Section 301 Tariffs Guide
US additional tariffs on goods of Chinese origin under Section 301 of the Trade Act of 1974.
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This guide summarizes publicly available information about Section 301 tariffs. For official and current tariff determinations, refer to the USTR Section 301 page ↗ and the USITC Harmonized Tariff Schedule ↗. Tariff rates and exclusions change frequently.
Background
In 2018, the United States Trade Representative (USTR) initiated an investigation into China's acts, policies, and practices related to technology transfer, intellectual property, and innovation under Section 301.
The result was four rounds of additional tariffs (Lists 1-4) covering nearly all imports from China, with rates ranging from 7.5% to 25% on top of regular MFN duty rates.
Tariff Lists
| List | Rate | Trade Value | Effective Date | Items | Key Sectors |
|---|---|---|---|---|---|
| List 1 | 25% | $34 billion | July 6, 2018 | 818 tariff lines | Industrial machinery, electronics, aerospace |
| List 2 | 25% | $16 billion | Aug 23, 2018 | 279 tariff lines | Semiconductors, chemicals, plastics |
| List 3 | 25% | $200 billion | Sep 24, 2018 (initially 10%, raised May 10, 2019) | 5,745 tariff lines | Consumer goods, food, textiles, metals |
| List 4A | 7.5% | $120 billion | Sep 1, 2019 (reduced from 15% on Feb 14, 2020) | 3,805 tariff lines | Apparel, footwear, electronics, toys |
Key Points
- Stacking: Section 301 duties are added on top of the regular MFN duty rate. A product with 5% MFN + 25% Section 301 = 30% total duty.
- Origin rule: Applies to goods with China as the country of origin, regardless of shipping route.
- Exclusions: USTR periodically grants product-specific exclusions. These expire and may or may not be renewed.
- POTAL integration: POTAL automatically detects Section 301 applicability when origin=CN and destination=US, adding it to the duty calculation.
Official Resources
Last updated: 2026-04-15