Section 301 Tariffs on China: What Importers Need to Know in 2026

Key Takeaways

• Section 301 tariffs are additional duties (7.5-100%+) on Chinese imports, on top of regular MFN rates
• Four lists exist with different rates: List 1-2 at 25%, List 3 at 25%, List 4A at 7.5%
• Exclusions may be available but must be applied for and have expiration dates
• Alternative sourcing from Vietnam, Mexico, or other countries can legally avoid these tariffs
• Always verify current rates as tariff policy changes frequently—use USITC HTS database

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If you're importing goods from China, Section 301 tariffs have likely impacted your costs significantly. These additional tariffs—on top of regular import duties—can add 7.5% to over 100% to your landed costs.

Here's everything you need to know to navigate them.

What Are Section 301 Tariffs?

Section 301 of the Trade Act of 1974 allows the U.S. to impose tariffs on countries engaged in unfair trade practices. The current China tariffs were first imposed in 2018 and have been modified several times since.

These tariffs are in addition to regular MFN (Most Favored Nation) duty rates.

Current Tariff Lists

Products are organized into several lists, each with different rates:

List 1 ($34 billion)

• Rate: 25%
• Products: Industrial machinery, electronics, aerospace parts

List 2 ($16 billion)

• Rate: 25%
• Products: Semiconductors, chemicals, plastics

List 3 ($200 billion)

• Rate: 25% (was 10%, then 25%)
• Products: Furniture, auto parts, building materials, food products

List 4A ($120 billion)

• Rate: 7.5%
• Products: Consumer electronics, apparel, footwear (select items)

List 4B (Suspended)

• Originally planned but never implemented
• Would have covered remaining imports

How to Check If Your Product Is Affected

1. Find your HTS code (10-digit classification)
2. Search the USTR lists at ustr.gov
3. Or use Duty Simulator — we automatically flag Section 301 exposure

Example

Importing wooden furniture (HTS 9403.60.8081):

• Regular duty: Free
• Section 301 (List 3): +25%
• Effective rate: 25%

Exclusion Process

Some products have been granted exclusions from Section 301 tariffs. To check:

1. Search the Federal Register for exclusion notices
2. Check if your specific HTS code is listed
3. Note expiration dates—most exclusions are temporary

Important: Exclusions must match your product exactly. Similar products don't qualify.

→ For the complete application process, documentation requirements, and strategies for approval, see our Tariff Exclusion Process Guide.

Strategies to Reduce Section 301 Impact

1. Verify Classification

Ensure your HTS code is accurate. Sometimes a different (correct) classification has a lower or no Section 301 rate.

2. First Sale Valuation

If you buy through a middleman, you may be able to use the manufacturer's price (first sale) as the customs value instead of the reseller's price.

3. Foreign Trade Zones (FTZ)

Importing into an FTZ can defer duties and provide flexibility for re-export.

4. Duty Drawback

If you export finished goods containing imported materials, you may recover up to 99% of duties paid.

5. Supply Chain Diversification

Consider sourcing from countries not subject to Section 301:

• Vietnam
• India
• Mexico (USMCA benefits)
• Thailand
• Indonesia

What's Next for Section 301?

The tariffs remain in effect with no clear end date. Recent developments:

• Ongoing reviews by USTR
• Possible expansions in strategic sectors
• New exclusion rounds periodically announced
• Negotiations continue but progress is slow

For the latest on all tariff changes including IEEPA and Section 232, see our complete 2026 tariff update guide.

Calculate Your Exposure

Understanding your Section 301 exposure is critical for:

• Accurate landed cost calculations
• Pricing decisions
• Sourcing strategy
• Compliance

Use Duty Simulator → to instantly see Section 301 impact on any product.

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Related Reading

• Supreme Court IEEPA Tariff Case: What Importers Need to Know — Pending decision could reshape tariff policy
• US Import Tariff Rates by Country 2026: Complete Reference Guide — Current rates for all major trading partners
• Tariff Exclusion Process Guide — How to apply for Section 301 exclusions
• Tariff Changes in 2026 — Complete overview of current trade policy

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Stay updated on tariff changes. Follow @dutysimulator for real-time policy alerts.