Last updated: May 2026 · 10 min read
Finding your HTS code tells you the general duty rate. But for products imported from China, that number is often not the full story.
Many China-origin goods are subject to Section 301 tariffs — additional duties applied on top of the standard HTS rate. These are not automatically included in the general duty rate you find on hts.usitc.gov. They require a separate check.
A product with a 5% general duty rate and a 25% Section 301 tariff has a combined duty exposure of 30%. If you only checked the general rate, you have significantly underestimated your import cost.
This guide explains what Section 301 is, which products it affects, how to check whether your product is covered, and how to include it in your landed cost calculation.
What You’ll Learn
- What Section 301 is and why it exists
- How it differs from the standard HTS duty rate
- Which products are commonly affected
- How to check whether your HTS code is covered
- How to calculate the combined duty exposure
- What changed in 2025–2026 — and what did not
- Common mistakes importers make
What Is Section 301?
Section 301 refers to a provision of the Trade Act of 1974 that gives the US government authority to impose tariffs in response to unfair trade practices by other countries.
Beginning in 2018, the United States applied Section 301 tariffs to multiple groups of China-origin goods following an investigation into China’s acts, policies, and practices related to technology transfer, intellectual property, and innovation. These tariffs have remained in place through subsequent reviews, modifications, and legal challenges.
For the purposes of this guide, Section 301 means one thing practically: many China-origin goods carry an additional tariff on top of the standard HTS duty rate.
How Section 301 differs from the General duty rate:
| General HTS Duty | Section 301 Tariff | |
|---|---|---|
| Based on | Product classification (HTS code) | Country of origin (China) + HTS code coverage |
| Applies to | All countries unless a special rate applies | China-origin goods specifically |
| Where to find it | hts.usitc.gov — General column | USTR Section 301 resources |
| Can they both apply? | Yes | Yes — both can apply to the same shipment |
Section 301 is not a replacement for the general duty. It is an addition.
Which Products Are Affected?
Section 301 tariffs were applied in multiple rounds, organized into lists. Each list covers a specific group of HTS codes and assigns an additional duty rate.
| Section 301 List | Beginner-Level Summary |
|---|---|
| List 1 | Earlier group of China-origin products; many covered items carry 25% additional duty |
| List 2 | Another earlier group; many covered items carry 25% additional duty |
| List 3 | Broader product coverage; many covered items carry 25% additional duty |
| List 4A | Later group including many consumer goods; many covered items carry 7.5% additional duty |
| List 4B | Planned later-stage action; suspended and not broadly applied like the other lists |
Common additional rates are 7.5% and 25%, depending on the HTS code and current status. Always treat these as lookup results, not assumptions — specific products may differ based on modifications, exclusions, or current USTR determinations.
Important: Do not rely on the list name alone. Use your HTS code to check the current Section 301 coverage and rate for your specific product. Not every China-origin product is covered.
How to Check Whether Your Product Has Section 301
This check requires your likely HTS code. If you have not yet identified your product’s HTS code, start here first:
→ How to Find Your HTS Code: A Beginner’s Guide
Step 1: Go to the USTR Section 301 resources
The United States Trade Representative (USTR) maintains official Section 301 resources and a search tool at:
ustr.gov/issue-areas/enforcement/section-301-investigations
CBP also maintains a Section 301 FAQ and related guidance at cbp.gov.
Step 2: Search by HTS subheading
The USTR search tool is commonly used with the 8-digit HTS subheading. If your full HTS code is 1234.56.7890, start by searching the first 8 digits: 1234.56.78. This will show whether that subheading is covered under current Section 301 actions and at what rate.
Step 3: Note the additional duty rate
If your HTS code is covered, record the additional duty rate that currently applies. This is the percentage you will add on top of the general duty rate.
Step 4: Check current exclusions
Some products have received Section 301 exclusions — temporary exceptions from the additional tariff. Exclusions are narrow, time-limited, and tied to specific product descriptions, not just broad product categories. An exclusion may cover only a very specific written product description within an HTS subheading, so a similar-looking product may not qualify.
Do not assume your product is exempt unless you verify the current exclusion status through USTR.
Step 5: Save your research
Record the date you checked, the source you used, and the result. Section 301 status, rates, and exclusions can change. A calculation from six months ago may not reflect current conditions.
How Section 301 Changes Your Landed Cost
Once you have both the general duty rate and the Section 301 rate, you can calculate the combined duty.
This example is for educational purposes only. Real rates depend on your specific HTS code and current Section 301 status.
Scenario: Product value $1,000, general duty 5%, Section 301 25%
| Cost Item | Calculation | Amount |
|---|---|---|
| Product value | — | $1,000.00 |
| General duty | $1,000 × 5% | $50.00 |
| Section 301 duty | $1,000 × 25% | $250.00 |
| Total duty before other import costs | $50 + $250 | $300.00 |
| Combined duty rate | 5% + 25% | 30% |
This example only shows duty. It does not include international freight, customs brokerage fees, destination handling charges, AD/CVD duties if applicable, marketplace fees, or returns. The full landed cost includes all of these.
→ How to Calculate Landed Cost for Imports from China
2026 Status: What Changed, and What Did Not
As of mid-2026, China Section 301 tariffs remain a separate tariff program that importers still need to check.
Some recent court decisions and policy changes affected other tariff programs, including certain IEEPA-based tariffs. They did not automatically remove Section 301 duties on China-origin goods. Section 301 is a distinct trade remedy program with its own legal basis.
The practical lesson is simple: do not rely on headlines. A news report about tariff reductions or court rulings may refer to a different program entirely. Before placing any order, verify the current Section 301 status for your specific HTS code using official USTR and CBP sources.
Section 301 Research Record
When you complete a Section 301 check, save your findings. Rates, coverage, and exclusions can change — a documented record helps you verify whether a previous check is still current before reordering.
| Field | Your Notes |
|---|---|
| Product name | |
| Country of origin | China / Other / Uncertain |
| Likely HTS code | |
| General duty rate | |
| Date checked | |
| Section 301 covered? | Yes / No / Uncertain |
| Additional duty rate found | |
| Exclusion checked? | Yes / No / Uncertain |
| Exclusion description, if any | |
| Source or screenshot saved? | Yes / No |
| Broker review needed? | Yes / No |
| Notes before ordering |
Common Mistakes
Treating the General duty rate as the final duty rate
The General rate on hts.usitc.gov does not include Section 301. For China-origin goods, a separate check is required. These are two different numbers that both apply to your landed cost.
Assuming every China-origin product has Section 301
Not all China-origin goods are covered. Section 301 applies to specific HTS codes that appear on current USTR lists. Check your product’s specific code rather than assuming coverage applies broadly.
Assuming no China-origin product has Section 301 after tariff headlines
Some court decisions and policy changes in 2025–2026 affected other tariff programs. Section 301 remains in effect as a separate program. Do not interpret headlines about tariff reductions as applying to Section 301 without verifying through official sources.
Trusting a supplier’s tariff estimate without checking
Suppliers are experienced at manufacturing and exporting — not at US import classification. Even when a supplier provides an HS code, treat it as a starting point, not a final US import classification. Verify import-side duty yourself using official sources.
Ignoring exclusions or assuming an exclusion applies automatically
Some products have received temporary exclusions from Section 301. These are product-description specific, time-limited, and require separate verification. Do not assume your product qualifies for an exclusion without checking current USTR exclusion status.
Using an old Section 301 calculation for a new order
Section 301 rates, exclusions, and coverage can change. A calculation that was accurate six months ago may not reflect current conditions. Re-verify before placing any significant reorder.
Section 301 Pre-Order Checklist
- ☐ I have found the likely 10-digit HTS code for my product
- ☐ I have checked the General duty rate at hts.usitc.gov
- ☐ I have searched current Section 301 resources using the 8-digit HTS subheading
- ☐ I have noted whether Section 301 applies to my HTS code
- ☐ I have recorded the additional duty rate, if any
- ☐ I have checked whether a current exclusion may apply to my product
- ☐ I have saved the date and source of my Section 301 research
- ☐ I have added the Section 301 duty to my landed cost estimate
- ☐ If uncertain, I have consulted or will consult a licensed customs broker before ordering
Your Next Step
With your General duty rate and Section 301 rate identified, you have the two main tariff inputs for your landed cost calculation.
Use the free Landed Cost Calculator to estimate your real per-unit cost — product price, freight, duty, brokerage, and delivery — before placing any order.
→ Use the Landed Cost Calculator →
Need the full tariff risk picture?
→ The 2026 Tariff Survival Guide for Small Importers →
Haven’t found your HTS code yet?
→ How to Find Your HTS Code →
Educational content only — not legal, tax, or customs advice. Section 301 tariff rates, coverage, exclusions, and trade policy change frequently. Always verify current status at ustr.gov and cbp.gov before placing any order. Consult a licensed customs broker for questions specific to your product and shipment.