shipping two different SKUs in one container can face two different 301 outcomes. Split the HTS codes, not just the invoice.
  • Goods that are already subject to Section 232 are excluded from most of the same Chapter 99 machinery — but the interaction is product-specific, so verify line by line.

Sources: USTR — Section 301 tariff actions · HTSUS Chapter 99 (USITC) · USTR 89 FR 76581 (2024-09-18) — four-year review determinations

Verified Oct 16, 2026. Confirm the current position against CBP CSMS, the HTSUS and the Federal Register before relying on any figure for a shipment.

Section 301 tariffs on China: common questions

Which Section 301 list is my product on?
The list is determined by the 8-digit and 10-digit HTS subheading of your product, not by what the product is called. That is why two similar products from the same supplier can sit on different lists. The lists are published in HTSUS Chapter 99 subchapter III and in the USTR notices, and the mapping has to be checked at line level.
What are the Section 301 rates by list?
List 1, List 2 and List 3 carry 25%. List 4A carries 7.5%. The 2024 four-year review moved certain strategic products to 25%, 50% or 100% under separate 9903.91.01-and-following lines. List 4B was announced but never took effect.
Do Section 301 duties stack on top of the MFN rate?
Yes. Section 301 is an additional duty assessed on the customs value of the goods, on top of the ordinary MFN rate for the HTS code. It is also separate from the Section 301 forced-labor tariff at 12.5% in force since 2026-07-24, which is another additional layer.
Are Section 301 duties affected by the Supreme Court ruling on IEEPA?
No. That ruling concerned tariffs imposed under the International Emergency Economic Powers Act. Section 301 rests on a different statutory basis and was not part of the decision.
Is there any way to reduce or avoid Section 301 duty legitimately?
Three legitimate routes. A product exclusion, if one covers your line — but 178 of those expire on 2026-11-09. A correct classification, because an overstated code costs real money. And a genuine change in the country of origin, which requires substantial transformation and is a legal question rather than a logistics one. Anything else being sold to you as avoidance is a compliance risk.

Have us check the line before you commit

Send the product description, the material composition and the supplier's declared HTS code if they have one. We will tell you which list we believe applies, where the classification risk sits, and what the exclusion position looks like.

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