Section 301 China Tariffs: Current Rates, Tariff Lists, HTS Codes & Status

Goods imported from China currently carry two Section 301 duties. The 2018 technology transfer tariffs apply at 7.5% or 25%, with higher rates on named strategic sectors. A separate forced labor duty of 12.5% has applied since July 2026.

Those duties carry more weight than they did a year ago. In February 2026, the U.S. Supreme Court struck down the tariffs imposed under the International Emergency Economic Powers Act (IEEPA), and the administration ended them the same month. That leaves Section 301 among the largest remaining tariff costs on goods from China.

Below, we explain which duties apply now, what the rates are, how to check whether a product is covered, and what the October 2026 review confirmed.

What Are Section 301 China Tariffs?

Section 301 of the Trade Act of 1974 gives USTR the power to investigate unfair foreign trade practices and impose tariffs in response. USTR has opened several Section 301 actions against China, each with its own rate, product list, and start date. Our guide to Section 301 of the Trade Act covers that law in more detail.

USTR currently has three Section 301 cases covering Chinese goods: two tariff actions that importers pay today, and one investigation that has not produced a duty.

Section 301 Actions in Force

Action	Additional duty payable today	In force since
Technology transfer and intellectual property (Lists 1 to 4A)	7.5% or 25%, with strategic sector rates up to 100%	2018, as modified
Forced labor action, covering 60 economies	12.5% additional	July 24, 2026

Section 301 Investigation Open

Investigation	Status	Effect on duty owed
Structural excess capacity	Under investigation since March 2026	None. No decision, product list, or rate. Decision due by March 11, 2027.

The forced labor action took effect July 24, 2026, and covers 60 economies (91 FR 47318). USTR adds it to the existing Section 301 tariffs, so Chinese goods pay 12.5% on top of the normal duty rate. Our guide to Section 301 forced labor tariffs explains how that action works. Our guide to Section 301 structural excess capacity covers the open investigation.

For companies with global supply chains, the forced labor duty can have a significant impact. Section 301(b) lets USTR penalize a country based on how it enforces bans on forced labor imports, so the duty depends on the country’s enforcement record rather than product details. USTR can impose the duty on a country’s goods at short notice, and importers have no process to contest it. A related law, Section 307 of the Tariff Act of 1930, works differently. Under it, U.S. Customs and Border Protection (CBP) can detain individual shipments suspected of utilizing forced labor. Section 301 applies to everything a country ships. Section 307 stops one shipment at a time.

Importers should check which action applies to their goods, because the rate and the reason behind it differ.

Are Section 301 Tariffs on China Still in Effect?

Yes. On October 7, 2026, USTR confirmed that both 2018 actions remain in effect (91 FR 64212). Under Section 307(c) of the Trade Act of 1974, codified at 19 U.S.C. 2417(c), a Section 301 action ends automatically on its four-year anniversary unless an industry that benefits from it asks for it to continue. Domestic industries asked that they remain in place until their four-year anniversaries, so both tariffs will remain in effect while USTR conducts the second review.

Importers should not plan for these tariffs to lapse. USTR will publish any change from the second four-year review in the Federal Register.

Current Section 301 China Tariff Rates

Section 301 duties are charged on top of the normal import duty. That means a

 shipment from China can carry several charges at once.

Charge	Rate	Applies to
Normal import duty	Varies by tariff code	All imports
Section 301 (Lists 1, 2, and 3)	25% additional	Covered tariff codes
Section 301 (List 4A)	7.5% additional	Covered tariff codes
Section 301, strategic sectors	25% to 100%	Named tariff codes
Section 301, forced labor	12.5% additional	Most Chinese goods. Articles and parts subject to Section 232 tariffs are exempt
Section 232	25% or 50%	Steel, aluminum, copper, and covered derivatives

Section 301 Rates by Product Category

USTR set these rates in its first four-year review of the China action. The list is fixed, so only the products below are subject to them.

Product category	Rate	Effective
Electric vehicles	100%	September 27, 2024
Syringes and needles	100%	September 27, 2024
Solar cells, assembled or not	50%	September 27, 2024
Lithium-ion electric vehicle batteries	25%	September 27, 2024
Battery parts, non-lithium-ion	25%	September 27, 2024
Ship to shore gantry cranes	25%	September 27, 2024
Steel and aluminum products	25%	September 27, 2024
Critical minerals	25%	September 27, 2024
Semiconductors	50%	January 1, 2025
Polysilicon and solar wafers	50%	January 1, 2025
Tungsten products	25%	January 1, 2025
Rubber medical gloves	50%, rising to 100%	January 1, 2025, then January 1, 2026
Face masks and respirators	25%, rising to 50%	September 27, 2024, then January 1, 2026
Lithium-ion non-electric vehicle batteries	25%	January 1, 2026
Permanent magnets	25%	January 1, 2026
Natural graphite	25%	January 1, 2026

USTR set these rates when it raised duties on strategic sectors in September 2024 and added tungsten, wafers, and polysilicon that December. Three rates rose on January 1, 2026: permanent magnets and natural graphite to 25%, and rubber medical gloves to 100%.

Companies importing these products should confirm the rate in force on their entry date, because several changed on January 1, 2026.

Section 301 Tariff Lists 1, 2, 3, and 4A

USTR introduced the 2018 tariffs in four rounds, each covering a different set of products. 

List	Trade value covered	Rate	Effective
List 1	approx. $34 billion	25%	July 6, 2018
List 2	approx. $16 billion	25%	August 23, 2018
List 3	approx. $200 billion	10%, raised to 25%	September 24, 2018, then May 2019
List 4A	part of an announced $300 billion	15%, reduced to 7.5%	September 1, 2019, then February 14, 2020

A fifth round, List 4B, was announced but never took effect.

Customs brokers, USTR, and CBP all still use these list numbers, so they come up in any conversation about a specific product. Importers should ask their broker which list a product falls under to ensure they calculate landed costs accurately.

Section 301 HTS Codes: How to Determine If a Product Is Covered

A product’s code in the Harmonized Tariff Schedule of the United States (HTSUS) determines whether a Section 301 duty applies. Three things decide the answer:

• Where the goods were made. CBP applies Section 301 duties by origin, so goods shipped from a third country but produced in China are still covered. Goods of Hong Kong and Macau are not covered by the 2018 action.
• The eight-digit tariff code. A single product category can span many tariff codes with different rates, so there is no one answer for a whole category.
• The Chapter 99 code. Importers claim the extra duty through a code in Chapter 99 of the tariff schedule, reported alongside the normal code on the import entry.

To check a specific product’s duty rate:

1. Obtain the eight-digit HTSUS code from the supplier, the customs broker, or the official tariff schedule.
2. Run the code through USTR’s Section 301 tariff search tool, which returns the list and the extra duty rate.
3. Check the tariff schedule for the Chapter 99 code and confirm the rate, including any strategic sector increase.
4. Check whether an exclusion applies.
5. If the code is unclear, ask a customs broker or request a binding ruling, which is CBP’s written decision on which code applies.

Importers should confirm the code with their broker before relying on a rate, because the duty follows the code rather than the product name.

Section 301 Tariff Exclusions

Exclusions remove specific products from Section 301 duties. An exclusion applies to a product description rather than to the company that requested it, so any importer whose goods meet the description can claim it.

The 178 exclusions currently in effect cover machinery and solar manufacturing equipment. USTR extended all of them on December 1, 2025 (90 FR 55232), and they expire on November 9, 2026. USTR also amended four exclusions in 2026 to reflect tariff code changes the U.S. International Trade Commission (USITC) made in July 2026. CBP will not honor an exclusion claimed under a code that no longer exists.

Our guide to Section 301 tariff exclusions covers eligibility and how to claim one. 

Section 301 vs. Other U.S. Tariffs on Chinese Goods

In February 2026, the Supreme Court ruled that IEEPA does not give the President the power to impose tariffs. The Congressional Research Service (CRS) notes that the ruling left other tariff powers untouched. The Section 122 surcharge introduced in its place expired on July 24, 2026 under a 150-day limit.

Section 301 was upheld. In June 2026, the Supreme Court declined to hear an appeal against Lists 3 and 4A, leaving the Federal Circuit’s 2025 decision in place. Our comparison of Section 201 vs. 232 vs. 301 explains how the three programs differ.

What Section 301 China Tariffs Mean for Sourcing and Compliance

Importers should check that cost models include both Section 301 duties and the rate increases that took effect on January 1, 2026 on permanent magnets, natural graphite, and rubber medical gloves.

A customs broker can resolve the 2018 tariffs because a product code determines them. The forced labor duty works differently. It depends on whether a country enforces its ban on forced-labor imports, and the excess-capacity investigation depends on production patterns within a sector. Neither question can be answered from a customs code, because neither is a question about the product.

A broker can tell an importer what an individual shipment owes but not how many of its suppliers are in countries facing a forced labor duty. Companies should map that exposure across their supply base and keep a record of the checks they run, because the forced labor duty follows the country rather than the product.

EcoVadis covers how the tariff and enforcement sides interact in Forced to Act: What Sections 301 and 307 Mean for US Companies.

FAQs

Are Section 301 tariffs on China still in effect in 2026?

Yes. USTR confirmed on October 7, 2026, that both 2018 actions continue, and duties are being collected.

What is the current Section 301 tariff rate on Chinese goods?

Lists 1, 2, and 3 carry 25%, and List 4A carries 7.5%, both on top of the normal duty. Named strategic sectors carry 25% to 100%. A separate Section 301 forced labor duty of 12.5% also applies to most Chinese goods, other than articles and parts subject to Section 232 tariffs.

How do I determine if my product is on a Section 301 list?

Get the eight-digit HTSUS code and run it through USTR’s Section 301 tariff search tool, then confirm the Chapter 99 code in the tariff schedule and check whether an exclusion applies.

What is the difference between List 1, List 2, List 3, and List 4A?

They are four successive rounds of the 2018 tariffs, covering different products. Lists 1, 2, and 3 carry 25%. List 4A carries 7.5%.

Do Section 301 tariffs apply to goods from Hong Kong?

No. Goods of Hong Kong and Macau origin are not covered by the 2018 technology transfer action. This depends on where the goods were made, not where they were shipped from.

When do the current Section 301 exclusions expire?

The 178 exclusions currently in force are set to expire on November 9, 2026, but may be extended.

Is the Section 301 forced labor tariff the same as the Section 301 China tariffs?

No. They are separate actions under the same statute. The forced labor duty of 12.5% applies on top of the 2018 tariffs, not instead of them.

Sources last verified: Checked against USTR, CBP, and the Federal Register on October 19, 2026.