Section 301 Tariff Exclusions: Eligibility, Lists, Extensions & How to Claim

Section 301 tariff exclusions allow specific Chinese-origin products to enter the U.S. without the additional Section 301 duty. A total of 178 exclusions remain active, and all of them cover only goods entered before November 9, 2026.

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

Below, we explain which exclusions are still in force, how to tell whether a product qualifies, how to claim an exclusion at entry, and how to recover duties already paid.

What Is a Section 301 Tariff Exclusion?

A Section 301 tariff exclusion is a decision by the Office of the United States Trade Representative (USTR) that a specific product falls outside the scope of a Section 301 action. Excluded products enter the U.S. at their normal tariff rate, and U.S. Customs and Border Protection (CBP) does not collect any additional Section 301 duties on them.

The exclusions covered here belong to the Section 301 action on China’s technology transfer, intellectual property, and innovation practices, which USTR launched in 2018. Section 301 of the Trade Act of 1974 gives USTR the authority to respond to unfair foreign trade practices, and our guide to Section 301 of the Trade Act covers that law in more detail.

Each exclusion attaches to a product description, not to the company that requested it. Any importer whose goods match the description can claim the exclusion, regardless of who originally applied for it. Exclusions are also temporary, and the current group expires in November 2026.

For companies that source from China, an exclusion is the only way to avoid paying the Section 301 duty at entry without moving production to another country.

Section 301 Exclusions vs. Exemptions, Refunds, and Drawback

Importers often use these four terms interchangeably, but each one means something different:

• Exclusion: USTR removes a specific product from the scope of a Section 301 action, so the additional duty does not apply.
• Exemption: This is not a formal term under the China action. Importers who use it usually mean an exclusion, or goods made outside China, which the action never covered.
• Refund: CBP returns Section 301 duties already paid, usually because an exclusion covered the goods when they entered. A refund results from an exclusion rather than serving as a separate form of relief.
• Drawback: CBP returns duties paid on imported goods that are later exported or destroyed. Drawback depends on what happens to the goods after import, not on whether an exclusion covers them.

We cover refunds and drawback in more detail below.

Exclusions also apply only to the China action. The separate Section 301 forced labor action, which took effect July 24, 2026, and covers 60 economies, sets its own exemptions by product and country. It offers no process for individual importers or suppliers to apply. Section 307 of the Tariff Act of 1930 works differently as well: CBP uses it to detain individual shipments suspected of containing forced labor inputs. 

Since these are enforcement tools rather than reporting frameworks, the burden falls on companies to identify forced labor risk in their supply chains before it leads to detained goods or added duties. EcoVadis supports labor and human rights due diligence by helping companies find, prioritize, and address risk across their supplier base.

Are Section 301 China Tariff Exclusions Still Active?

Yes. A total of 178 Section 301 exclusions remain active. USTR extended all of them on December 1, 2025 (90 FR 55232), and they apply to goods entered before 11:59 p.m. Eastern time on November 9, 2026.

That number is far smaller than it once was. In May 2024, 429 exclusions were in force. USTR’s four-year review of the China action, completed that month, extended 164 of them and allowed the rest to expire in June 2024. USTR then added 14 exclusions for solar manufacturing equipment in September 2024, which brought the total to today’s 178.

Current Exclusion Deadlines

The current exclusions cover goods entered into U.S. commerce, either directly or by withdrawal from a bonded warehouse, from November 30, 2025, until November 9, 2026. In other words, November 9 is the last day an entry can claim an exclusion. Starting November 10, the full Section 301 duty applies unless USTR extends the exclusions again.

USTR’s press release lists November 10, 2026, as the end date. That date marks when the exclusions stop applying, not an extra day of coverage, and the Federal Register notice is the governing text. Because the cutoff depends on the exact time of entry, importers with shipments arriving close to the deadline should confirm timing with their customs broker.

As of October 12, 2026, USTR has not announced whether it will extend the exclusions past November 9.

Section 301 Exclusion Extensions

The current exclusions are the result of repeated short-term extensions rather than a single long-term grant. Since 2022, USTR has renewed them in increments of three months to a year, and it has often announced each decision only days before the previous expiration.

Date	What changed	Ran to
March 2022	USTR reinstated 352 exclusions it had previously extended	December 31, 2022
December 21, 2022	The reinstated exclusions were extended (87 FR 78187)	September 30, 2023
May 30, 2024	Four-year review. Of 429 exclusions then in force, those listed in Annex C were extended; the remainder were given a 14-day wind-down (89 FR 46948	May 31, 2025
September 2024	14 exclusions granted for certain solar manufacturing equipment	May 31, 2025
June 2025	The remaining exclusions were extended	August 31, 2025
August 2025	Extended again	November 29, 2025
December 1, 2025	All 178 extended	November 9, 2026

Because each extension has been short and announced late, companies relying on an exclusion have rarely known more than a few months ahead whether it would continue. Any product that depends on an exclusion should carry that renewal risk in sourcing and pricing decisions.

Current Section 301 Exclusions

USTR’s December 2025 notice splits the 178 active exclusions into two groups, listed in Annex A and Annex B. Importers claim each group with its own Chapter 99 code. Chapter 99 is the part of the Harmonized Tariff Schedule of the United States (HTSUS) that holds temporary duties and trade remedy codes, including those for Section 301.

Group	Claimed under	Governing note	Number	What it covers	Expires
Annex A	HTSUS 9903.88.69	U.S. notes 20(vvv)(i) to (iv)	164	Products USTR kept at its four-year review of the China action, completed May 2024	November 9, 2026
Annex B	HTSUS 9903.88.70	U.S. note 20(www)	14	Certain solar manufacturing equipment, granted September 2024	November 9, 2026

The Chapter 99 code is how an importer claims an exclusion, but it does not define what the exclusion covers. That definition appears in the product descriptions listed in each annex, and the goods must match those descriptions.

On September 2, 2026, USTR amended four exclusions to reflect changes to the tariff schedule (91 FR 56538). On July 1, 2026, the U.S. International Trade Commission (USITC) revised some of the 10-digit statistical reporting numbers in the HTSUS. USTR’s amendments update the affected exclusions to use the new numbers and apply retroactively to July 1, so the exclusions match the schedule in effect since that date. The amendments did not change which products are covered or when the exclusions expire. Importers still using pre-July 2026 classifications for these products should update them to avoid filing under a number that no longer exists.

Section 301 Exclusion List

USTR does not publish a searchable database of active exclusions. The official list consists of the annexes to the Federal Register notices that granted and extended the exclusions, and the December 2025 extension notice contains the current set. Each entry pairs a 10-digit HTSUS subheading with a written product description.

Before claiming an exclusion, check the product against the annex text in the Federal Register notice itself rather than a secondhand list. Third-party summaries can fall behind amendments like the September 2026 update, and CBP applies only the official text.

Section 301 Exclusions by Tariff List

USTR imposed the Section 301 duties on Chinese goods in four rounds, known as Lists 1, 2, 3, and 4A. Each list covers a defined set of tariff lines, took effect on its own date, and still determines the duty rate a product pays.

Exclusions do not follow the same structure. USTR organizes active exclusions by annex and Chapter 99 code, not by list, so knowing that a product falls on List 3 will not help an importer find an exclusion for it. Start instead with the product’s 10-digit HTSUS classification and compare it with the annex descriptions.

Which Products Qualify for a Section 301 Exclusion?

A product qualifies if it matches both the 10-digit HTSUS subheading and the product description in an exclusion’s annex entry. There is no application to file and no approval to wait for. If the goods match, the importer can claim the exclusion, though CBP can still review whether the goods actually fit the description.

The product description is usually much narrower than the subheading. For example, a subheading might cover a broad category of electric motors, while the exclusion applies only to motors within a specific power range or built for a particular use. Importers who match the subheading without reading the full description are most likely to make incorrect claims.

USTR is not currently accepting requests for new exclusions. Its most recent request process, for certain machinery used in U.S. manufacturing (89 FR 83755), closed on March 31, 2025, and USTR’s tariff actions page shows no open process. None of the exclusions granted under that machinery process remain active today.

When USTR has run an exclusion process, it has published the criteria it used to evaluate requests. In the machinery process, USTR reviewed each request individually and considered:

• the reasons the requester gave for the exclusion
• whether the exclusion would undermine the goals of the Section 301 investigation
• whether the requester defined the product precisely enough for CBP to administer

Requesters also had to show they would use the equipment in U.S. manufacturing and document their attempts to buy it from U.S. or third-country suppliers. USTR’s machinery criteria show how it has judged requests in the past and suggest what a future process might ask for, but importers cannot use them to qualify a product today.

How to Check Whether a Product Qualifies

Work through four checks in order. If a product fails any one of them, the exclusion does not apply.

1. Country of origin. The China action covers only goods of Chinese origin. Goods made elsewhere were never subject to it and do not need an exclusion.
2. 10-digit HTSUS classification. Each exclusion applies to one specific subheading. A product classified under a different subheading cannot claim it, no matter how similar it looks.
3. Annex product description. The goods as imported must match the description exactly. Most claims fail at this step, so compare every element of the description, such as dimensions, capacity, materials, and intended use, against the product.
4. Entry date. The goods must enter U.S. commerce within the exclusion period, either directly or by withdrawal from a bonded warehouse. An expired exclusion cannot apply to a later entry.

If a product’s classification is open to interpretation, request a binding ruling before importing it. A binding ruling is a written classification decision that CBP issues in advance and must follow afterward. Securing one up front is far safer than claiming an exclusion and defending the classification later.

How to Claim a Section 301 Exclusion

Importers claim an exclusion on the entry summary, the form they use to declare a product’s classification and duties to CBP. There is no separate application. CBP’s guidance tells filers to use HTSUS 9903.88.69 or 9903.88.70, depending on which annex covers the product (CSMS #66077997).

On the entry summary, report the product’s normal 10-digit HTSUS classification as you would for any entry. Then report the exclusion’s Chapter 99 code as a secondary classification, in place of the Section 301 list code that would otherwise apply. Use 9903.88.69 for Annex A products and 9903.88.70 for Annex B products. With the exclusion code in place, CBP does not assess the additional Section 301 duty.

What a Section 301 Exclusion Doesn’t Cover

An exclusion removes the Section 301 duty and nothing else. The goods still pay the standard most-favored-nation (MFN) duty rate for their subheading, which is the normal rate for goods from World Trade Organization members. Any other trade remedies on the same goods, such as antidumping or countervailing duties, also still apply.

When more than one Chapter 99 code applies to a single entry line, importers must follow CBP’s reporting order, which lists the Section 301 code first among the trade remedy codes.

Section 301 Exclusions and Duty Refunds

CBP does not automatically refund Section 301 duties paid on goods that an exclusion covered. This comes up often because USTR has sometimes granted or extended exclusions retroactively, after goods had already entered and paid the duty. To recover those duties, the importer must correct or challenge the entry, and the right route depends on whether the entry has liquidated.

Liquidation is CBP’s final calculation of the duties owed on an entry. Before liquidation, an importer can still correct the entry by filing a Post Summary Correction (PSC). After liquidation, the amount is final unless the importer files a protest, a formal challenge to CBP’s liquidation under 19 U.S.C. 1514.

Entry status	How to recover duties	Deadline
Not yet liquidated	File a PSC	Before liquidation. If CBP has extended the liquidation date, at least 15 days before the extended date.
Close to liquidation	Ask CBP to extend the liquidation period	Before liquidation. CBP typically liquidates about 314 days after entry and must do so within one year unless it extends the period.
Liquidated	File a protest	Within 180 days of liquidation

The biggest risk is letting liquidation pass unnoticed. Once 180 days have passed after liquidation, the duty is final and the importer can no longer recover it. Companies with significant Section 301 exposure should track liquidation dates for affected entries so they can act before those windows close.

How Section 301 Duty Drawback Differs

Drawback refunds up to 99% of the duties paid on imported goods that are later exported or destroyed. Unlike a refund tied to an exclusion, drawback depends on what happens to the goods after import, so it can recover Section 301 duties on goods that no exclusion covers.

CBP confirms that Section 301 duties are eligible for drawback. Most drawback claims must be filed within five years of the import date under 19 CFR Part 190. Using an exclusion does not rule out drawback either: an importer can still claim drawback on the other duties paid on the same goods, as long as the merchandise otherwise qualifies.

Importers paying more than one type of additional duty should check drawback eligibility for each one separately, because the rules vary by tariff program. Section 201 duties are eligible for drawback, while Section 232 duties are not, under Presidential Proclamations 9739 and 9740. Our comparison of Section 201 vs. 232 vs. 301 explains how the three programs differ.

FAQs

Are Section 301 exclusions still in effect?

Yes. A total of 178 Section 301 exclusions remain active. Importers claim them under HTSUS 9903.88.69 and 9903.88.70, and they cover goods entered before 11:59 p.m. Eastern time on November 9, 2026.

When do the current Section 301 exclusions expire?

The current exclusions cover goods entered before 11:59 p.m. Eastern time on November 9, 2026. Goods entered on or after November 10 pay the full Section 301 duty unless USTR extends the exclusions again.

Do these exclusions apply to the Section 301 forced labor tariffs?

No. These exclusions apply only to the Section 301 action on China’s technology transfer and intellectual property practices. The separate forced labor action, which covers 60 economies, has its own exemptions by product and country, and individual companies cannot apply for them.

Can a company apply for a new Section 301 exclusion?

Not currently. USTR’s most recent request process, for certain machinery used in U.S. manufacturing, closed on March 31, 2025, and USTR has not opened another since. USTR would announce any future process in the Federal Register. Our overview of Section 301 investigations explains how USTR runs these processes.

Does an exclusion apply only to the company that requested it?

No. An exclusion applies to a product description, not a company. Any importer whose goods match the description can claim it, regardless of who requested it.

Can duties already paid be recovered under an exclusion?

Yes, within strict deadlines. For entries that have not liquidated, file a Post Summary Correction. For liquidated entries, file a protest within 180 days of liquidation. After that, the duty is final.

Will the exclusions be extended again beyond November 2026?

USTR has not announced a decision. It has extended the current exclusions several times since 2022, often just before they expired, but it has also let exclusions lapse. Its 2024 four-year review allowed most of the 429 exclusions then in force to expire. As of October 12, 2026, USTR has announced no extension, and importers should not assume one.

Sources last verified: Checked against USTR, CBP, and the Federal Register on October 12, 2026.