Section 301 tariffs are additional duties imposed on Chinese imports under Section 301 of the Trade Act of 1974. The U.S. Trade Representative (USTR) first implemented these tariffs in 2018 after an investigation found that China engaged in unfair trade practices, including forced technology transfers from U.S. companies, intellectual property theft, discriminatory licensing restrictions, and state-sponsored acquisition of U.S. technology.
These tariffs are in addition to the standard Most Favored Nation (MFN) duty rates in the Harmonized Tariff Schedule.
Updated October 2026: Three things have changed since this guide was first published. The Supreme Court struck down the IEEPA tariffs, including the fentanyl and reciprocal tariffs, on February 20, 2026, and CBP is refunding them. A new Section 301 forced-labor tariff has added 12.5% to products of China since July 24, 2026. And the temporary 10% Section 122 surcharge, in force from February 24, 2026, expired on July 24, 2026.
Current Section 301 Tariff Rates (October 2026)
Section 301 tariffs are organized into four lists, each covering different product categories:
List 1 covers industrial machinery, electronics, and aerospace products at a 25% tariff rate, effective July 2018.
List 2 covers semiconductors, plastics, and chemicals at a 25% tariff rate, effective August 2018.
List 3 covers furniture, auto parts, and building materials at a 25% tariff rate, effective September 2018.
List 4A covers consumer goods, apparel, and footwear at a 7.5% tariff rate, effective February 2020.
Important: List 4B tariffs were suspended in December 2019 as part of the Phase One agreement and remain suspended.
New in 2026: The Section 301 Forced-Labor Tariff
From 12:01 a.m. ET on July 24, 2026, a separate Section 301 action adds a further 12.5% to products of China, under HTSUS heading 9903.05.31. It applies on top of the List 1 to 4A rates and the 2024 increases below. The same action covers goods from 60 economies in all, at 10% or 12.5% depending on the country.
Some goods are exempt. Products subject to the Section 232 duties on metals and autos are carved out under heading 9903.05.90. Parts for civil aircraft (9903.05.88) and articles for pharmaceutical use (9903.05.89) are exempt only when they are actually used that way, so plan on paying the 12.5% unless your entry qualifies.
Source: CBP CSMS #69326983 (July 23, 2026); USTR dockets USTR-2026-0265 and USTR-2026-0266.
For the rate and Chapter 99 heading of all 60 economies, the full list of exemptions and worked examples, see our guide to the Section 301 forced labor tariffs.
2024-2026 Tariff Increases on Strategic Sectors
Following USTR's four-year statutory review in 2024, tariff rates were increased on products in strategic sectors. Here are the current rates as of January 2026:
Electric Vehicles and Batteries
Electric vehicles increased from 25% to 100% in 2024 and remain at 100%.
EV lithium-ion batteries increased from 7.5% to 25% in 2024.
Non-EV lithium-ion batteries increased from 7.5% to 25% in January 2026.
Battery parts increased from 7.5% to 25% in 2024.
Solar and Semiconductors
Solar cells and modules increased from 25% to 50% in 2024.
Semiconductors increased from 25% to 50% in 2025.
Polysilicon and wafers increased from 25% to 50% in 2025.
Medical Products
Respirators and face masks increased from 0-7.5% to 25% in 2025, then to 50% in January 2026.
Medical gloves increased from 7.5% to 50% in 2025, then to 100% in January 2026.
Syringes and needles increased from 0% to 100% in 2024.
Critical Minerals and Materials
Natural graphite increased from 0% to 25% in January 2026.
Permanent magnets increased from 0% to 25% in January 2026.
Steel and aluminum products increased from 0-7.5% to 25% in 2024.
Other Strategic Products
Ship-to-shore cranes have carried a 25% tariff since 2024. From November 10, 2026, they rise to 100% (heading 9903.91.14), and intermodal chassis and certain chassis parts from China face a new 100% tariff (heading 9903.91.12, with exceptions under 9903.91.13).
Tungsten products are now subject to a 25% tariff as of 2024.
The November 2025 Trump-Xi Agreement
Following the meeting between Presidents Trump and Xi in South Korea on October 30, 2025, both countries agreed to significant tariff modifications effective November 10, 2025.
U.S. Actions
Section 301 exclusions were extended: 178 product exclusions now run through 11:59 p.m. ET on November 9, 2026, unless USTR extends them again.
The Section 301 maritime and shipbuilding actions were delayed one year, to November 10, 2026.
The agreement also cut the fentanyl tariff from 20% to 10% and held the reciprocal tariff at 10%. Those changes no longer matter: both were IEEPA tariffs, which the Supreme Court struck down on February 20, 2026.
China's Actions
China removed retaliatory tariffs of 10-15% on U.S. agricultural goods.
China suspended export restrictions on gallium, germanium, antimony, and graphite until November 27, 2026.
China committed to purchasing 25 million metric tons of U.S. soybeans annually through 2028.
How Tariffs Stack: Calculating Your Total Duty
When importing from China, multiple tariff layers can apply simultaneously. Here's how they stack:
Total Duty = MFN Rate + Section 301 List Rate + Section 301 Forced-Labor Tariff (12.5%) + Section 232 (if applicable) + Antidumping/Countervailing Duties (if applicable)
Products subject to the Section 232 duties on metals and autos are exempt from the forced-labor tariff, so those two do not stack on the same product. The IEEPA fentanyl and reciprocal tariffs are no longer part of the stack.
Example Calculation
Importing lithium-ion batteries for electric vehicles from China (HTS 8507.60.0010):
The MFN base duty is 3.4%. Add the Section 301 tariff of 25% (raised from 7.5% in 2024). Add the Section 301 forced-labor tariff of 12.5%. The total effective rate is 40.9%.
If the battery is imported as a part for a passenger vehicle or light truck, the Section 232 auto-parts duty can apply in place of the forced-labor tariff. Check your exact code in the calculator.
A simpler case: cotton T-shirts from China (HTS 6109.10.0040) pay 16.5% MFN duty, 7.5% under List 4A and the 12.5% forced-labor tariff, for a total of 36.5%.
Rates checked with the Gateway Lines tariff calculator on October 10, 2026.
Section 301 Exclusions
USTR maintains an exclusion process that allows importers to request relief from Section 301 tariffs for specific products. As of October 2026:
Current Exclusions (Valid Until November 10, 2026)
178 product exclusions are currently active, covering solar manufacturing equipment, machinery components, plastic films and electric motors, medical devices, and certain fabrics and vehicle components. They expire at 11:59 p.m. ET on November 9, 2026, unless USTR extends them.
Machinery Exclusion Process
For machinery classified under HTS Chapters 84 and 85, importers can request exclusions through USTR's electronic portal if they can demonstrate that the equipment is essential for domestic manufacturing, no reasonably available domestic alternative exists, and the tariff would cause severe economic harm.
Which Products Are NOT Subject to Section 301 Tariffs?
Not all Chinese imports face Section 301 tariffs. Products NOT on Lists 1-4A include certain pharmaceuticals, some raw materials, products with active exclusions, and items on the suspended List 4B.
Pro tip: Use our HTS Code Lookup Tool to check if your product is on a Section 301 list.
Strategies to Reduce Section 301 Tariff Exposure
1. Verify Country of Origin
Section 301 tariffs apply only to products with China as the country of origin. If your product undergoes substantial transformation in another country like Vietnam or Mexico, it may qualify for a different country of origin.
Caution: Transshipment schemes that merely relabel goods without substantial transformation are illegal and subject to severe penalties.
2. Check for Active Exclusions
Before paying duties, verify whether your specific product has an active exclusion. Exclusions are granted at the 10-digit HTS level, so precise classification matters.
3. Apply for Exclusions
If no exclusion exists for your product, you may be able to apply for one. The process requires demonstrating that the product is not available from non-Chinese sources, the tariff causes severe economic harm, and the product is not strategically important to China's industrial policy.
4. Use Foreign Trade Zones (FTZ)
While FTZs don't eliminate Section 301 duties, they can provide cash flow benefits by deferring duty payment until goods enter U.S. commerce.
5. Duty Drawback
If you import Chinese goods and then re-export them, either as-is or incorporated into other products, you may recover up to 99% of duties paid through the duty drawback program.
6. First Sale Valuation
If your supply chain involves multiple sales before goods reach the U.S., you may be able to use the first (lower) sale price for duty calculation rather than the final transaction value.
7. Claim IEEPA Refunds
If you paid the IEEPA fentanyl or reciprocal tariffs before the Supreme Court's February 20, 2026 decision, check whether your entries qualify for a refund. CBP opened its refund process (CAPE) in ACE on April 20, 2026. Our IEEPA Refund Estimator shows what you may be owed.
How to Determine If Your Product Is Subject to Section 301 Tariffs
Step 1: Classify your product with the correct 10-digit HTS code.
Step 2: Check if that HTS code appears on Lists 1, 2, 3, or 4A.
Step 3: Verify no active exclusion applies.
Step 4: Calculate total duty including MFN, the Section 301 list rate, the 12.5% forced-labor tariff, and any Section 232 or antidumping duties.
Use our Free Tariff Calculator to instantly calculate your total landed cost including all applicable tariffs.
Timeline: Key Dates for 2026
January 1, 2026: Non-EV lithium batteries increase to 25%. Medical gloves increase to 100%. Face masks increase to 50%. Natural graphite and permanent magnets increase to 25%.
February 20, 2026: The Supreme Court strikes down the IEEPA tariffs, including the fentanyl and reciprocal tariffs on China.
February 24, 2026: A temporary 10% Section 122 surcharge begins on most imports, including from China.
April 20, 2026: CBP opens IEEPA refund claims (CAPE) in ACE.
July 24, 2026: The Section 122 surcharge expires, and the Section 301 forced-labor tariff begins: 12.5% on products of China.
November 9, 2026: The 178 Section 301 exclusions expire at 11:59 p.m. ET unless USTR extends them.
November 10, 2026: Section 301 tariffs on ship-to-shore cranes rise to 100%, and intermodal chassis from China face a new 100% tariff.
Frequently Asked Questions
Do Section 301 tariffs apply to goods from Taiwan or Hong Kong?
Taiwan: No. Taiwan is separately governed and not subject to China Section 301 tariffs.
Hong Kong: Generally no, but goods must genuinely originate in Hong Kong. Goods merely transshipped through Hong Kong but manufactured in mainland China are still subject to Section 301 tariffs.
Do I still pay the fentanyl and reciprocal tariffs on Chinese goods?
No. Both were IEEPA tariffs, which the Supreme Court struck down on February 20, 2026. If you paid them, you may be due a refund through CBP's process in ACE.
Can I get a refund for Section 301 tariffs already paid?
If a retroactive exclusion is granted for your product, you may be able to recover duties through a Post Summary Correction (PSC). Consult with a licensed customs broker.
Are Section 301 tariffs legal?
The U.S. Court of Appeals for the Federal Circuit upheld the legality of Section 301 tariffs on Lists 3 and 4A in September 2025. The IEEPA tariffs were a different case: the Supreme Court struck them down on February 20, 2026. The Section 301 tariffs, including the new forced-labor tariff, remain in force.
How do I stay updated on Section 301 changes?
Monitor USTR Federal Register notices, subscribe to CBP trade updates, and follow the Gateway Lines Tariff Radar.
Resources
Gateway Lines Tariff Calculator
Calculate Your Section 301 Tariff Exposure
Don't guess at your landed costs. Use Gateway Lines' free tariff calculator to instantly determine your total duty rate, including Section 301 list rates, the forced-labor tariff, Section 232 duties, and all other applicable duties.
This guide is for informational purposes only and does not constitute legal or customs advice. Tariff rates and regulations change frequently. Always verify current rates with CBP or a licensed customs broker before making importing decisions.