Section 301 China Tariffs: What US Importers Actually Pay in 2026

Not a policy explainer. A practical guide to the extra duties on your CBP entry summary — where they come from, how much they add, and what you can (and can't) do about them.

Section 301 in Plain English

Section 301 of the Trade Act of 1974 gives the US Trade Representative the authority to investigate and respond to unfair trade practices by foreign governments. In 2017, USTR opened an investigation into China's policies around technology transfer, intellectual property, and innovation. The finding: China was conducting large-scale IP theft and forced technology transfer. The response: tariffs.

This isn't normal trade policy. Regular tariffs — called Most-Favored-Nation or MFN rates — are the baseline duties the US applies to all WTO members. They're set through negotiation and apply broadly. Section 301 tariffs are additional duties layered on top of MFN rates. They target China specifically. A sweater that carries a 16% MFN rate gets an extra 7.5% or 25% stacked on top, depending on which list it's on. Customs adds them together on the entry summary, line by line.

The key thing to understand: Section 301 duties are separate from anti-dumping duties, separate from countervailing duties, and separate from any quota-based restrictions. They stack. A single shipment from China can carry MFN duty + Section 301 duty + anti-dumping duty + harbor maintenance fees + merchandise processing fees. Knowing which layers apply to your product is the difference between a workable margin and a shipment that costs more to clear than it's worth.

The Four Lists — And Why They Matter

USTR didn't tariff everything at once. They rolled out four tranches between July 2018 and September 2019. Each list covers different product categories, carries a different additional rate, and has its own exclusion history. If you're importing from China, you need to know which list your product falls on — because the rate difference between List 1 (25%) and List 3 (7.5%) is 17.5 percentage points.

List 1 — $34 Billion — 25%

Effective July 6, 2018. Covers 818 HTS subheadings. This list went after industrial goods: machinery, mechanical appliances, boilers, medical devices, optical instruments, and aerospace parts. The logic was to hit China's "Made in China 2025" industrial sectors without touching consumer goods. If you import electric motors, valves, bearings, pumps, machine tools, or industrial robots from China, you're paying 25% Section 301 on top of whatever the MFN rate is — often 0-4.5%, so the Section 301 component is the dominant cost. This rate has never been reduced.

List 2 — $16 Billion — 25%

Effective August 23, 2018. 279 subheadings. This picked up what List 1 missed: plastics, chemicals, iron and steel products, aluminum, and more intermediate industrial inputs. Plastic pellets, chemical intermediates, steel pipe, aluminum plate — all carrying 25% extra. For a plastics importer bringing in polyethylene resin at 6.5% MFN, the Section 301 layer means the actual duty is 31.5%. This rate has also never been reduced.

List 3 — $200 Billion — Originally 10%, Then 25%, Now 7.5%

This is the big one. Effective September 24, 2018, at 10%. USTR raised it to 25% in May 2019 after trade talks stalled. Then in January 2020, as part of the US-China Phase One trade deal, it was reduced to 7.5%. List 3 covers roughly 5,700 tariff lines — a sprawling range of consumer and industrial goods: furniture, luggage, apparel accessories, lighting, auto parts, tires, chemicals not on List 2, paper products, ceramics, tools, and a large chunk of consumer electronics and accessories. If you're importing from China and don't know what list you're on, you're probably on List 3. At 7.5%, it's not nothing — but it's a lot less painful than the 25% that Lists 1 and 2 carry.

List 4A — $120 Billion — 7.5%

Effective September 1, 2019, at 15%. Reduced to 7.5% in February 2020 under the Phase One deal. List 4A finally went after the consumer goods that earlier lists had spared: apparel, footwear, toys, smartphones, laptops, video game consoles, and a broad range of seasonal consumer products. This is why your China-sourced sneakers carry extra duty even though the MFN rate on footwear is already high (averaging 8-12% before the Section 301 layer).

List 4B — Never Implemented

USTR proposed List 4B covering roughly $160 billion in additional goods — mostly consumer electronics, phones, and other items that had been left off earlier lists for political sensitivity. The Phase One deal suspended List 4B indefinitely. It has never gone into effect and, as of mid-2026, shows no sign of being revived in its original form.

2026 Rates by Product Category — What You'll See on Your Entry Summary

Below is what you'll actually pay at the port. MFN rates vary by specific HTS code — the numbers here are category averages based on the most common 8-digit codes. The Section 301 column is the additional duty that CBP layers on top.

  • Apparel & textiles (Chapters 61-63): MFN 12-32%, Section 301 7.5% (List 4A). A cotton T-shirt (6109.10) runs 16.5% MFN + 7.5% = 24% total. Knit sweaters can hit 32% MFN + 7.5% = 39.5%. These are among the highest effective rates in US customs — and that's before any anti-dumping or countervailing orders, which do exist for certain Chinese textile categories. See our China to US Apparel calculator for the full breakdown.
  • Footwear (Chapter 64): MFN 6-37.5%, Section 301 7.5% (List 4A). Rubber-soled athletic shoes run ~20% MFN + 7.5% = 27.5%. Leather dress shoes: ~8.5% + 7.5% = 16%. Kids' footwear with textile uppers can spike above 40% combined. Footwear rates are wildly code-dependent — one digit wrong in the HTS and your rate can shift by 15 points.
  • Consumer electronics (Chapters 84-85): MFN 0-3.5%, Section 301 7.5% (List 3 or 4A, depending on the item). Phones and laptops (8517.12, 8471.30) are 0% MFN + 7.5% = 7.5%. Routers and networking gear: 0% + 7.5% = 7.5%. PCBs and bare boards: ~3% + 25% (List 1) = 28% — a huge trap for the unwary. See our China to US Electronics calculator for code-specific rates.
  • Furniture (Chapter 94): MFN 0-8%, Section 301 7.5% (List 3). Wood bedroom furniture from China also faces anti-dumping duties of up to 216% — the Section 301 portion is negligible compared to the AD order. Office furniture, shelving, and seating are typically 0% MFN + 7.5% = 7.5%. Check our China to US Furniture calculator for the nuances.
  • Industrial machinery (Chapters 84-85, mechanical): MFN 0-4.5%, Section 301 25% (List 1). Pumps, compressors, engines, gearboxes, conveyor systems, and machine tools — the 25% List 1 rate applies to virtually all of them. A $50,000 CNC lathe at 4.2% MFN + 25% pays $14,600 in total duty. The Section 301 portion alone is $12,500. See our China to US Machinery calculator.
  • Plastics & plastic articles (Chapters 39, 40): MFN 0-6.5%, Section 301 25% (List 2). Raw plastic resins, films, sheets, pipes, and molded components all sit on List 2 at 25%. A container of polyethylene film at 6.5% MFN + 25% = 31.5% total. Our China to US Plastics calculator walks through the rates.
  • Toys & sporting goods (Chapters 95, parts of 61-64): MFN 0-12%, Section 301 7.5% (List 4A). Action figures, dolls, puzzles, board games, and bicycles. Most toys are 0% MFN, so the 7.5% Section 301 is the whole duty. Sporting goods like tennis rackets and golf clubs range higher.
  • Auto parts (Chapter 87, select headings): MFN 0-5.7%, Section 301 7.5% (List 3) for most, 25% (List 1) for certain engines and powertrain components. Brake pads, filters, body panels — 7.5%. Engine blocks and crankshafts — 25%. Know your code.

These are the China-list rates. Two things sit around them. Exclusions change the math for specific codes — more on that below. And since 24 July 2026 a separate Section 301 action targeting forced labour adds a further 12.5% to Chinese-origin goods, so the combined rate on a Chinese entry is MFN + list rate + 12.5%. That forced-labour layer stacks with the lists above and replaced the 10% Section 122 surcharge that expired the same day. If you have not applied for an exclusion, that is the number CBP will use.

The Math: How Section 301 Stacks on Regular Duties

CBP doesn't average or blend the rates. They calculate MFN duty first, then calculate Section 301 duty on the same dutiable value, then add them together. The formula:

  1. Dutiable Value = the transaction value of the goods in USD — the price you paid, with international freight and insurance excluded when your invoice states them separately
  2. MFN Duty = Dutiable Value × MFN Rate
  3. Section 301 Duty = Dutiable Value × Section 301 Rate
  4. MPF (Merchandise Processing Fee) = 0.3464% of dutiable value, min $34.58, max $670.86 (for formal entries)
  5. HMF (Harbor Maintenance Fee) = 0.125% of dutiable value (ocean freight only)
  6. Total Duties & Fees = MFN + Section 301 + MPF + HMF

These are all calculated on the same base. A $10,000 shipment of plastic components from China (transaction value $10,000, List 2, MFN 6.5%, Section 301 25%) breaks down like this:

  • MFN duty: $10,000 × 6.5% = $650
  • Section 301 duty: $10,000 × 25% = $2,500
  • MPF: $10,000 × 0.3464% = $34.64
  • HMF (ocean): $10,000 × 0.125% = $12.50
  • Total: $3,197.14

Without Section 301, the total would be roughly $697. With it: $3,197. The Section 301 portion alone accounts for 78% of the total government charges on this shipment. That's the scale we're talking about.

Now take a List 3 item — say, a $10,000 shipment of ceramic tableware (MFN 3.5%, Section 301 7.5%):

  • MFN: $10,000 × 3.5% = $350
  • Section 301: $10,000 × 7.5% = $750
  • MPF + HMF: ~$47
  • Total: $1,147

Same shipment value, half the Section 301 rate, and the total duty bill drops by nearly two-thirds. That's why knowing your list assignment matters — a lot.

Section 301 + De Minimis: The $800 Lane Was Suspended

Under Section 321 of the Tariff Act, shipments valued at $800 or less per person per day used to enter the US free of all duty — MFN and Section 301 alike. That exemption was suspended with effect from 29 August 2025, and the suspension covers every country of origin, not just China. Duty is now payable from the first dollar. A $600 shipment from China pays MFN duty, its Section 301 list rate (7.5% or 25%), and the 12.5% Section 301 forced-labour layer that took effect on 24 July 2026.

The enforcement story that used to sit on top of the exemption is now aimed at the split-shipment pattern itself.

Before the suspension, CBP had been steadily tightening enforcement on de minimis entries, especially Type 86 (the electronic manifest entry built for Section 321 shipments). The concern — loudly voiced by US domestic manufacturers and a bipartisan group in Congress — was that Chinese e-commerce platforms were breaking bulk shipments into sub-$800 parcels to dodge Section 301 duties. The answer CBP gave was longer manifest holds, more intensive sampling, and closer scrutiny of "split shipment" patterns where multiple parcels from the same consignor arrive at the same port on the same manifest. The suspension then removed the exemption those patterns were built around.

What this means for importers: there is no low-value lane left to bank on at all. If you're still bringing in 200 individual parcels a day at $750 each from the same Chinese supplier, nothing about that pattern flies under the radar now — every parcel carries duty from the first dollar, and CBP can still collapse the pattern into one commercial consignment, assess the full MFN + Section 301 duty retroactively, and levy penalties. CBP has a three-year lookback window for duty assessments and a five-year window for fraud cases.

The legislation that used to be the headline — the De Minimis Reciprocity Act and the country-by-country suspension proposals — was overtaken by executive action. A reciprocity bill would have removed eligibility for countries that do not offer equivalent treatment to US exports, with China the primary target. The suspension that actually took effect in August 2025 went further: it ended the exemption for every origin. A plan built on a $200 floor or a China-only suspension is now the wrong shape — the floor is zero and the scope is global.

For how the suspension was written up, what duty applies per shipment now, and which thresholds still stand, see our dedicated analysis: Section 321 De Minimis Suspension: What You Pay Now

For a broader comparison of de minimis thresholds globally, our De Minimis Value Guide covers the key numbers by country.

Section 301 Exclusions: How They Work — And Why Most Importers Don't Get Them

USTR runs an exclusion process that lets importers request temporary relief from Section 301 duties on specific HTS codes. If granted, the exclusion is retroactive to the date USTR published the exclusion request and typically runs for one to two years. Refunds are issued for duties paid during the exclusion period.

Sounds great. The catch: the process is genuinely hard to navigate, and the approval rate is low for broad consumer categories.

What an Exclusion Actually Does

A granted exclusion removes the Section 301 additional duty for a specific HTS subheading. It does not remove the MFN duty, and it does not remove anti-dumping or countervailing duties if those apply. The exclusion is product-specific and HTS-code-specific — it covers a particular subheading, not a company or an industry. Once granted, any importer can use it. You don't need to be the one who applied.

If you paid Section 301 duties on entries that are later covered by a retroactive exclusion, you can file for a refund through CBP. The process is called a "Post-Summary Correction" for entries within the 314-day protest window, or a formal protest for older entries. You'll need your entry numbers, the exact HTS code, and proof that the goods match the exclusion's product description. A customs broker can file this for you — most charge $50-200 per entry for the paperwork.

The Application Process

USTR opens exclusion request windows periodically — typically every 6-12 months, though the timing is inconsistent. When a window opens, you submit through the USTR portal (comments.ustr.gov) with:

  • The exact 10-digit HTS code you're requesting exclusion for
  • A product description specific enough to distinguish your goods from others under the same code
  • Evidence that the product is not available from non-Chinese sources — or that sourcing from outside China would cause severe economic harm to your business
  • Data on why the tariff is harming your business or US consumers

The "not available from non-Chinese sources" criterion is the one that kills most applications. If a product is available from Vietnam, India, Mexico, or any other non-China source — even at a higher price — USTR tends to deny the exclusion. The policy logic is that the tariff is working as intended: it's pushing you to diversify your supply chain. You need to demonstrate that moving supply is genuinely impossible, not just inconvenient or expensive.

For small and mid-size importers: honestly, the exclusion process usually isn't worth the legal fees unless you're doing volume in a narrow HTS code. A successful exclusion application typically costs $5,000-15,000 in legal work. If your annual Section 301 duty bill on that code is $50,000+, that's a good return. If it's $5,000, you're breaking even at best. The math is cold but straightforward.

Current Exclusion Windows (June 2026)

As of mid-2026, USTR is running an exclusion review cycle for Chinese textiles (Chapters 61, 62, 63) with a public comment period open through July 15, 2026. This covers apparel, clothing accessories, and made-up textile articles. If your products fall in these chapters, comments submitted during this window will determine whether exclusions are extended, modified, or terminated. The USTR portal has the full list of codes under review.

Separately, USTR maintains a list of "COVID-related" exclusions that were extended multiple times — mostly for medical supplies, PPE, and related inputs. Most of these have now expired or been narrowed. Check the current USTR Federal Register notice for the latest status before relying on an exclusion you used in 2022.

Anti-Dumping and Countervailing Duties: The Other Layer

Section 301 isn't the only extra tariff on Chinese goods. The Commerce Department imposes anti-dumping (AD) and countervailing (CVD) duties on products found to be sold below fair market value or benefiting from Chinese government subsidies. These are company-specific and can be enormous — 50%, 100%, 200%+ in some cases.

Products from China currently subject to AD/CVD orders include: wood bedroom furniture (up to 216%), ceramic tile (up to 356%), steel pipe and tube, aluminum extrusions, solar panels, tires, mattresses, quartz countertops, and dozens more. A full list is maintained in the Commerce Department's ACE database. If your product appears on that list, the AD/CVD rate will almost certainly dwarf whatever Section 301 adds.

The interaction is important: Section 301 duty is calculated on the dutiable value. AD/CVD duty is calculated separately and added to the entry summary as its own line. They don't compound — they just pile on, one after another. A wood bedroom set from China could carry 0% MFN + 7.5% Section 301 + 216% AD = 223.5% in total duties. At that point, the Section 301 portion is a rounding error.

What Changed in 2025-2026

A quick timeline of the most relevant recent developments:

  • January 2025: New administration takes office. Tariff policy on China is flagged for review but no immediate rate changes on existing Section 301 lists.
  • March 2026: USTR opens the textile exclusion review (Chapters 61-63), with public comments due by July 15. This is the same review we noted on our homepage alert bar.
  • April 2026: CBP announces enhanced Type 86 inspection protocols, doubling average clearance times at LAX/LGB for de minimis entries from China. Our China to US Apparel and Electronics pages reflect the current clearance timelines.
  • May 2026: The De Minimis Reciprocity Act passes the House Ways and Means Committee. If enacted, it would restrict Section 321 eligibility for goods from countries that don't offer reciprocal de minimis treatment — China being the primary target. The bill has bipartisan support but faces an uncertain Senate calendar.

The broader direction of travel is clear: Section 301 tariffs are not going away. The debate is about rate levels, exclusion availability, and enforcement, not about whether the tariffs should exist at all. Both parties have converged on a harder line toward Chinese imports than prevailed in 2016. For importers, that means the rates described on this page are a planning baseline, not a temporary surcharge to wait out.

Practical Steps for Importers

If you're importing from China and Section 301 applies to your products, here's what to actually do:

  1. Confirm your HTS code and list assignment. Not "I think it's 9403.20" — actually look it up in the HTS, check the Section 301 Chapter 99 number that applies, and verify with CBP's ruling database or a licensed broker. One wrong digit can cost real money.
  2. Run the total duty math before you quote prices. Use our HS Code Duty Estimator for a first pass, then plug your numbers into the country-specific calculator for your trade route. MFN + Section 301 + fees = your real cost. Factor it all in.
  3. Check whether an exclusion exists for your code. USTR publishes granted exclusions on its website. Even if you didn't apply, you can use an existing exclusion if it covers your HTS code and product description. Talk to your broker about flagging eligible entries.
  4. Don't build a model on splitting shipments. Breaking commercial shipments into parcels to stay under a value line and avoid Section 301 is customs fraud — and since the $800 exemption was suspended on 29 August 2025, there is no longer a lane to hide in. CBP is actively looking for the pattern. The penalties are not worth it.
  5. Consider whether supply chain diversification is cheaper than the tariff. For List 1 and 2 goods at 25% additional duty, sourcing from Vietnam, Mexico, India, or other non-China origins may be cost-competitive even with higher unit prices. Run the total landed cost comparison — not just the per-unit price from the supplier.

Frequently Asked Questions

What is the Section 301 tariff rate for Chinese goods in 2026?

It depends on which list your product falls on. List 1 and List 2 goods carry 25% additional duty. List 3 and List 4A goods carry 7.5%. These rates are on top of the normal MFN duty rate. The combined rate (MFN + Section 301) is what you'll see on your CBP entry summary. Our product-specific calculators on the homepage break this down by trade route and category.

Do Section 301 tariffs apply to shipments that used to fall under $800?

No. Section 321 used to exempt shipments valued at $800 or less from all duties, including Section 301 — but that exemption was suspended with effect from 29 August 2025 for every country of origin. A low-value shipment from China now carries MFN duty, its Section 301 list rate, and the 12.5% forced-labour layer that took effect on 24 July 2026. The only thing still outside the suspension is bona fide gifts and personal accompanied items at $100 or less. See our De Minimis Value Guide for the full picture.

Can I get a refund on Section 301 duties I've already paid?

Yes — if USTR grants an exclusion that covers your HTS code and makes it retroactive. You'll need to file a Post-Summary Correction (within 314 days of entry) or a formal protest (within 180 days of liquidation) through your customs broker. If the exclusion window has passed, you generally cannot claim retroactive relief unless you filed a timely protest preserving your claim.

Are Section 301 tariffs the same as anti-dumping duties?

No — they are entirely separate. Section 301 is imposed by USTR and applies to all imports from China in the covered HTS codes. Anti-dumping duties are imposed by the Commerce Department on specific products from specific companies found to be selling below fair value. AD rates are often much higher than Section 301 rates and require a separate administrative review process to challenge. A single product from China can carry both.

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

Look up your product's 10-digit HTS code in the US Harmonized Tariff Schedule. Chapter 99 of the HTS contains the Section 301 additional duty numbers — they're listed as "9903.88.XX" subheadings. Each 9903.88 subheading corresponds to one of the four lists. Your customs broker can pull the exact Chapter 99 number for your code in seconds. Or use the HS Code Duty Estimator for a directional estimate.

Do Section 301 tariffs apply to Hong Kong-origin goods?

Yes, as of 2020. The executive order removing Hong Kong's separate customs territory status means goods of Hong Kong origin are treated as goods of China for Section 301 purposes. The same additional rates apply. Macau-origin goods remain under a separate determination — check the current USTR guidance if you're sourcing from Macau. Origin for Section 301 purposes follows the substantial transformation test, covered in the country of origin rules guide.

Are Section 301 tariffs going to increase in 2026?

Yes — one already did. The China-list rates described on this page have been stable since the Phase One reductions in early 2020, but a new Section 301 action targeting forced labour took effect on 24 July 2026 and adds 10–12.5 percentage points across 60 economies, with Chinese-origin goods carrying the additive 12.5% version on top of the existing lists. Beyond that, no further China-list rate change has been announced. Any increase would go through the USTR Section 301 review process, which includes public notice and comment periods. We update our calculators within 24 hours of any US tariff rate change — see our Rate Updates page for the full changelog.

The Section 122 chapter is closed. A separate 10% global import surcharge under Section 122 of the Trade Act expired on 24 July 2026, and the Section 301 forced-labour action replaced it the same day across 60 economies. If you source from both China and non-China origins, both duty architectures still matter for your landed cost models — the China-list rates on this page, plus the 10–12.5% forced-labour layer that now applies by origin.

← Back to All Calculators