Section 301 tariffs on Chinese goods in 2026: lists, rates and exclusions

Section 301 of the Trade Act of 1974 lets the U.S. Trade Representative impose duties in response to unfair trade practices. The China tariffs began in 2018 and have outlasted three administrations, a trade deal and the Supreme Court decision that ended IEEPA tariffs in February 2026. In 2026 they are the single largest additional cost for most importers of Chinese goods. This guide covers the layers in force as of October 22, 2026 and how to check your own product.

The original four lists

The 2018 and 2019 actions covered products in four lists, each tied to a Chapter 99 heading that you report alongside the product's own HTS code. The product coverage is set out in U.S. note 20 to subchapter III of chapter 99.

The four-year review increases

After its statutory four-year review, USTR raised rates on strategic products in a notice published September 18, 2024 (89 FR 76581). The increases phased in from September 27, 2024 through January 1, 2026, and are reported under headings 9903.91.01 to 9903.91.08. The products are listed in U.S. note 31 to chapter 99.

The new 12.5% Section 301 duty from July 24, 2026

After the Supreme Court ruled in February 2026 that IEEPA does not authorize tariffs, the administration first used a 10% Section 122 surcharge, which expired on July 24, 2026. USTR then finished a set of Section 301 investigations into forced labor practices across 60 economies. The resulting duties apply to entries from 12:01 a.m. Eastern on July 24, 2026.

• China pays 12.5%, reported under heading 9903.05.31. Hong Kong, Vietnam, Thailand and most other economies are also at 12.5%. A group of 17 economies, including Canada, Mexico, India and the UK, pays 10%.
• It stacks on the China list duties. A product on List 3 now pays its base rate plus 25% plus 12.5%.
• Section 232 goods are exempt. If your product pays Section 232 steel, aluminum, copper or another 232 duty, the 12.5% does not apply.
• USMCA-qualifying goods are exempt, along with informational materials, donations and products in the annex lists of the notice.

A court challenge to these duties has reportedly been filed. As of October 22, 2026 they are in force, and we know of no injunction.

How the layers stack: a worked example

A seller imports $20,000 of Chinese lithium-ion power bank cells classified in 8507.60.00.90, by ocean freight. They are covered by the four-year review at 25% and are not Section 232 goods.

That is 41% of the goods' value. The same cells from a 10% economy would pay $680 plus $2,000 plus fees, and no China list duty. This gap is why so many sellers have moved final assembly. Be careful: moving only packaging or simple assembly does not change origin. Origin moves only when the product is substantially transformed into a new article with a new name, character or use.

Exclusions: what is left and when it ends

Product-specific exclusions once covered thousands of products. Today 178 remain: 164 product exclusions and 14 for solar manufacturing equipment. They are reported under headings 9903.88.69 and 9903.88.70. USTR extended them in a notice published December 1, 2025, through 11:59 p.m. Eastern on November 9, 2026. Some USTR and White House announcements said November 10, 2026. The Federal Register text controls.

A separate exclusion process for machinery in chapters 84 and 85 accepted requests until March 31, 2025, with granted exclusions set to last through May 31, 2025. We could not confirm whether any of those were extended, so do not assume they apply to current entries.

Other Section 301 actions to watch

• Legacy chips. A Section 301 action on Chinese legacy semiconductors took effect December 23, 2025 at 0%. The rate rises on June 23, 2027 to a level USTR will announce at least 30 days in advance.
• Ships and port fees. Section 301 port fees and related duties on cranes and cargo-handling equipment were suspended for one year from November 10, 2025. We found no notice extending that suspension past November 9, 2026, although the announced truce extension to January 10, 2027 may lead to one.
• Second four-year review. USTR began its next review of the China tariffs on May 6, 2026. Domestic industry asked for the duties to continue, and on October 7, 2026 USTR published a notice that both 2018 actions stay in effect, subject to changes from the review. No new rates have been published.
• Excess capacity investigation. Launched March 11, 2026 against 16 economies including China. No final action as of October 22, 2026.

How to check your product in five minutes

1. Classify the product to 10 digits. A wrong code means a wrong list. Our step-by-step classification guide covers the method.
2. Look up the code on the tariff schedule or hts.usitc.gov and read the footnotes. They point to the Chapter 99 headings that apply.
3. Check U.S. note 20 for Lists 1 to 4A and the exclusions, note 31 for the four-year review products, and the forced labor notes for the 2026 duties.
4. Check whether Section 232 applies. If it does, the 12.5% duty does not.
5. Confirm country of origin. Section 301 China duties follow origin, not the shipping port.