Tariff guide for importers

Section 301 tariffs on China: lists, rates and exclusions

Section 301 lets the US Trade Representative act against unfair foreign trade practices. On goods of Chinese origin it adds 25% to Lists 1 to 3, 7.5% to List 4A and up to 100% on products raised in the 2024 four-year review, plus a 12.5% forced-labor duty since July 24, 2026. This guide covers each list, the exclusions and how the duties stack, as of September 23, 2026.

Updated · 23 primary sources

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Key facts

List 1 and List 2
25% (9903.88.01, 9903.88.02)[2]
List 3
25% (9903.88.03)[5]
List 4A
7.5% (9903.88.15)[8]
Four-year review increases
25%, 50% or 100% (9903.91.01 to 9903.91.11)[2]
Forced-labor action on China
12.5% since July 24, 2026 (9903.05.31)[15]
Exclusions in force
178, through November 9, 2026[11]
Second four-year review
Opened May 6, 2026[1]

What Section 301 is and why China goods pay it

Section 301 of the Trade Act of 1974 (19 U.S.C. 2411) lets the US Trade Representative (USTR) act when a foreign government's acts, policies or practices are unreasonable or discriminatory and burden US commerce. USTR opened the China investigation into technology transfer, intellectual property and innovation on August 24, 2017, and imposed the first duties on July 6, 2018.[1] Section 307 of the same Act lets USTR modify an action, which is how the later lists, the exclusions and the four-year review increases were added.[1]

The duties apply to products of China, meaning Chinese country of origin, not the country the goods were shipped from.[3] Each list has its own Chapter 99 heading, reported with the 10-digit HTS line on the entry summary.[2]

USTR has since used Section 301 for other China actions and for other countries, covered further down. The "Section 301 tariffs" most importers mean are the technology-transfer lists.

The China Section 301 lists and rates as of September 23, 2026

Every rate below is added to the Column 1 duty of the product's HTS line. Which list a product is on depends on its 8-digit subheading, and the four-year review increases apply to named subheadings or statistical lines.

The four-year review headings are matched to products here by the rate and start date printed in each heading. The exact subheadings in each group are listed in U.S. note 31 to Chapter 99 and in the USTR notices.[2][9]

China Section 301 (technology transfer) duties in force, September 23, 2026
List or product groupAdditional dutyChapter 99 headingIn force since
List 1: 818 subheadings, about $34 billion of trade25%[1]9903.88.01[2]July 6, 2018[1]
List 2: 279 subheadings, about $16 billion25%[1]9903.88.02[2]August 23, 2018[1]
List 325% (10% until May 9, 2019)[5]9903.88.03[2]September 24, 2018; 25% from May 10, 2019[4][5]
List 4A7.5% (15% until February 13, 2020)[8]9903.88.15[2]September 1, 2019; 7.5% from February 14, 2020[6][8]
List 4BSuspended; never collected[7]9903.88.16 (suspended)[2]Was due December 15, 2019[7]
Electric vehicles100%[9]9903.91.03[2]September 27, 2024[9]
Syringes and needles100%[9]9903.91.03[2]September 27, 2024[9]
Solar cells, whether or not in modules50%[9]9903.91.02[2]September 27, 2024[9]
Lithium-ion EV batteries, battery parts, listed critical minerals, listed steel and aluminum products, ship-to-shore cranes25%[9]9903.91.01, 9903.92.10[2]September 27, 2024[9]
Semiconductors (listed 8541 and 8542 subheadings)50%[9]9903.91.05[2]January 1, 2025[9]
Polysilicon and wafers50%[10]9903.91.05[2]January 1, 2025[10]
Tungsten: unwrought, bars, rods and other articles25%[10]9903.91.11[2]January 1, 2025[10]
Medical and surgical rubber gloves100% (50% during 2025)[9]9903.91.08[2]January 1, 2026[9]
Respirators and face masks50% (25% before 2026)[9]9903.91.07[2]January 1, 2026[9]
Lithium-ion batteries other than for EVs, natural graphite, permanent magnets25%[9]9903.91.06[2]January 1, 2026[9]

Exclusions from the China Section 301 duties

An exclusion removes the Section 301 duty for a product that matches the exclusion's description. USTR extended 178 exclusions through 11:59 p.m. Eastern time on November 9, 2026: 164 product-specific exclusions first extended in May 2024, and 14 exclusions for solar manufacturing equipment granted in the four-year review.[11] They are claimed on 9903.88.69 and 9903.88.70, whose HTS text runs through November 9, 2026.[2]

An exclusion is claimed on the entry, not granted automatically. The article must match the product description in the exclusion, which is often narrower than the HTS subheading it sits under.[11] On September 2, 2026, USTR made conforming amendments to four exclusions, effective July 1, 2026, to follow changes in HTS statistical reporting numbers.[13]

When USTR last asked for comments, it said it would weigh whether a product is available outside China and whether extending the exclusion would help shift sourcing away from China.[12] As of September 23, 2026 we found no Federal Register notice extending the exclusions past November 9, 2026, so treat that date as the end date unless USTR acts.

  • Separately, USTR opened a process in October 2024 for requests to exclude certain machinery used in domestic manufacturing.[14] Check the current status of any machinery exclusion with your licensed customs broker; we have not verified it for this guide.

The four-year reviews

A Section 301 action ends after four years unless the domestic industry that benefits from it asks for it to continue.[1] The first four-year review ended with the September 18, 2024 notice, which raised rates on 14 product groups.[9] A December 16, 2024 notice added polysilicon, wafers and tungsten from January 1, 2025.[10]

USTR opened the second four-year review on May 6, 2026. Requests to continue the List 1 action could be filed from May 7 to July 5, 2026, and for the List 2 action from June 24 to August 22, 2026.[1] If any request was received, USTR moves to a second phase with public comment. As of September 23, 2026 we found no second-phase notice in the Federal Register, so the outcome is unsettled. Lists 3 and 4A are modifications of those two actions and are reviewed with them.[1]

Other Section 301 actions that reach Chinese goods

These are separate investigations with their own headings. They matter for landed cost because some stack with the technology-transfer lists.

  • Forced-labor action. Since July 24, 2026, products of China pay an additional 12.5% under 9903.05.31, and products of Hong Kong 12.5% under 9903.05.43.[15][2] Goods loaded and in transit before that date and entered before July 28, 2026 were exempt. Goods covered by Section 232 are excluded.[15]
  • Semiconductors. USTR found China's semiconductor practices actionable and imposed a tariff at 0% from December 23, 2025, rising on June 23, 2027 to a rate to be announced at least 30 days before.[16]
  • Maritime, logistics and shipbuilding. The fees and duties in this action are suspended from November 10, 2025 through November 9, 2026.[17] The HTS already carries 100% lines for Chinese intermodal chassis and ship-to-shore cranes for entries from November 10, 2026 (9903.91.12, 9903.91.14).[2]
  • Open investigations. USTR opened an investigation into China's Phase One commitments on October 24, 2025, and investigations into structural excess capacity in China and 15 other economies on March 11, 2026.[18][19] As of September 23, 2026 we found no action notice in either.

Section 301 beyond China

The forced-labor action covers about 60 economies. India, Bangladesh, Cambodia, Indonesia, Malaysia, Mexico, Canada and the UK are in the 10% group, Vietnam is at 12.5%, and the EU and Taiwan pay a rate net of the MFN duty.[15][2] Brazil also pays 25% under 9903.05.01 since July 22, 2026, with a long exemption list.[20][2] For India see our India tariff guide.

How Section 301 stacks with other duties

On a Chinese-origin entry the duties add up line by line. The combination depends on the product.

  • Column 1 duty. Each Section 301 heading reads "the duty provided in the applicable subheading" plus its rate, so the normal duty is always paid too.[2]
  • Forced-labor duty on top of the lists. Goods under 9903.05.20 to 9903.05.84 also pay any other additional duty in the same subchapter, except as the note provides. That subchapter includes the technology-transfer lists.[15]
  • Section 232. The technology-transfer headings except only USTR exclusions, not Section 232 goods. CBP's reporting order puts the Section 301 Chapter 99 number first, then Section 232.[2][21] The forced-labor duty does not apply to Section 232 goods (9903.05.90).[2] See our Section 232 guide.
  • IEEPA. The IEEPA duties on China stopped being collected on February 24, 2026. Section 301 was not affected.[22] See tariff refunds for IEEPA amounts already paid.
  • Low-value shipments. Duty-free de minimis treatment is suspended, so Section 301 applies to small shipments too. See our de minimis guide.[23]

How to check whether your product is covered

List coverage follows the HTS subheading and country of origin. These steps get you to the right line. A licensed customs broker confirms it for the entry.

  1. Classify the product to 10 digits with the HTS code finder.
  2. Enter the line, China as origin and your entry date in the tariff simulator. It shows each Section 301 heading in force on that date alongside Column 1, MPF and HMF.
  3. Compare with ready-made pages such as import duty by HTS code.
  4. If the product might match an exclusion, compare its specification with the exclusion text in the December 1, 2025 notice, not only the HTS line.[11]
  5. Have your licensed customs broker confirm the Chapter 99 lines and their reporting order before filing.

Frequently asked questions

What are the Section 301 tariff rates on China in 2026?

As of September 23, 2026: 25% on Lists 1, 2 and 3, 7.5% on List 4A, and 25%, 50% or 100% on the product groups raised in the four-year review.[2][9] Since July 24, 2026 a separate 12.5% forced-labor duty also applies to most Chinese goods.[15]

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

By its HTS subheading. Each list is an annex of subheadings, and the entry reports the list's Chapter 99 heading next to the 10-digit line.[2] The tariff simulator returns the heading for a code and entry date.

Do Section 301 tariffs apply to goods made in China but shipped from another country?

CBP applies the China Section 301 duties by country of origin, not country of export.[3] Where goods are processed in a third country, origin is a legal question for your licensed customs broker.

When do the Section 301 exclusions expire?

The 178 exclusions now in force run through 11:59 p.m. Eastern time on November 9, 2026.[11] We found no further extension as of September 23, 2026.

Did the Supreme Court IEEPA ruling end the Section 301 tariffs?

No. The IEEPA duties ended on February 24, 2026. The order ending them covered IEEPA duties only, so Section 301 duties are still collected.[22]

Is the four-year review going to lower Section 301 rates?

Unknown. USTR opened the second review on May 6, 2026. The windows for continuation requests closed on July 5 and August 22, 2026.[1] As of September 23, 2026 no later-phase notice had been published.

Do Section 301 and Section 232 both apply to the same product?

For the technology-transfer lists they can, and CBP's reporting order puts the Section 301 number first.[21] The forced-labor Section 301 duty excludes Section 232 goods.[2]

Can Airlift file my Section 301 exclusion claim?

Airlift USA is an NVOCC and freight forwarder, not a licensed customs broker. Exclusions are claimed on the entry by the importer of record or its licensed customs broker. We arrange entries through licensed customs brokers.

Sources

  1. Initiation of Second Four-Year Review Process: China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation (91 FR 24636). Federal Register (Office of the U.S. Trade Representative), May 6, 2026.
  2. Harmonized Tariff Schedule of the United States, 2026 Revision 19, Chapter 99 subchapter III. U.S. International Trade Commission, September 15, 2026.
  3. Section 301 Trade Remedies Frequently Asked Questions. U.S. Customs and Border Protection, April 14, 2025.
  4. Notice of Modification of Section 301 Action (List 3) (83 FR 47974). Federal Register (Office of the U.S. Trade Representative), September 21, 2018.
  5. Notice of Modification of Section 301 Action: List 3 increase to 25 percent (84 FR 20459). Federal Register (Office of the U.S. Trade Representative), May 9, 2019.
  6. Notice of Modification of Section 301 Action: List 4 rate of 15 percent (84 FR 45821). Federal Register (Office of the U.S. Trade Representative), August 30, 2019.
  7. Notice of Modification of Section 301 Action: suspension of List 4B (84 FR 69447). Federal Register (Office of the U.S. Trade Representative), December 18, 2019.
  8. Notice of Modification of Section 301 Action: List 4A reduced to 7.5 percent (85 FR 3741). Federal Register (Office of the U.S. Trade Representative), January 22, 2020.
  9. Notice of Modification (four-year review): China's Acts, Policies and Practices Related to Technology Transfer, Intellectual Property and Innovation (89 FR 76581). Federal Register (Office of the U.S. Trade Representative), September 18, 2024.
  10. Notice of Modification: tungsten, wafers and polysilicon (89 FR 101682). Federal Register (Office of the U.S. Trade Representative), December 16, 2024.
  11. Notice of Product Exclusion Extensions: China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation (90 FR 55232). Federal Register (Office of the U.S. Trade Representative), December 1, 2025.
  12. Request for Comments on Whether Particular Exclusions Warrant Further Extension (90 FR 44749). Federal Register (Office of the U.S. Trade Representative), September 16, 2025.
  13. Notice of Conforming Amendments to Product Exclusions: China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation (91 FR 56538). Federal Register (Office of the U.S. Trade Representative), September 2, 2026.
  14. Procedures for Requests To Exclude Certain Machinery Used in Domestic Manufacturing From Section 301 Actions (89 FR 83755). Federal Register (Office of the U.S. Trade Representative), October 17, 2024.
  15. Notice of Actions in Section 301 Investigations of Various Economies Related to Forced Labor Import Prohibitions (91 FR 47318). Federal Register (Office of the U.S. Trade Representative), July 28, 2026.
  16. Notice of Action: China's Acts, Policies, and Practices Related to Targeting of the Semiconductor Industry for Dominance (90 FR 60848). Federal Register (Office of the U.S. Trade Representative), December 29, 2025.
  17. Notice of Modification of Section 301 Action: China's Targeting of the Maritime, Logistics, and Shipbuilding Sectors for Dominance (90 FR 50947). Federal Register (Office of the U.S. Trade Representative), November 13, 2025.
  18. Initiation of Section 301 Investigation: China's Implementation of Commitments Under the Phase One Agreement (90 FR 48733). Federal Register (Office of the U.S. Trade Representative), October 28, 2025.
  19. Initiation of Section 301 Investigations: Structural Excess Capacity and Production in Manufacturing Sectors (91 FR 12886). Federal Register (Office of the U.S. Trade Representative), March 17, 2026.
  20. Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services and Other Matters (91 FR 45516). Federal Register (Office of the U.S. Trade Representative), July 20, 2026.
  21. Entry Summary Order of Reporting for Multiple HTS Classifications in ACE. U.S. Customs and Border Protection, August 27, 2026.
  22. Executive Order 14389: Ending Certain Tariff Actions (91 FR 9437). Federal Register, February 25, 2026.
  23. Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network (91 FR 37789). Federal Register (U.S. Customs and Border Protection), June 24, 2026.

General information, not legal advice. Tariff measures change often, and how one applies to your goods depends on the HTS classification, the country of origin, the value and the entry date. Confirm the treatment of your entries with a licensed customs broker before you act. Airlift USA is an NVOCC and freight forwarder, not a licensed customs broker; we arrange customs entries and refund filings through licensed customs brokers.

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