Section 301 tariffs are retaliatory customs duties imposed by the United States on imports originating from China. For 2026, these tariffs add ad-valorem surcharges ranging from 7.5% to 25% (and up to 100% on specific green technology sectors like electric vehicles) on top of standard HTSUS customs duty rates.
1. What are Section 301 Tariffs?
First instituted under Section 301 of the Trade Act of 1974, these duties were enacted to counter China's technology transfer and intellectual property policies. The tariffs are organized into List 1, List 2, List 3, and List 4A, covering billions of dollars of consumer and industrial imports. Unlike standard duties, they are paid as an additional percentage of the FOB transaction value.
2. Section 301 Tariff Rates & Tranches in 2026
In 2026, the U.S. Trade Representative (USTR) continues enforcing List 1, 2, and 3 items at a **25% surcharge**, and List 4A items at a **7.5% surcharge**. Furthermore, protective rates on green tech have risen, including **100% tariffs on electric vehicles** and **50% tariffs on solar cells and semiconductors** entering the United States.
3. Exclusion Extensions & HTSUS Code List
While most Chinese imports are subject to these tariffs, specific HTSUS codes qualify for USTR exclusions. When importing, you must check if your exact 10-digit code has an active exclusion. If it does, you can declare the exclusion code (e.g. Chapter 99 subheadings) on your CBP Form 7501 to bypass the surcharges and clear customs at the standard Column 1 rate.
4. Frequently Asked Questions
Are Section 301 tariffs still active in 2026?
Yes. Section 301 tariffs remain fully active and enforced by U.S. CBP on imports from China, with several strategic category rates updated for 2026.
How much is the Section 301 tariff on China imports?
Rates generally range from 7.5% to 25% across four main lists, with premium rates of 50% to 100% applied to specific sectors like semiconductors and electric vehicles.
How do I check if my HTS code has a Section 301 exclusion?
You can verify active exclusions by referencing the USTR database or using our search widget, which maps active exclusions to 10-digit HTSUS codes.
Who pays Section 301 customs duties?
The Importer of Record (IOR) is legally responsible for paying Section 301 duties to U.S. CBP at the time of customs clearance at the port of entry.
Why Traders Trust Our Tariff Analysis
We track bilateral trade tariffs, retaliatory surcharges, and country-specific exclusions to protect B2B margins:
- Section 301 Protection: Automatically identifies additional trade surcharges on imports from China.
- Bilateral Trade Concessions: Integrates most-favored-nation (MFN) rates and tariff-rate quotas (TRQ).
- Exclusion Tracking: Monitors exclusions announced by official trade representatives like the USTR.
How to Verify Bilateral Tariffs
- Specify Trade Partners: Choose your exporting origin and importing destination countries.
- Identify Protective Surcharges: Check if your product falls under Section 301 or Section 232 steel/aluminum programs.
- Confirm Exclusions: Review active exclusions list to verify if your commodity qualifies for relief.
Frequently Asked Tariff Policy Questions
What are Section 301 tariffs?
Section 301 tariffs are additional protective duties imposed by the United States on specific categories of goods imported from China, designed to offset unfair trade practices.
How do retaliatory tariffs affect import costs?
They are added as ad-valorem percentages on top of basic customs duties, raising the landed cost of target imports to favor domestic manufacturers.
Where can I check for active tariff exclusions?
Active exclusions can be checked on official trade representative databases (such as the USTR portal in the US or HMRC trade notices in the UK).