Section 301 Tariffs on China: Lists, Rates, Exclusions

By ChinaManufacturers.com Editorial Desk · Updated 30 October 2026 · How this page was researched

What Section 301 is

Section 301 of the Trade Act of 1974 is the US law that lets the Office of the United States Trade Representative (USTR) investigate a foreign government's "acts, policies, and practices" that are unreasonable or discriminatory and burden US commerce, and then respond with tariffs or other measures. As of October 2026, it is the largest source of additional duty on goods of Chinese origin: a 25% or 7.5% list duty on most tariff lines, higher product-specific rates on some, and since 24 July 2026 a further 12.5% under a separate forced-labor action.

The China tariffs come from an investigation into China's technology transfer, intellectual property and innovation practices that USTR initiated on 18 August 2017. The process is the same for every Section 301 action. USTR investigates, consults, publishes a proposed action, holds hearings and issues a final action notice in the Federal Register. US Customs and Border Protection (CBP) then implements the duty through Chapter 99 of the Harmonized Tariff Schedule (HTS), the chapter that holds additional and temporary duties, each under an eight-digit 9903 heading reported alongside the product's normal classification.

Section 301 duties apply to "products of China" by origin, whatever the port of export. They were not affected by the Supreme Court's 20 February 2026 ruling on IEEPA tariffs, and the IEEPA refund process does not cover them. Rates change, and a licensed customs broker should confirm the Section 301 lines on any specific entry.

The China list duties as of October 2026

The original 2018–2019 action placed tariff lines on four lists. HTSUS 2026 Revision 22, Chapter 99 U.S. note 20 sets the current rates.

List	Additional duty	HTS heading
List 1	+25%	9903.88.01
List 2	+25%	9903.88.02
List 3	+25%	9903.88.03
List 4A	+7.5%	9903.88.15

List membership is set at the eight-digit subheading, and it varies within a single chapter. A count of the note 20 text against the 2026 schedule shows how uneven it is for consumer goods: 209 of 252 eight-digit subheadings in Chapter 61 (knit apparel) and 359 of 395 in Chapter 62 (woven apparel) are on List 4A; all 59 subheadings of heading 4202 (bags and cases) and 920 subheadings in textile Chapters 50–60 are on List 3; and in Chapter 64 (footwear), 91 of 147 subheadings are on List 4A and 56 are on no list. Those counts were made from the note text, do not net out exclusions, and should be checked line by line.

The rates are not fixed. USTR cut List 4A from 15% to 7.5% on 14 February 2020, raised specific lines in the 2024 review, and opened a second statutory four-year review of the China action on 6 May 2026 (FR Doc. 2026-08806). Under the statute an action ends after four years unless domestic beneficiaries request continuation; continuation requests in the second review were due on 5 July or 22 August 2026, depending on the list.

Four-year-review increases

The first four-year review, concluded in 2024 (USTR notice of modification, 89 FR 76581, 18 September 2024), set higher rates for strategic products. These rates replace the list rate for the lines concerned and are listed in U.S. note 31.

Product	Rate	HTS heading	Effective
Electric vehicles	+100%	9903.91.03	27 Sep 2024
EV lithium-ion batteries	+25%	9903.91.01	27 Sep 2024
Solar cells	+50%	9903.91.02	27 Sep 2024
Syringes and needles	+100%	Note 31	27 Sep 2024
Listed semiconductors (8541/8542), polysilicon, wafers	+50%	9903.91.05	1 Jan 2025
Tungsten products	+25%	9903.91.11	1 Jan 2025
Non-EV lithium-ion batteries	+25%	9903.91.06	1 Jan 2026
Medical and surgical rubber gloves	+100% (50% in 2025)	9903.91.08	1 Jan 2026
Facemasks and respirators (6307.90.98xx)	+50% (25% in 2024–2025)	Note 31	1 Jan 2026
Ship-to-shore cranes	+25%	9903.92.10	Per note 31

The trade effect on single products can be stark. UN Comtrade data reported by the United States show China's share of US medical glove imports (HS 4015.12) falling from 26.0% in 2024 to 1.6% in 2025, with Malaysia supplying $1.30 billion in 2025. That is a correlation with the 2025 rate increase, not proof of cause, and the 2025 figures may be revised.

A semiconductor Section 301 action announced in December 2025 added no duty yet. HTS note 31(f)(ii) states that the 9903.91.05 rate "shall be increased on June 23, 2027," with USTR to announce the amount at least 30 days before.

The 2026 forced-labor Section 301 action

In March 2026 USTR self-initiated Section 301 investigations into whether 60 economies failed to impose and enforce a ban on imports made with forced labor (91 FR 12884, published 17 March 2026). It found 54 of the 60 actionable. The final action notice of 23 July 2026 (dockets USTR-2026-0265 and USTR-2026-0266; FR Doc. 2026-15181, 91 FR 47318, published 28 July 2026) imposed an additional 12.5% on products of China under heading 9903.05.31, for goods entered on or after 12:01 a.m. ET 24 July 2026. Vietnam also received 12.5%; a group of other economies, including India and Mexico, received 10%.

The action replaced the 10% Section 122 surcharge, which expired at the end of July 23, 2026. Its timeline ran from an actionability determination on 2 June 2026 and a proposed action on 5 June (91 FR 34272) to hearings on 7–9 July and a presidential memorandum on 23 July. Goods loaded before 24 July and entered before 12:01 a.m. ET 28 July 2026 were exempt in transit.

Not netted against MFN for China. MFN-netting applies only to the EU, Japan, Korea, Switzerland and Taiwan.
Exemptions. Listed agricultural and natural-resource lines (9903.05.86), civil aircraft (9903.05.88), pharmaceutical-use articles (9903.05.89) and Section 232 goods, including articles of steel, aluminum and copper and their derivatives (9903.05.90).
Stacking. HTS note 52(a) makes the 12.5% cumulative with the China list duties and four-year-review rates. USTR's notice and CBP's implementing message do not state this expressly; the HTS note does, and it is the operative text.
Duration. It remains in place indefinitely absent amendment. A court challenge has been reported in secondary sources but was not confirmed in a primary source as of October 2026.

Exclusions and when they expire

An exclusion is a USTR decision that a specific product, described in words rather than by HTS line, is not subject to the Section 301 duty. Exclusions are usually narrower than the HTS subheading they sit under, and an importer claims one by reporting the matching 9903.88 exclusion heading on the entry.

On 26 November 2025 USTR extended 178 exclusions that had been due to expire on 29 November 2025, to 10 November 2026. One secondary source gives the end as 11:59 p.m. ET on 9 November 2026, which is the same cut-off. A secondary source also reports that USTR made conforming amendments to four exclusions on 2 September 2026, effective 1 July 2026. As of the research date, no further extension and no new general exclusion round had been found in a USTR notice. An importer costing goods for entry after 10 November 2026 should not assume an exclusion survives.

Other open Section 301 actions on China

Maritime, logistics and shipbuilding. Port fees on vessels owned, operated or built in China took effect on 14 October 2025 and fall on vessel operators, not importers. The action was suspended for one year from 10 November 2025. The HTS already carries 100% headings for Chinese intermodal chassis (9903.91.12) and ship-to-shore gantry cranes (9903.91.14) for entries on or after 10 November 2026. On 26 October 2026 USTR proposed extending the suspension through 9 January 2027 (91 FR 67388, docket USTR-2026-0694); that was a proposal, with comments due 30 October.
Structural excess capacity. Self-initiated on 11 March 2026 against 16 economies including China, with hearings on 5–8 May 2026. No action notice had been found as of 23 September 2026. A rate for China has been reported in the press but not confirmed in a USTR notice.
Phase One compliance. Self-initiated on 24 October 2025, with a hearing in December 2025. No outcome had been confirmed as of October 2026.
Possible reductions. On 2 June 2026 USTR invited comments on a proposed "US-China Board of Trade" process for possible Section 301 reductions on "non-sensitive products," with comments due 10 July and rebuttals 27 July 2026.

Where importers get Section 301 wrong

Treating the Supreme Court ruling as the end of Section 301. The 20 February 2026 decision concerned IEEPA only.
Expecting a refund of Section 301 duties. The IEEPA refund process covers IEEPA duties and nothing else.
Treating the 12.5% as a replacement. It is an extra layer on top of the list duty.
Reading an exclusion as covering a whole HTS line. It covers the product description, and it expires.
Relying on the supplier's HS code. List membership is fixed at the US eight-digit level; a six-digit Chinese code cannot show it.
Assuming today's rate holds for a forward order. A second four-year review and three investigations were open in October 2026.

The check for any product is the same: find its HTSUS line, then read Chapter 99 U.S. notes 20, 31 and 52 at hts.usitc.gov on the intended entry date, and have a licensed customs broker confirm the result.

Frequently asked questions

What are the Section 301 tariff rates on China?

As of October 2026, Section 301 adds 25% to List 1, 2 and 3 goods and 7.5% to List 4A goods, with product-specific four-year-review rates of 25% to 100% on lines such as EVs, semiconductors, solar cells and medical gloves. Since 24 July 2026 a separate forced-labor Section 301 duty adds 12.5% on top, except for Section 232 goods.

How do I know if my product is on a Section 301 list?

Find the product's eight-digit HTSUS subheading, then check it against Chapter 99 U.S. note 20 (Lists 1 to 4A) and note 31 (four-year-review rates) in the current schedule at hts.usitc.gov. List membership varies within a chapter, so a chapter-level answer is not enough. A licensed customs broker should confirm the classification before the entry is filed.

Are Section 301 exclusions still available?

As of October 2026, 178 exclusions remain in force until 10 November 2026, after USTR extended them on 26 November 2025. No further extension and no new general exclusion round had been confirmed in a USTR notice at the research date. Each exclusion covers a specific product description and is claimed by reporting its 9903.88 heading.

Were Section 301 tariffs struck down by the Supreme Court?

No. The Supreme Court's 20 February 2026 decision in Learning Resources, Inc. v. Trump held that IEEPA does not authorize tariffs, which ended the IEEPA fentanyl and reciprocal duties. Section 301 tariffs rest on the Trade Act of 1974 and a USTR investigation, and they were not part of that case. They continue to apply to products of China.

What is the Section 301 forced labor tariff?

It is a 12.5% additional duty on products of China under HTS heading 9903.05.31, effective for goods entered on or after 24 July 2026, imposed after USTR found 54 of 60 investigated economies actionable. It stacks on the older China list duties and exempts Section 232 goods, civil aircraft, pharmaceutical-use articles and listed agricultural items.

Will Section 301 tariffs on Chinese chips go up?

Yes. HTS note 31(f)(ii) states that the rate under 9903.91.05, which covers listed semiconductors, polysilicon and wafers at 50%, will increase on 23 June 2027. USTR has to announce the amount at least 30 days before that date; as of October 2026 it had not been announced.

Section 301 tariffs explained