What are Section 301 tariffs on China-origin goods?
Section 301 tariffs are additional duties imposed after a USTR investigation into China's acts, policies, and practices related to technology transfer, intellectual property, and innovation. They do not replace the normal HTS Column 1 General rate. Instead, the importer first classifies the product in its ordinary HTS chapter, then checks Chapter 99 Subchapter III to see whether the China-origin article is covered by a Section 301 list, an exclusion heading, or an entry-date transition rule.
Current Section 301 list and rate map
The key accuracy trap is that not every China Section 301 match carries the same extra rate. USITC Chapter 99 currently shows List 1 under 9903.88.01 as the applicable duty plus 25%, List 2 under 9903.88.02 as the applicable duty plus 25%, and List 3 under 9903.88.03 as the applicable duty plus 25%. List 4A is different: heading 9903.88.15 adds the applicable duty plus 7.5%. Exclusion headings such as the 9903.88.05 through 9903.88.14 family generally return the entry to the duty in the applicable ordinary HTS subheading for qualifying product descriptions and dates.
What the 2026 four-year review changes
USTR published a second four-year review notice for the China Section 301 actions on May 6, 2026. The notice opens continuation-request windows of May 7 to July 5, 2026 for the July 6, 2018 action and June 24 to August 22, 2026 for the August 23, 2018 action. The notice does not itself raise, lower, add, or remove a duty. It starts the statutory review process; if USTR receives a continuation request from a benefiting domestic industry, USTR announces continuation and later invites broader public comments on effectiveness, alternatives, and economic effects. If no continuation request is filed within the window, the action terminates by operation of the statute — July 6, 2026 for the July 6, 2018 action (Lists 1 and 2) and August 23, 2026 for the August 23, 2018 action (Lists 3 and 4A).
How to check a saved HTS code against Section 301
Start with the product's ordinary HTS classification and country of origin, then check whether the 8-digit subheading appears in U.S. note 20 for one of the Chapter 99 list headings. Next, check whether an exclusion heading covers the product description and the shipment's entry date. A saved-code alert helps because USTR notices, Federal Register notices, and Chapter 99 changes can affect a watched code after sourcing or pricing decisions were made. The alert is a review trigger, not a final classification or exclusion decision.
FAQ
Are Section 301 tariffs still in effect in 2026?
Yes. The China Section 301 actions remain active while USTR conducts the second four-year review process opened on May 6, 2026. Importers should keep checking USTR notices, Federal Register notices, and the current USITC Chapter 99 text because continuation decisions, exclusions, or modifications can change treatment for specific lists or product descriptions.
What is the Section 301 tariff rate on China-origin goods?
It depends on the list and any active exclusion. Lists 1, 2, and 3 generally add 25% through Chapter 99 headings 9903.88.01, 9903.88.02, and 9903.88.03. List 4A generally adds 7.5% through 9903.88.15. These extra duties are layered on top of the ordinary HTS duty rate, and product-specific exclusions can change the treatment.
How do I know if my HTS code is on a Section 301 list?
Use the ordinary HTS code as the starting point, then read U.S. note 20 in Chapter 99 Subchapter III for the list headings that reference China Section 301 actions. Confirm the product description, list heading, exclusion heading if any, country of origin, and entry date. A matching HTS code is not enough by itself because some exclusions are product-description specific.
Do Section 301 and Section 232 tariffs stack?
They can apply to the same shipment only when separate legal rules cover the product. Section 301 is a China-origin action implemented through the 9903.88 headings; Section 232 is a separate national-security program for steel, aluminum, copper, and derivatives. Whether both apply depends on the ordinary HTS code, origin, Chapter 99 headings, metal-content rules, and entry date, so check each program separately before assuming a total rate.
What is the safest monitoring approach for Section 301?
Track official USTR and Federal Register notices, then map affected scope back to saved HTS codes with caveats for exclusions and entry dates. Pair the guide with a saved-code alert so the team sees new notices that mention the code, but keep the final review anchored in the official Chapter 99 text and broker or counsel advice.
Sources verified for this guide
- USTR: China Section 301 tariff actions and exclusion process (retrieved Jun 15, 2026)
- Federal Register: Initiation of Second Four-Year Review of China Section 301 actions (May 6, 2026) (retrieved Jun 15, 2026)
- USITC Harmonized Tariff Schedule — Chapter 99 headings 9903.88.01, 9903.88.02, 9903.88.03, and 9903.88.15 (retrieved Jun 15, 2026)
Last verified: Jun 15, 2026. The program rules, review windows, Chapter 99 references, and monitoring caveats above were checked against the cited official sources on that date. Always confirm the controlling source text for your specific code and entry date before filing or sourcing decisions.
Use this guide with a saved code
The safest workflow is to pair the concept in this guide with a concrete HTS code, country of origin, supplier facts, and planned entry date. That keeps the discussion anchored in official source text instead of generic tariff commentary.
When a saved-code alert fires, use the guide to decide which question to ask first: whether the HTS code is still appropriate, whether a trade-remedy overlay applies, whether an exclusion or preference program changes treatment, or whether the issue needs broker review before filing.