Section 301 Tariffs on China
Section 301 tariffs add 7.5-25% duties on Chinese imports across four product lists covering $370+ billion in goods. Calculate your exposure below.
Tariff Calculator
Free — Powered by USITCSection 301 Tariff Lists
Section 301 of the Trade Act of 1974 authorizes the US Trade Representative to impose tariffs in response to unfair trade practices. The current tariffs target Chinese goods across four lists, each with different rates.
List 1
25%$34 billion in Chinese goods | Effective July 6, 2018
Industrial machinery, electronics, medical devices, auto parts
List 2
25%$16 billion in Chinese goods | Effective August 23, 2018
Semiconductors, chemicals, plastics, railway equipment
List 3
25%$200 billion in Chinese goods | Effective September 24, 2018
Furniture, lighting, textiles, building materials, metals
List 4A
7.5%$120 billion in Chinese goods | Effective February 14, 2020
Consumer electronics, footwear, apparel, toys, sporting goods
How Section 301 Tariffs Stack
Section 301 tariffs are additional duties charged on top of the regular HTS duty rate. For example, a product with a 5% regular duty rate from List 3 would face:
- Regular duty: 5%
- Section 301: 25%
- Total duty rate: 30%
Products may also be subject to Section 232 tariffs (steel 25%, aluminum 10%) and anti-dumping/countervailing duties.
Exclusions and Exemptions
USTR periodically grants product-specific exclusions from Section 301 tariffs. Key points:
- Exclusions are granted at the 10-digit HTS code level
- Each exclusion has a specific expiration date
- Retroactive refunds may be available for excluded products
- The exclusion process requires demonstrating that the product is not available from non-Chinese sources
Strategies for Managing Section 301 Exposure
- Verify your HTS classification - Some products may be classified under codes not covered by Section 301
- Source from alternative countries - Vietnam, India, Mexico, and others may offer lower total duty rates
- Apply for exclusions when products are unavailable from non-Chinese sources
- Use First Sale valuation to reduce the dutiable value when buying through intermediaries
- Consider Foreign Trade Zones for duty deferral and potential savings
Section 301 Alert Service
Get notified on exclusion decisions, rate changes, and new product lists.