Section 301 China Tariffs: Lists, Rates and the 2026 Review
Last updated October 9, 2026·By the ExportSonar team
Short answer: Section 301 duties are additional ad valorem tariffs imposed under Section 301 of the Trade Act of 1974 on broad lists of China-origin products, applied on top of each code's normal duty. The measures have now survived their first statutory four-year review (final action May 20, 2024), seen repeated exclusion extensions, entered a second four-year review initiated May 6, 2026, and were continued by notice published October 7, 2026 — so anyone sourcing from China should treat them as a standing cost input, not a temporary surcharge.
If you sell electronics, machinery components, furniture, textiles or thousands of other product categories sourced from China into the United States, part of your landed cost comes from a measure announced years before your purchase order existed. This guide explains the mechanism in plain language, tracks the official timeline through late 2026, and tells you exactly where to verify your own exposure.
The mechanism in one paragraph
Following USTR's investigation of China's acts, policies and practices related to technology transfer, intellectual property and innovation, the United States imposed additional duties in tranches beginning in 2018, organized as product lists keyed to 8-digit HTS reporting numbers. Most covered lines carry additional duties of 7.5% or 25% depending on the list, always stacked on top of the ordinary (Column 1) rate for the code. Origin is what counts, not routing: goods produced in China but shipped via a third country generally remain subject unless genuine substantial transformation occurs there.
Timeline of official actions — verified in the Federal Register
| Date | Action | FR document |
|---|---|---|
| 2024-05-20 | Final action in the statutory 4-year review: modifications of rates on specified lists and new machinery exclusion process | 2024-11193 |
| 2025-06-05 / 09-02 / 12-01 | Successive notices extending particular product exclusions | 2025-10203, 2025-16733, 2025-21671 |
| 2026-05-06 | Initiation of the second four-year review process | 2026-08806 |
| 2026-10-07 | Continuation of actions — duties maintained pending the review's outcome | 2026-20510 |
All documents retrieved 2026-10-09 from federalregister.gov, the official journal of US government proceedings.
What the review means for pricing decisions
Statutory reviews sound academic until they move your margin. The first four-year review's final action raised rates on certain strategic lists while opening a narrowly defined machinery exclusion channel; the second review, opened in May 2026, will decide the framework's longer-term shape, and until it concludes, the October 2026 continuation notice keeps existing measures operating unchanged. For planning purposes that yields three working rules: budget today's rates as tomorrow's floor; track exclusion windows opportunistically since they periodically extend; and re-check coverage whenever a new Federal Register notice lands, because list composition — not just headline percentages — is what determines whether your exact HTS code is touched.
Exclusions: how relief works in practice
Not every covered shipment must pay the additional duties. USTR grants product exclusions that suspend the Section 301 rate for defined HTS reporting numbers during a set window, and — as the timeline above shows — it has repeatedly extended particular exclusions through 2025 rather than letting them lapse. Two practical points follow. First, exclusion eligibility attaches to the statistical reporting number, which is why classification discipline pays twice: the same code that sets your MFN rate also decides whether an exclusion covers you. Second, exclusions are not automatic refunds; importers claim them at entry or, where duty was already paid, through post-entry processes such as protests under 19 U.S.C. §1514 within its statutory time limits. If your product's exclusion status matters to your margin, verify against the current Federal Register annex rather than a blog summary, because list composition changes while headline rates stay frozen in memory.
Quoted for accuracy: USTR's official tariff-actions page states —
"For assistance or questions with Four-Year Review or Exclusions Process, please contact the Section 301 Hotline at (202) 395-5725."
How to check your own exposure in two minutes
- Pin down your classification using our classification method guide — everything downstream depends on the correct 10-digit code.
- Look up the code in the HTS index and open it in the duty calculator: enter origin China and your shipment value to see the ordinary rate plus trade-remedy context in one estimate.
- Confirm valuation inputs with the FOB/CIF explainer — Section 301 percentages multiply off the same transaction value the rest of your duty uses.
- For edge cases, monitor USTR's exclusion dockets or consult your broker about filing for exclusion treatment where eligible.
Frequently asked questions
Are Section 301 duties separate from normal import duty?
Yes. They are additional ad valorem duties layered on top of the ordinary MFN rate for the HTS code, so total duty is the sum of both unless an exclusion applies.
Do Section 301 duties depend on where the goods ship from?
They attach to Chinese origin, not to the shipping route. Goods transshipped through a third country remain China-origin unless they qualify under substantial-transformation principles.
Where can I check whether my product is on a Section 301 list?
USTR publishes the lists and exclusions in Federal Register annexes, and ExportSonar flags trade-remedy context when you look up an HTS code in its calculator.
References
- USTR, China Section 301 Tariff Actions and Exclusion Process — ustr.gov (retrieved 2026-10-09)
- Five Federal Register notices cited in the timeline table above, all retrieved 2026-10-09.