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. Verified against the live USITC Chapter 99 export on July 21, 2026: List 1 under 9903.88.01 is "the duty provided in the applicable subheading plus 25%", List 2 under 9903.88.02 and List 3 under 9903.88.03 are each the applicable duty plus 25%, and List 4A under 9903.88.15 is the applicable duty plus 7.5%. Exclusion headings generally return the entry to the duty in the applicable ordinary HTS subheading for qualifying product descriptions and dates.
There is no published "Section 301 list" — there are U.S. note 20 subdivisions
Searches for a Section 301 tariff list usually end at a trade-press PDF, but the legally controlling code list is not a PDF. Each Chapter 99 list heading points at two specific subdivisions of U.S. note 20 to subchapter III: one that defines the covered scope and one that enumerates the 8-digit subheadings. Verified from the live USITC Chapter 99 heading text on July 21, 2026, the pairings are List 1 to note 20(a) and 20(b), List 2 to note 20(c) and 20(d), List 3 to note 20(e) and 20(f), and List 4A to note 20(r) and 20(s). That means the honest answer to "is my HTS code on List 4A?" is "read U.S. note 20(s)" — the same note the CBP entry filing is built on. The table below is that lookup, with the exclusion headings that carve out of each list.
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 opened a May 7 to July 5, 2026 continuation-request window for the July 6, 2018 action and opened a June 24 to August 22, 2026 window for the August 23, 2018 action. List 1 traces to the July 6 action and List 2 to the August 23 action; the notice also lists List 3, List 4A, first-review modifications, and exclusions as modifications currently in effect. As of the July 19, 2026 source check, USTR's four-year-review page still lists only the May 6 initiation notice under the second review, and no Federal Register continuation or termination determination for the July 6, 2018 action has published. For scale, the first review's "Continuation of Actions" notice published September 8, 2022 (87 FR 55073) — 65 days after that docket closed — so a quiet July does not imply the action lapsed. The notice does not itself raise, lower, add, or remove a duty. Keep applying the current Chapter 99 treatment until USTR or the Federal Register publishes the continuation outcome and any rate or entry-date effect.
Where to check for the next Section 301 notice
Use three official surfaces before changing a landed-cost assumption. The Federal Register Office of the United States Trade Representative agency feed is the controlling publication record for new USTR notices, effective dates, exclusions, and modifications. USTR's tariff-actions and four-year-review pages organize the program-specific documents and request-window status. CBP's Cargo Systems Messaging Service turns a legal notice into entry-filing instructions, including the Chapter 99 heading and reporting rules a broker uses. Trade-press summaries can be useful alerts, but the duty assumption should wait for the official notice and any CBP implementation message.
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 the U.S. note 20 subdivision named by the Chapter 99 list heading — 20(b) for List 1, 20(d) for List 2, 20(f) for List 3, 20(s) for List 4A. 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.
China Section 301 list lookup: heading, rate, and the U.S. note 20 subdivision that holds the code list
| Chapter 99 heading | Additional duty as written in Chapter 99 | List and scope note | Note listing the 8-digit subheadings | Exclusion headings that carve out |
|---|---|---|---|---|
| 9903.88.01 | The duty provided in the applicable subheading plus 25% | List 1 — U.S. note 20(a) | U.S. note 20(b) | 17 headings: 9903.88.05–.08, .10, .11, .14, .19, .50, .52, .58, .60, .62, .66–.69 |
| 9903.88.02 | The duty provided in the applicable subheading + 25% | List 2 — U.S. note 20(c) | U.S. note 20(d) | 12 headings: 9903.88.12, .17, .20, .54, .59, .61, .63, .66–.70 |
| 9903.88.03 | The duty provided in the applicable subheading + 25% | List 3 — U.S. note 20(e) | U.S. note 20(f) | 20 headings: 9903.88.13, .18, .33–.38, .40, .41, .43, .45, .46, .48, .56, .64, .66–.69 |
| 9903.88.15 | The duty provided in the applicable subheading + 7.5% | List 4A — U.S. note 20(r) | U.S. note 20(s) | 14 headings: 9903.88.39, .42, .44, .47, .49, .51, .53, .55, .57, .65, .66–.69 |
Read directly from the live USITC Chapter 99 subchapter III heading text on July 21, 2026. The "exclusion headings that carve out" column is the literal "Except as provided in headings ..." list each Section 301 heading opens with, so a code that appears in the note 20 list can still enter at the ordinary rate if one of these exclusion headings covers the product description and the entry date.
Four exclusion headings — 9903.88.66, 9903.88.67, 9903.88.68 and 9903.88.69 — appear in the carve-out list of all four Section 301 headings, so they have to be checked whichever list a code falls on. List 4B was announced but never took effect, and the first four-year review added targeted increases on specific products (electric vehicles, EV batteries, solar cells, steel and aluminum, ship-to-shore cranes, syringes, certain critical minerals) that are separate from the baseline list rates above. Open the current Chapter 99 subchapter III for your entry date rather than relying on this snapshot for a filing decision.
FAQ
Are Section 301 tariffs still in effect in 2026?
Yes. As of the July 19, 2026 source check, the China Section 301 actions remain active while USTR conducts the second four-year review process opened on May 6, 2026. The July 6, 2018 action request window closed July 5, but no continuation or termination determination for that action has published yet — matching the first review, where the determination came 65 days after the docket closed. Importers should keep checking USTR notices, Federal Register notices, CBP CSMS instructions, and current USITC Chapter 99 text before changing any list, exclusion, or landed-cost assumption.
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?
Read the U.S. note 20 subdivision that the Chapter 99 list heading points to. Verified from the live USITC Chapter 99 text on July 21, 2026, the enumerated 8-digit subheading lists sit in U.S. note 20(b) for List 1, 20(d) for List 2, 20(f) for List 3, and 20(s) for List 4A; the paired scope notes are 20(a), 20(c), 20(e), and 20(r). Find your ordinary 8-digit subheading in the relevant note, then confirm the product description, country of origin, entry date, and whether one of that heading's exclusion headings applies. A matching HTS code is not enough by itself because some exclusions are product-description specific.
Which U.S. note lists the Section 301 List 4A HTS codes?
U.S. note 20(s) to subchapter III of Chapter 99. Chapter 99 heading 9903.88.15 — the List 4A heading, carrying the applicable subheading's duty plus 7.5% — reaches China-origin articles "as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)," checked against the live USITC export on July 21, 2026. Note 20(r) states the scope and note 20(s) holds the enumerated 8-digit subheadings, so 20(s) is the list to search for a specific code rather than a third-party List 4A PDF.
Does the 2026 four-year review put List 3 or List 4A on a termination date?
Not on the record as of the July 21, 2026 source check. The May 6, 2026 initiation notice names two underlying actions — the July 6, 2018 action (List 1) and the August 23, 2018 action (List 2) — and then lists List 3 (83 FR 47974, as modified), List 4A (84 FR 43304, as modified), the first-review modifications, and the exclusions together as "the modifications to the July 6, 2018, action and August 23, 2018, action that are currently in effect." It does not assign List 3 or List 4A to one action or the other, so the statutory dates that attach to each action cannot be read across to a List 3 or List 4A overlay without a later USTR notice saying so. Keep applying the current Chapter 99 heading until an official determination publishes.
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 first, then confirm the CBP CSMS entry instructions and 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 Jul 7, 2026)
- USTR: Four-Year Review of China Section 301 actions (retrieved Jul 7, 2026)
- Federal Register: Initiation of Second Four-Year Review of China Section 301 actions (May 6, 2026) (retrieved Jul 7, 2026)
- Federal Register: Office of the United States Trade Representative agency notices (retrieved Jul 7, 2026)
- CBP: Cargo Systems Messaging Service (retrieved Jul 7, 2026)
- USITC Harmonized Tariff Schedule — Chapter 99 headings 9903.88.01, 9903.88.02, 9903.88.03, and 9903.88.15 (rate text, U.S. note 20 subdivisions, and exclusion-heading carve-outs) (retrieved Jul 21, 2026)
- Federal Register full text, 2026-08806 — the "modifications to the July 6, 2018, action and August 23, 2018, action that are currently in effect" list naming List 3 (83 FR 47974) and List 4A (84 FR 43304) (retrieved Jul 21, 2026)
Last verified: Jul 21, 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.