Section 301 Tariffs: Current Rates, Exclusions, and Lookup

Section 301 tariff tariffs cover roughly 75% of all Chinese imports entering the United States, affecting over $370 billion in goods at rates between 7.5% and 100% (USTR, 2025). If you're importing anything from China right now, your landed cost calculation probably hinges on which of the four tariff lists your tariff lookup by HTS Code falls under. Get that wrong, and you're looking at either overpaying duties for months or, worse, underpaying them and catching a CBP audit. For broader import compliance expectations from CBP, including Focused Assessment triggers, see our guide.

Key Takeaways:

• Section 301 tariffs on Chinese goods range from 7.5% to 100%, applied on top of standard MFN duty rates, covering approximately 10,000 HTS lines across four lists (USTR, 2025) — importers benchmarking Asia lanes also model Taiwan tariffs on US goods
• USTR extended 178 product exclusions and China tariff exemptions through November 10, 2026, following the U.S.-China trade agreement reached in October 2025 (USTR.gov, November 2025)
• Semiconductors under HTS headings 8541 and 8542 jumped from 25% to 50% on January 1, 2025, while electric vehicles from China face a 100% Section 301 rate (Federal Register, 2025)
• Ceratizit USA paid $54.4 million in December 2025 to settle False Claims Act allegations for misrepresenting Chinese-origin tungsten carbide products as Taiwanese to dodge Section 301 duties (DOJ, December 2025)
• The USTR's free online lookup tool at USTR.gov lets importers check any 8-digit HTS code against all four Section 301 lists in seconds

Section 301 tariff origins and current application

Section 301 tariffs are additional import duties the U.S. government imposed on Chinese-origin goods under Section 301 of the Trade Act of 1974, following a USTR investigation into China's intellectual property theft and forced technology transfer practices. These tariffs layer on top of whatever normal Most Favored Nation (MFN) duty rate your product already carries on Chinese-origin goods, while Japanese-origin imports follow standard Japan tariff rates without this Section 301 stack.

The tariffs went live in four waves over roughly 14 months, covering Lists 1 through 4A at rates from 7.5% to 25%. List 4B ($160 billion at a proposed 15%) was suspended indefinitely under the Phase One deal and never took effect.

Here's what trips up a lot of compliance teams. These Section 301 duties stack with other tariffs. After the February 2026 Supreme Court ruling that struck down IEEPA tariffs, the duty structure on Chinese goods currently layers: MFN rate + Section 301 (7.5%–100%) + Section 232 (if applicable for steel/aluminum) + the new 10% Section 122 global tariff. On certain steel products, your total burden can exceed 50% before anti-dumping or countervailing duties. That math changes your sourcing calculus fast.

A common mistake we see: companies assuming Section 301 tariffs were temporary or would be rolled back after Biden took office. They weren't. The Biden administration kept every single tariff in place. USTR completed a four-year statutory review that actually raised rates on strategic sectors. The September 2025 Federal Circuit decision upheld the legality of Lists 3 and 4A tariffs, shutting down the major legal challenge. These duties aren't going anywhere. For a detailed breakdown of the post-IEEPA duty stack and SMB compliance actions, see our China tariffs 2026 guide.

Current section 301 tariff rates by list

The Section 301 tariff list breaks into four active groups, each with different rates and product coverage. Here's the operational breakdown that matters for your duty calculations.

List 1: 818 HTS lines, 25% rate, unchanged since implementation. Industrial machinery, robotics, electronics components.

List 2: 279 HTS lines, 25% rate, unchanged. Semiconductors, plastics, chemicals, railway equipment.

List 3: 5,733 HTS lines, currently 7.5%. Consumer goods, furniture, lighting, textiles. Originally started at 10%, climbed to 25%, then got cut to 7.5% during Phase One negotiations. Most importers dealing with Section 301 tariffs land somewhere in List 3.

List 4A: 3,243 HTS lines at 7.5%. Consumer staples, apparel, footwear.

On top of this baseline, USTR's four-year review added targeted increases on strategic products. Electric vehicles from China now carry a 100% Section 301 rate. Lithium-ion EV batteries plus battery parts went to 25%. Solar cells jumped to 50%. Starting January 1, 2025, semiconductors in HTS headings 8541 and 8542 moved from 25% to 50%. Certain tungsten products picked up a new 25% tariff where none existed before. Polysilicon plus solar wafers also hit 50%.

The gap between 7.5% and 100% across product categories creates a classification incentive problem. A minor difference in product specification can shift your HTS code from a 7.5% line to a 25% or 50% line. Not something you want to discover during a post-entry audit.

How section 301 tariff exclusions work

USTR has run an exclusion process for years, letting importers request product-specific exemptions from Section 301 duties. The approval rate tells you everything about how hard this process actually gets: USTR approved roughly 35% of initial exclusion requests for Lists 1 and 2, but only 5% to 7% for Lists 3 and 4 (CRS, 2025).

Over the life of the program, USTR granted over 1,100 product-specific exclusions across all lists. Most expired years ago. A subset of 253 were reinstated and repeatedly extended. For more context, see our guide on China Tariffs 2026: Current Rates and SMB Compliance. As of March 2026, 178 Section 301 tariff exclusions remain active, extended through November 10, 2026, following the U.S.-China trade agreement announced in October 2025 (USTR.gov).

The exclusions cover specific product descriptions, not entire HTS codes. This matters. An exclusion for "electric motors, single-phase, less than 1 HP" does not cover "electric motors, three-phase, less than 1 HP." The product description matching has to be exact. CBP's Automated Commercial Environment (ACE) system handles this at entry, but it only works if your HTS classification and product description align with the exclusion language.

To claim an active exclusion, importers use HTSUS codes 9903.88.69 or 9903.88.70 at entry. No additional paperwork beyond proper classification. But here's where teams get into trouble: they assume an exclusion applies based on the HTS heading alone, without reading the full product description in the Federal Register notice. One word difference in specification and you're filing an incorrect claim. That's how Ceratizit ended up paying $54.4 million.

For new exclusion requests, USTR opened a process for certain machinery under Chapters 84 and 85 of the HTSUS. Fourteen exclusions for solar manufacturing equipment were also granted and extended through May 2025 If your product didn't make the cut and you need relief, the realistic options are sourcing from a non-China origin or reclassifying under a different (legitimate) HTS code with your customs broker.

How to do a section 301 tariff lookup

Running a Section 301 tariff lookup takes about 30 seconds if you know your product's HTS code. The USTR maintains a free search tool at USTR.gov/issue-areas/enforcement/section-301-investigations. Type in the first 8 digits of your HTS code, hit search, then the tool returns whether your product falls on any of the four lists plus the applicable duty rate.

If you don't know your HTS code, that's a different problem entirely. Your supplier or customs broker should have it. The U.S. International Trade Commission publishes the full Harmonized Tariff Schedule at HTS.USITC.gov, where you can search by product description. Getting the classification wrong at the 8-digit or 10-digit level can mean the difference between 7.5% and 50% in additional duties.

For a belt-and-suspenders approach, cross-reference the USTR tool with the ITC's HTS search. Look for Chapter 99 subheadings in the "Special" duty column. Section 301 tariffs live under HTS Chapter 99 entries (9903.88.xx series) Any active exclusions show up as endnotes on the article description within Chapter 99.

One thing the USTR tool doesn't show you: whether your specific product matches an active exclusion by product description. For that, you need to pull the relevant Federal Register notice and compare your product specs against the exclusion language line by line. A licensed customs broker with access to exclusion databases can give you a binding determination. Worth the fee if you're importing regularly.

The China 301 tariffs layer with other trade remedies, so a single HTS lookup isn't the full picture. Check for Section 232 applicability on steel, aluminum, autos. Check anti-dumping orders. Check the Section 122 global tariff.

Section 301 enforcement: What happens when you get it wrong

DOJ's Trade Fraud Task Force, established in August 2025, has made tariff evasion an enforcement priority. Two December 2025 cases illustrate what's at stake for importers who mishandle Section 301 compliance.

Ceratizit USA, a North Carolina tungsten carbide distributor, paid $54.4 million to settle False Claims Act allegations. The company allegedly knew its products were manufactured in China, transshipped through Taiwan, then imported with Taiwanese country-of-origin declarations to avoid Section 301 tariffs (DOJ, December 18, 2025). A whistleblower filed the original complaint years earlier. The qui tam relator stood to receive $9.75 million.

Same day, DOJ announced that MGI International agreed to pay $6.8 million for subsidiaries that declared Chinese-origin goods as coming from Taiwan, Saudi Arabia, or the United States. MGI's former COO was charged with conspiracy to smuggle goods into the United States and agreed to plead guilty.

The pattern here isn't subtle. Transshipment through third countries to dodge Section 301 duties is the number-one enforcement target. CBP has data analytics capability to flag import patterns suggesting transshipment. If your supplier suddenly "relocated" manufacturing from China to Vietnam right when tariffs hit, yet the product specs plus pricing stayed the same, that's exactly what CBP's algorithms catch.

Even good-faith HTS misclassification on a Section 301 tariff list product can trigger a CBP audit that ties up your entries for months. The practical takeaway: invest in getting your classifications independently verified. A $2,000 customs broker review is cheap insurance against a seven-figure False Claims Act settlement.

FAQ

How do I check if my product is on the section 301 list?

Go to the USTR search tool at USTR.gov and enter your product's 8-digit HTS code. The tool returns which list (1, 2, 3, or 4A) applies and the current duty rate. Cross-reference with HTS.USITC.gov for Chapter 99 endnotes showing any active exclusions.

Do section 301 tariffs apply on top of regular duties?

Yes. Section 301 tariffs are additional duties on top of the normal MFN rate. A product with a 5% MFN rate on china Section 301 tariffs List 3 pays 5% + 7.5% = 12.5% before any other trade remedies. Section 232 duties and the Section 122 global tariff also stack separately.

What happens to section 301 tariffs after the Supreme Court IEEPA ruling?

The February 2026 Supreme Court decision struck down IEEPA tariffs, but Section 301 tariffs were not challenged and remain fully in effect. These duties have separate legal authority under the Trade Act of 1974 and were upheld by the Federal Circuit in September 2025.

Can I get a refund if I overpaid section 301 duties?

If your product qualifies for an active exclusion and you paid duties that should have been excluded, file a post-summary correction or protest with CBP through your customs broker. The refund window is 180 days from liquidation. Exclusions can be claimed retroactively to their effective date.

Are section 301 list 3 and list 4b rates expected to change?

List 3 products remain at 7.5% with no announced changes. Section 301 list 4B was never implemented and stays suspended indefinitely. USTR has initiated new Section 301 investigations into Brazil and China's Phase One compliance as of October 2025, but existing list rates have bipartisan support.

Platforms like Lenzo trade compliance platform, Descartes, and SAP GTS offer consolidated screening and classification for SMB exporters.

Roughly $370 billion in Chinese imports still flow through the Section 301 tariff framework every year, with enforcement actions in 2025 showing the government isn't losing interest in collecting what's owed. The 178 active exclusions provide relief for specific products, but the burden falls on importers to verify classification, match product descriptions exactly, then maintain documentation proving country of origin. For companies running more than a handful of Chinese-origin entries per month, automated tariff classification plus screening tools from Modern compliance platforms cut the manual lookup time and reduce the odds of a misclassification that triggers an audit. Worth running the numbers on what a single CBP penalty action would cost versus what compliance automation costs per month.