Section 301 Tariffs Explained: Rates, Lists, and Duty Calculation

What are Section 301 tariffs?

Section 301 tariffs are additional duties on Chinese-origin imports imposed under Section 301 of the Trade Act of 1974, which authorizes the President to retaliate against foreign trade practices that are "unreasonable or discriminatory and burden or restrict U.S. commerce" [1]. Since 2018, these tariffs have covered approximately $370 billion in Chinese goods at rates from 7.5% to 100%, making them the single largest tariff program affecting U.S. importers.

How do you calculate total duty with Section 301?

Total duty with Section 301 is calculated by stacking the Section 301 surcharge on top of the base MFN duty rate and any other applicable tariff layers - including Section 232, the Section 122 surcharge, and antidumping/countervailing duties. The rates are additive, not compounding: a product with a 4% base duty and a 25% Section 301 rate owes 29% of its customs value, not 25% of the post-base-duty total.

TL;DR: Section 301 tariffs apply additional duties of 7.5% to 100% on approximately $370 billion in Chinese-origin imports, organized across Lists 1 through 4B. The rate depends on which list your product's HTS code falls under, plus any modifications from the 2024-2025 strategic sector increases. These duties stack on top of base MFN rates, Section 232, and the current Section 122 surcharge (10%, replacing the IEEPA reciprocal tariffs struck down by SCOTUS in February 2026) - meaning total effective rates on Chinese goods can still reach nearly 90% or higher before AD/CVD orders. GingerControl's Tariff Calculator shows the full duty stack for any HTS code and origin country, including Section 301, with date-sensitive rate accuracy.

Last updated: April 2026

What Is Section 301 and Where Does the Authority Come From?

Section 301 of the Trade Act of 1974 (19 U.S.C. Section 2411) grants the United States Trade Representative broad authority to investigate and respond to unfair trade practices by foreign governments [1]. Unlike tariff actions that require congressional legislation, Section 301 gives the executive branch unilateral power to impose duties or suspend trade agreement concessions.

The current Section 301 tariffs originated from USTR's March 2018 investigation into China's trade practices related to technology transfer, intellectual property, and innovation. USTR's findings concluded that China's government engaged in practices causing an estimated $50 billion in annual harm to the U.S. economy [2]. As USTR stated in the Federal Register notice: "China uses foreign ownership restrictions, including joint venture requirements, equity limitations, and other investment restrictions, to require or pressure technology transfer from U.S. companies to Chinese entities" [3].

The tariffs were implemented in four waves between July 2018 and September 2019. Understanding which list your product falls under - and which modifications have been applied since - is the first step in calculating your Section 301 exposure.

Section 301 Lists Breakdown: Rates, Dates, and Product Coverage

The Section 301 tariff program is organized into distinct lists, each with its own effective date, tariff rate, and product scope. The following table summarizes the current state of each list as of April 2026, incorporating the strategic sector increases that USTR finalized in 2024 and phased in through 2025 [4].

List	Effective Date	Original Rate	Current Rate	Approx. Import Value	Key Product Categories
List 1	July 6, 2018	25%	25%	$34 billion	Industrial machinery, electronics, medical devices, aerospace parts, nuclear reactors
List 2	August 23, 2018	25%	25%	$16 billion	Semiconductors, chemicals, plastics, railway equipment, motorcycles
List 3	September 24, 2018	10% → 25%	25%	$200 billion	Furniture, lighting, auto parts, building materials, food products, textiles
List 4A	September 1, 2019	15% → 7.5%	7.5%	$120 billion (4A+4B combined)	Consumer electronics, apparel, footwear, sporting goods, toys
List 4B	Originally March 2020	15% (delayed/suspended)	7.5%	(included above)	Cell phones, laptops, certain consumer goods - originally delayed, later subjected to reduced rate

Strategic sector increases (2024-2025): In May 2024, following a statutory four-year review, USTR announced targeted rate increases on products in strategic sectors. These increases apply to specific HTS subheadings within the existing lists [5]:

Sector	Previous Section 301 Rate	Revised Rate	Effective Date
Electric vehicles	25%	100%	September 27, 2024
Lithium-ion EV batteries	7.5%	25%	September 27, 2024
Battery parts (non-EV)	7.5%	25%	January 1, 2026
Solar cells	25%	50%	September 27, 2024
Semiconductors	25%	50%	January 1, 2025
Steel and aluminum products	0%–7.5%	25%	September 27, 2024
Ship-to-shore cranes	0%	25%	September 27, 2024
Medical gloves, syringes, respirators	7.5%	25%–50%	January 1, 2026
Natural graphite, permanent magnets	0%	25%	January 1, 2026

These sector-specific increases mean that two products on the same original list can now carry very different Section 301 rates. An importer of standard consumer electronics on List 4A still pays 7.5%, while an importer of lithium-ion battery packs classified under the same original list now pays 25%. This is exactly the kind of complexity that makes manual tariff calculation unreliable - and why GingerControl's Tariff Calculator applies the most current rate for any HTS code, reflecting both the original list assignment and any subsequent sector-specific modifications based on the entry date.

How Does Section 301 Stack with Other Tariff Layers?

Section 301 tariffs do not replace existing duties - they stack on top. The total duty on a Chinese import can include five or more additive layers:

Tariff Layer	Legal Authority	Rate Range	Applies To
Base MFN Duty	HTS Chapters 1–97	0%–20%	All imported goods based on classification
Section 232	Trade Expansion Act of 1962	50% (steel); 50% (aluminum); 50% (copper)	Steel, aluminum, copper, and derivative articles; automobiles (25% effective 2025). UK exception at 25%. [6]
Section 301	Trade Act of 1974	7.5%–100%	Chinese-origin goods on Lists 1–4B
~~Chapter 99 Reciprocal~~	~~IEEPA / HTS Chapter 99, Subchapter III~~	~~10%–145%~~	Struck down by SCOTUS (6-3) on Feb 20, 2026; IEEPA does not authorize tariffs [7]
Section 122	Trade Act of 1974	10%	All countries; temporary 150-day surcharge effective Feb 24, 2026 through July 24, 2026 [7]
AD/CVD	Tariff Act of 1930, Title VII	0%–500%+	Product- and country-specific dumping/subsidy duties

The rates are additive. A Chinese steel product could face: 3.4% base + 50% Section 232 + 25% Section 301 + 10% Section 122 = 88.4% before AD/CVD orders.

GingerControl's Tariff Calculator covers the full U.S. tariff stack: base duty, Section 232, Section 301, and Section 122 surcharge across 200+ countries.

Example Calculation: Stainless Steel Threaded Fasteners from China

Consider an importer entering stainless steel threaded fasteners classified under HTS 7318.15.20, with a customs value of $100,000 and an entry date in April 2026:

Duty Layer	Rate	Amount
Base MFN Duty (HTS 7318.15.20)	3.4%	$3,400
Section 232 (steel article)	50.0%	$50,000
Section 301 (List 1 - 25%)	25.0%	$25,000
Section 122 (150-day surcharge)	10.0%	$10,000
Total	88.4%	$88,400

On a $100,000 shipment, the total duty reaches $88,400 - Section 301 alone adds $25,000, but the stacking effect creates the real exposure. The same fastener imported from Taiwan or India would carry 3.4% base duty with no Section 232 or Section 301 - a difference of tens of thousands of dollars per shipment. GingerControl's 200+ country comparison shows exactly how duty cost shifts when you move sourcing out of China.

How Do You Determine If Your Products Are on a Section 301 List?

Determining whether your product is subject to Section 301 tariffs requires matching your 8-digit HTS code against USTR's product lists, published in a series of Federal Register notices (83 FR 28710, 83 FR 40823, 83 FR 47974, 84 FR 43304) and subsequent modifications [8].

The process involves three steps:

Classify your product accurately. Section 301 coverage is determined at the 8-digit HTS level. A classification error at the 8-digit level can mean the difference between a 0% and 25% Section 301 rate. GingerControl's HTS Classifier applies GRI logic to assign the correct 10-digit HTS code, which directly determines your Section 301 exposure.
Check the HTS code against the applicable list. Each list specifies covered 8-digit HTS subheadings. Your product must fall within a listed subheading AND be of Chinese origin to trigger the duty.
Verify for sector-specific modifications. The 2024 four-year review resulted in targeted rate increases for specific HTS codes within existing lists. A product originally on List 3 at 25% may now carry a 50% rate if it falls within a strategic sector like semiconductors or solar cells [5].

GingerControl's Tariff Briefing tracks Section 301 changes daily - including new USTR notices, exclusion grants and expirations, and sector-specific rate modifications - so compliance teams are notified when a rate change affects their product portfolio.

What Is the Section 301 Exclusion Process?

The Section 301 exclusion process allows importers to petition USTR for product-specific relief from Section 301 duties. USTR has conducted multiple rounds of exclusion requests, granting temporary relief where the tariffs caused "severe economic harm" or where the product was unavailable from non-Chinese sources [9].

Key facts about the exclusion process:

Exclusions are product-specific, not company-specific. A granted exclusion applies to all importers of the described product, not just the petitioner.
Exclusions are temporary. Most have been granted for one-year periods. The vast majority of originally granted exclusions have now expired.
Retroactive refunds. Granted exclusions are typically retroactive to the list's effective date, entitling importers to refunds of previously paid duties.
Low approval rate. USTR received over 53,000 exclusion requests for List 3 alone and granted approximately 6,800 - a 13% approval rate [10].
COVID-era exclusions. A separate set of medical product exclusions was granted during 2020-2021, most of which have since expired.

For importers whose exclusions have expired, the full Section 301 rate now applies. GingerControl tracks all active and expired exclusions and applies them automatically based on HTS code and entry date - ensuring that both current calculations and retroactive audits use the correct rate for each period.

What Has Changed with Section 301 in 2024-2026?

The Section 301 tariff landscape has undergone significant changes since the original implementation:

Statutory four-year review (2024-2025). USTR's statutory review, announced in May 2024, resulted in continuation of all existing tariffs plus the strategic sector increases detailed above. As USTR Katherine Tai stated: "These tariff modifications reflect the findings that China's acts, policies, and practices related to technology transfer, intellectual property, and innovation continue to be unreasonable and discriminatory" [11].

IEEPA reciprocal tariffs struck down; Section 122 replaces them (2026). The IEEPA-based "reciprocal tariffs" announced in April 2025 - which imposed rates up to 145% on Chinese goods - were struck down by the Supreme Court in a 6-3 decision on February 20, 2026. SCOTUS ruled that IEEPA does not authorize the imposition of tariffs [7]. The administration replaced them with a 10% across-the-board surcharge under Section 122 of the Trade Act of 1974, effective February 24, 2026 through July 24, 2026 (150 days). During this window, the administration is launching new Section 301 investigations to establish a longer-term tariff framework.

Ongoing litigation. The U.S. Court of International Trade heard challenges to the List 3 and List 4 tariffs, with plaintiffs arguing USTR exceeded its statutory authority. The Federal Circuit's rulings remain relevant to the program's legal durability [12].

CBP enforcement. CBP has intensified Section 301 enforcement, particularly around country-of-origin declarations. Products transshipped through third countries to avoid Section 301 duties face penalties under the False Claims Act and 19 U.S.C. Section 1592. EAPA investigations have targeted evasion schemes involving Chinese goods routed through Vietnam, Malaysia, Thailand, and Cambodia [13].

GingerControl is a trade compliance AI platform that helps importers, exporters, and customs brokers classify products, simulate tariff costs, and track policy changes. Its date-sensitive tariff engine reflects every Section 301 modification - including sector increases, exclusion windows, and rate adjustments - so calculations are accurate for the specific entry date.

Frequently Asked Questions

What is the difference between Section 301 Lists 1, 2, 3, and 4?

Lists 1 through 4 represent successive waves of tariff actions between July 2018 and September 2019, each covering a different set of HTS codes at different initial rates. Lists 1 and 2 (25%) targeted industrial goods; List 3 (escalated to 25%) covered a broad range of consumer and industrial products; List 4 (reduced to 7.5%) covers remaining consumer goods. GingerControl's Tariff Calculator identifies which list your HTS code falls under and applies the current rate - including any sector-specific modifications from the 2024 review.

Are Section 301 tariffs still in effect in 2026?

Yes. All Section 301 tariffs remain in effect as of April 2026. USTR's statutory four-year review, completed in 2024, resulted in continuation of all existing tariffs plus increased rates for strategic sectors including EVs, batteries, semiconductors, and solar cells. GingerControl's Tariff Briefing tracks any announced changes to Section 301 rates and notifies users when modifications affect their product classifications.

How do Section 301 tariffs interact with Section 232 tariffs?

Section 301 and Section 232 tariffs are separate programs with separate legal authorities, and they stack additively. A Chinese steel product can owe both 50% under Section 232 and 25% under Section 301 - on top of the base MFN duty. GingerControl's Tariff Calculator returns every applicable layer individually, showing the exact contribution of each program to the total duty owed.

Can I get an exclusion from Section 301 tariffs?

The exclusion process has been administered by USTR in multiple rounds, but most previously granted exclusions have expired. New exclusion rounds depend on USTR policy decisions. When exclusions are active, they apply to specific product descriptions - not HTS codes alone - and are time-limited. GingerControl tracks all active exclusions and applies them automatically based on product classification and entry date.

How do I know my total tariff exposure for Chinese imports?

Total tariff exposure requires stacking every applicable duty layer: base MFN rate + Section 301 + Section 232 (if applicable) + Section 122 surcharge (10% through July 24, 2026) + any AD/CVD orders. This calculation is date-sensitive and HTS-code-specific. GingerControl's Tariff Calculator performs this full-stack calculation instantly for any HTS code and origin country, with a 200+ country comparison that shows how sourcing from a different country eliminates Section 301 exposure entirely.

Do Section 301 tariffs apply to goods from Taiwan, Hong Kong, or Macau?

Section 301 tariffs apply to goods with a country of origin of "China" as determined by CBP's rules of origin. Taiwan is a separate customs territory and is not subject to Section 301. Hong Kong and Macau goods may be subject to Section 301 depending on CBP origin determinations and recent executive orders modifying their treatment. GingerControl's country-specific tariff engine reflects the correct treatment for each customs territory.

What happens if I misclassify a product and underpay Section 301 duties?

Underpayment of Section 301 duties due to misclassification or incorrect origin declarations triggers penalties under 19 U.S.C. Section 1592, with assessments ranging from the unpaid duties (negligence) to the full domestic value of the merchandise (fraud). CBP has prioritized Section 301 enforcement, and penalties are assessed per entry line. GingerControl's HTS Classifier reduces misclassification risk by applying GRI logic to assign accurate codes, directly determining your Section 301 exposure.

Ready to calculate your full Section 301 exposure? GingerControl's Tariff Calculator shows the complete duty stack - base duty, Section 232, Section 301, and Section 122 - for any HTS code across 200+ countries, with date-sensitive accuracy and transparent sourcing for every rate component.

Start calculating with GingerControl

References

Trade Act of 1974, Section 301 (19 U.S.C. Section 2411).
USTR, "Findings of the Investigation into China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation Under Section 301," March 22, 2018.
Federal Register, 83 FR 28710 (June 20, 2018). USTR notice of determination regarding China's technology transfer practices.
Federal Register notices establishing Section 301 lists: 83 FR 28710 (List 1), 83 FR 40823 (List 2), 83 FR 47974 (List 3), 84 FR 43304 (List 4).
USTR, "USTR Finalizes Action on China Tariffs Following Statutory Four-Year Review," May 2024.
Presidential Proclamation 9705 (March 2018), Section 232 tariffs on steel and aluminum (originally 25% and 10%; increased to 50% for steel, aluminum, and copper in June 2025).
Executive Order on Reciprocal Tariffs, April 2, 2025 (IEEPA-based reciprocal rates up to 145% on China). Struck down by SCOTUS 6-3 on Feb 20, 2026 (IEEPA does not authorize tariffs). Replaced by Section 122 surcharge at 10% for 150 days (Feb 24 – July 24, 2026).
U.S. International Trade Commission, Harmonized Tariff Schedule of the United States (2025 Revision).
USTR, "Procedures for Requests for Exclusion of Particular Products," Federal Register notices for Lists 1-4 (2018-2023).
Congressional Research Service, "Section 301: Tariff Exclusions on Products from China," updated 2024.
USTR Katherine Tai, statement on Section 301 four-year review findings, May 2024.
U.S. Court of International Trade, HMTX Industries LLC et al. v. United States, Court No. 20-03898.
CBP, Enforce and Protect Act (EAPA) investigation summaries, 2023-2025.

Last updated: April 2026