The definitive reference for U.S. Section 301 tariffs on goods from China. Covers original Lists 1-4A (7.5-25%), 2024 sector-specific increases (EVs, semiconductors, solar, batteries), HTS code mappings, duty stacking with Section 232 and Section 122, exclusion procedures, and current status after the February 2026 IEEPA ruling.
Section 301 tariffs remain fully in effect after the February 2026 IEEPA Supreme Court ruling.
The Supreme Court ruling in Learning Resources, Inc. v. Trump struck down IEEPA-based tariffs only (reciprocal tariffs, fentanyl tariffs). Section 301 tariffs are authorized under a separate statute — Section 301 of the Trade Act of 1974, 19 USC § 2411 — and are completely unaffected. They are not refundable under the IEEPA ruling. For details on which tariffs were struck down, see our analysis of the SCOTUS IEEPA decision.
Section 301 tariffs are additional duties imposed exclusively on imports from China under Section 301 of the Trade Act of 1974 (19 USC § 2411). The U.S. Trade Representative (USTR) initiated an investigation in August 2017 into China's practices related to intellectual property theft, forced technology transfer, and state-sponsored cyber intrusions targeting U.S. commercial networks.
Following a seven-month investigation, USTR published its findings in March 2018, concluding that China's acts, policies, and practices were unreasonable and burdened U.S. commerce. The first round of tariffs (List 1) took effect on July 6, 2018, and subsequent lists were added through February 2020. In September 2024, USTR imposed additional sector-specific rate increases targeting electric vehicles, semiconductors, solar cells, batteries, and other strategic products.
As of March 2026, Section 301 tariffs cover approximately $370 billion in annual Chinese imports and represent one of the largest sustained tariff programs in modern U.S. trade policy. Unlike IEEPA tariffs — which the Supreme Court struck down in February 2026 — Section 301 tariffs have survived multiple legal challenges and remain fully enforceable.
The original four tranches of Section 301 tariffs were imposed between July 2018 and February 2020. Lists 1-3 were initially set at 10-25% and later raised to their current rates. List 4 was split into 4A (imposed at 7.5%) and 4B (suspended indefinitely and never collected).
| List | Tariff Rate | Effective Date | Products Covered | Ch. 99 Code | Est. Value |
|---|---|---|---|---|---|
| List 1 | 25% | Jul 6, 2018 | Industrial machinery, electronics, aerospace, medical devices, nuclear reactors | 9903.88.01 | ~$34B |
| List 2 | 25% | Aug 23, 2018 | Chemicals, plastics, semiconductors, electric motors, railroad equipment | 9903.88.02 | ~$16B |
| List 3 | 25% | Sep 24, 2018 (raised to 25% May 10, 2019) | Broad industrial goods, furniture, auto parts, textiles, building materials | 9903.88.03 | ~$200B |
| List 4A | 7.5% | Feb 14, 2020 | Consumer goods, apparel, footwear, consumer electronics, toys, sporting goods | 9903.88.04 | ~$120B |
Source: USTR Federal Register notices 83 FR 28710 (List 1), 83 FR 40823 (List 2), 83 FR 47974 (List 3), 85 FR 3741 (List 4A). List 4B ($160B in goods at 15%) was suspended under the Phase One trade agreement and has never been collected.
In May 2024, the Biden administration announced targeted tariff increases on strategic sectors following USTR's statutory four-year review of the Section 301 action. The final rule was published in the Federal Register on September 13, 2024 (89 FR 75149), with rates taking effect in phases.
These sector increases are in addition to the original list rates shown above — they do not replace them. A product on both List 3 (25%) and the semiconductor increase (50%) faces 50% total Section 301 duty (the higher rate applies).
| Sector | Rate | Effective Date | HTS Codes | Ch. 99 Code |
|---|---|---|---|---|
| Electric Vehicles (BEV) | 100% | Sep 27, 2024 | 8703.60 | 9903.88.16 |
| Semiconductors | 50% | Jan 1, 2025 | 8541, 8542 | 9903.88.18 |
| Solar Cells & Modules | 50% | Sep 27, 2024 | 8541.40 | 9903.88.20 |
| Lithium-Ion Batteries (EV) | 25% | Sep 27, 2024 | 8507.60 | 9903.88.17 |
| Lithium-Ion Batteries (non-EV) | 25% | Jan 1, 2026 | 8507.60 | 9903.88.19 |
| Steel & Aluminum Products | 25% | Sep 27, 2024 | Ch. 72, 73, 76 | 9903.88.15 |
| Ship-to-Shore Cranes | 25% | Sep 27, 2024 | 8426.19 | 9903.88.22 |
| Critical Minerals (graphite, magnets) | 25% | 2025-2026 (phased) | Various | 9903.88.24+ |
| Medical Gloves (non-latex) | 25% | Jan 1, 2026 | 4015.12, 4015.19 | 9903.88.65 |
| Syringes & Needles | 50% | Sep 27, 2024 | 9018.31, 9018.32 | 9903.88.62 |
Source: USTR Final Rule, 89 FR 75149, September 13, 2024. Effective dates are staggered by sector. Rate shown is the total Section 301 rate after the increase (not additive to the original list rate).
Section 301 tariffs are assessed on top of the base MFN duty rate and any other applicable tariff programs. Here are real-world stacking examples for common product categories imported from China as of March 2026.
Need to calculate duty for your specific product?
Our free tariff calculator automatically stacks MFN duty + Section 301 + Section 232 + Section 122 + MPF and HMF fees for any HTS code from any country of origin.
USTR periodically opens exclusion windows where importers can request temporary relief from Section 301 tariffs for specific products. Here is how the exclusion process works and what you need to know.
USTR opens an exclusion window
Published in the Federal Register with submission deadlines and criteria. Windows are typically open for 60-90 days.
Importers submit requests
Requests identify the specific HTS code and product description, explain why the product cannot be sourced outside China, and demonstrate economic harm from the tariff.
Public comment period
Other stakeholders (domestic manufacturers, competitors) can support or oppose the exclusion request.
USTR grants or denies
Approved exclusions are published in the Federal Register and are typically retroactive, allowing refund of duties paid during the exclusion period.
Duration
Typically 12 months, with possible 12-month renewals. Not permanent.
Scope
Product-specific (tied to HTS code + detailed product description), not company-specific. Any importer can use an approved exclusion.
Retroactive refunds
If an exclusion is granted, importers can request refunds for Section 301 duties paid during the exclusion's retroactive period.
Where to check
Current exclusions are listed at ustr.gov and in Federal Register notices. Search for "Section 301 exclusion" in the Federal Register.
Section 301 duties accumulate with Section 232 (steel/aluminum), Section 122 (10% global), and the base MFN rate. A single product can face 85%+ total duty. Each layer has its own Chapter 99 HTS code on the entry summary.
Section 301 applies only to goods with China as the country of origin. Origin is determined by substantial transformation rules — transshipping through Vietnam or another country does not change origin. CBP actively investigates and penalizes evasion.
Unlike IEEPA tariffs struck down by the Supreme Court in February 2026, Section 301 tariffs use the Trade Act of 1974 as their legal authority. They have been upheld in separate litigation and remain fully in effect after the ruling.
Section 301 tariffs are not eligible for refund under the IEEPA ruling. The only way to obtain relief is through a USTR product exclusion, sourcing from a non-Chinese origin, or Foreign Trade Zone (FTZ) strategies that may reduce the applicable rate.
After the IEEPA ruling, the administration launched new Section 301 investigations targeting additional countries. These investigations could result in new Section 301 tariffs on imports from countries beyond China — potentially replacing IEEPA reciprocal tariffs with permanent 301-based authorities.
Section 301 tariffs use HTS codes in the 9903.88-89 range. These must be reported as secondary classification codes on the CBP entry summary (Form 7501 / ES-003). Failure to report the correct Chapter 99 code can result in penalties.
Common questions from importers about Section 301 tariff rates, applicability, exclusions, and the impact of the 2026 IEEPA ruling.
Section 301 tariffs are additional duties on Chinese imports under Section 301 of the Trade Act of 1974 (19 USC § 2411). They were imposed beginning in July 2018 following a USTR investigation into China's intellectual property practices. Rates range from 7.5% (List 4A consumer goods) to 100% (electric vehicles) and apply on top of the base MFN duty rate.
It depends on the product. The original lists carry: Lists 1-3 at 25%, List 4A at 7.5%. Sector-specific increases (effective 2024-2026) raise rates further: EVs to 100%, semiconductors to 50%, solar cells to 50%, lithium batteries to 25%, steel/aluminum to 25%, ship-to-shore cranes to 25%, critical minerals to 25%, and syringes/needles to 50%.
Yes. The February 20, 2026 Supreme Court ruling in Learning Resources, Inc. v. Trump struck down IEEPA-based tariffs only. Section 301 tariffs use a completely different legal authority (Trade Act of 1974, not IEEPA) and are unaffected. They have been upheld in separate federal court challenges and remain fully in effect.
They stack (accumulate). A Chinese steel import can face: base MFN duty (0%) + Section 301 (25%) + Section 232 (50%) + Section 122 (10%) = 85% total duty. Each layer is assessed independently on the customs value and has its own Chapter 99 HTS code on the entry summary. Use our tariff calculator to see the full stacking for any HTS code.
Section 301 tariffs are reported using Chapter 99 HTS codes in the 9903.88.xx and 9903.89.xx ranges. Key codes: 9903.88.01 (List 1), 9903.88.02 (List 2), 9903.88.03 (List 3), 9903.88.04 (List 4A), 9903.88.16 (EVs at 100%), 9903.88.17 (EV batteries at 25%), 9903.88.18 (semiconductors at 50%), 9903.88.20 (solar at 50%). These are secondary codes reported alongside the primary product HTS code.
First, classify your product to its 10-digit HTS code. Then check the USTR product lists (published in the Federal Register) or look for Chapter 99 footnote annotations in the HTSUS tariff schedule. Our HTS code lookup tool can identify the applicable Section 301 provisions for any HTS code.
USTR periodically opens exclusion windows. Exclusions are product-specific (not company-specific), typically last 12 months, and may be renewed. To qualify, you generally must show the product cannot be sourced outside China and that the tariff causes severe economic harm. Approved exclusions are retroactive and allow duty refunds. Check ustr.gov and the Federal Register for current exclusion lists and open submission windows.
Not under the IEEPA ruling. Section 301 tariffs are authorized under the Trade Act of 1974 — a separate statute from IEEPA — and the Supreme Court ruling does not apply to them. The only refund mechanism is through USTR product exclusions (when granted and retroactive) or successful CBP protests based on classification errors. For IEEPA tariff refunds (reciprocal, fentanyl tariffs), see our separate refund calculator.
Calculate total duties for any HTS code with Section 301 + Section 232 + Section 122 stacking.
Steel (25-50%), aluminum (10-50%), and auto tariff rates by country of origin.
Search 23,000+ HTS codes by keyword or product description. See applicable Section 301 provisions.
Section 301 tariff data compiled from USTR Federal Register notices (83 FR 28710, 83 FR 40823, 83 FR 47974, 85 FR 3741, 89 FR 75149), the Harmonized Tariff Schedule of the United States (2026 Rev. 3), and official USTR exclusion lists. Last updated March 16, 2026. This reference is provided for informational purposes only and does not constitute legal or trade compliance advice. Consult a licensed customs broker or trade attorney for binding guidance on your specific imports.