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China Tariffs

What Is Section 301? The China Tariff List Explained

May 20265 min read

Section 301 tariffs are additional duties — 7.5% to 25% — levied specifically on goods originating in China. They stack on top of the normal MFN duty rate. If you import from China, Section 301 is almost certainly affecting your landed cost.

All four Section 301 lists remain active in 2026

The four-year statutory review concluded without elimination of any list. No broad rollback is currently scheduled. Rates range from 7.5% (List 4A) to 25% (Lists 1, 2, 3).

What Section 301 actually is

Section 301 refers to Section 301 of the Trade Act of 1974, which authorizes the US Trade Representative (USTR) to investigate and retaliate against foreign trade practices deemed unfair or discriminatory. In 2018, the USTR initiated an investigation into China's intellectual property practices, technology transfer policies, and innovation policies — and imposed tariffs as the remedy.

The result was four rounds of tariffs, covering nearly all US imports from China — roughly $370 billion in annual trade. Unlike MFN tariff rates (which apply to all countries equally), Section 301 tariffs apply exclusively to goods with Chinese origin.

The four Section 301 lists

List 1

Enacted July 2018 · Covers $34 billion in trade

+25%

Products: Industrial machinery, aerospace parts, auto parts, semiconductors

HTS chapters 28, 29, 38, 84, 85, 86, 87, 88, 90

List 2

Enacted August 2018 · Covers $16 billion in trade

+25%

Products: Chemicals, plastics, electric motors, motorcycles, outboard motors

HTS chapters 27, 29, 38, 39, 84, 85, 87, 89

List 3

Enacted September 2018 · Covers $200 billion in trade

+25% (raised from 10% in May 2019)

Products: Electronics, clothing, furniture, food products, handbags, luggage

HTS chapters 04, 16, 39, 42, 44, 61, 62, 64, 73, 84, 85, 94

List 4A

Enacted September 2019 · Covers $120 billion in trade

+7.5%

Products: Smartphones, laptops, apparel, footwear, TVs, toys

HTS chapters 61, 62, 63, 64, 84, 85, 85 (8517.12 exempted)

How Section 301 stacks with MFN duty

Section 301 tariffs are additive — they sit on top of whatever MFN (normal) duty rate applies to your product. The formula:

Total duty = MFN rate + Section 301 rate

Cotton t-shirts (6109.10) — List 316.5% + 25% = 41.5%
Smartphones (8517.12) — List 30% + 7.5% = 7.5%
Wooden furniture (9403.60) — List 4A0% + 7.5% = 7.5%
Auto parts (8708.99) — List 22.5% + 25% = 27.5%

MPF (0.3464%) and HMF (0.125% ocean) are then added on top of the customs value as well.

How to find which list covers your product

  1. 1Identify your product's 10-digit HTS code (use our free AI lookup if you don't know it)
  2. 2Cross-reference the HTS code against the USTR Section 301 annexes for all four lists
  3. 3Note the applicable rate — check if any active exclusion covers your specific 10-digit code
  4. 4Stack it: MFN rate + Section 301 rate + any anti-dumping/CVD orders
  5. 5Add MPF, HMF, and freight to get full landed cost

Skip the manual lookup

The Zentria Flow tariff calculator checks your HTS code against all four Section 301 lists automatically — and shows the full stacked duty rate including MPF.

Check my Section 301 rate

FAQ

Are Section 301 tariffs still in effect in 2026?

Yes. As of 2026, all four Section 301 lists remain in effect. The USTR conducted a statutory four-year review in 2022–2024 and kept all lists active, with some product-specific rate increases. No broad elimination is scheduled.

Can I get a Section 301 exclusion for my product?

The original Section 301 exclusion program ended in 2021. A new targeted exclusion process was opened in 2022–2024 for specific HTS codes in List 3 and List 4A. You can check the USTR's current exclusion register or work with a licensed customs broker to assess whether your product has an active exclusion.

Do Section 301 tariffs apply if I ship from Vietnam instead of China?

No — Section 301 applies to goods originating in China (per country-of-origin rules, not the shipping country). If goods are manufactured or substantially transformed in Vietnam, they are not subject to Section 301. However, 'China transshipped through Vietnam' goods still face Section 301 plus potential penalty duties. US Customs (CBP) actively investigates origin fraud.

Are tariffs on top of the regular MFN duty rate?

Yes. Section 301 tariffs are additive — they stack on top of the normal MFN (Most Favored Nation) duty rate. If cotton t-shirts have a 16.5% MFN rate and are on List 3 (25%), the effective rate is 41.5%. Use the tariff calculator above to see the full stacked rate for your product.

How do I know which list my product is on?

Look up your product's 10-digit HTS code first, then cross-reference it against the USTR's Section 301 annexes. Our tariff calculator does this automatically — enter your product description and origin country (China) to see the complete stacked duty rate.

Know your exact China tariff before you order

Enter your product and HTS code. Get the full stacked rate: MFN + Section 301 + MPF + freight — before your PO is placed.

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