Section 301 China tariffs: lists, rates, exclusions and how to lower the duty

Short answer: the Section 301 China tariffs are additional US duties on goods of Chinese origin, imposed by the Office of the US Trade Representative (USTR) from 2018 after its investigation of China’s technology transfer and intellectual property practices. As of October 2026, Lists 1, 2 and 3 pay an extra 25% and List 4A pays 7.5%, while products named in the 2024 four-year review carry a higher rate under the 9903.91 headings that replaces the list rate (100% for electric vehicles, 50% for semiconductors). The 178 remaining product exclusions are scheduled to expire at 11:59 p.m. EDT on November 9, 2026, and since July 24, 2026 Chinese goods also pay the separate 12.5% forced-labor Section 301 duty.

Which list a product is on, whether an exclusion covers it and what can lawfully lower the duty all start from the same 8-digit HTS line, so this guide works through the program in that order. Rates and dates were checked against USTR’s Federal Register notices and press releases and CBP CSMS messages 62411889, 69326983 and 69990649 on October 23, 2026; confirm current figures in the HTSUS Chapter 99 notes at hts.usitc.gov before you rely on them.

What is Section 301, and how did the China action start?

Section 301 of the Trade Act of 1974 (19 USC 2411) lets USTR act against a foreign practice that “is unreasonable or discriminatory and burdens or restricts United States commerce,” including by imposing duties on that country’s goods.

USTR opened the China investigation in August 2017 and reported in March 2018. Tariff actions followed in waves: 25% on about $34 billion of annual imports from July 6, 2018, a second 25% action on about $16 billion from August 23, 2018, a third list in September 2018 and a fourth in September 2019. Importers call them Lists 1 to 4.

What are Lists 1, 2, 3 and 4A, and what happened to List 4B?

Each list is a set of 8-digit HTS subheadings with its own Chapter 99 heading and rate. As of October 2026:

List 4B is the most common error in Section 301 summaries. It was meant to cover consumer goods such as many phones, laptops and toys, and no duty was ever collected under it.

What did the 2024 four-year review change?

Under 19 USC 2417(c), a Section 301 action ends at its four-year anniversary unless a domestic industry that benefits from it asks for continuation, which triggers a review. The first review ended with USTR’s final notice of September 18, 2024 (89 FR 76581), which kept the lists and set higher rates for named products under the 9903.91 headings:

A 2024 review rate is the whole Section 301 China rate for the line it covers; it replaces the List 1 to 4A rate and is not added to it. CBP’s implementing message, CSMS 62411889 (September 26, 2024), tells filers that covered goods “should be entered under” the 9903.91 heading at its rate. On a hypothetical line that paid 7.5% under List 4A and is now covered by a 25% review heading, the Section 301 China duty is 25%, not 32.5%. The 12.5% forced-labor duty is a separate action and still applies on top unless an exemption does.

The second statutory review began with a USTR notice published May 6, 2026 (91 FR 24636). USTR received 86 continuation requests for the July 2018 action and 76 for the August 2018 action, and on October 7, 2026 it announced that both “will remain in effect, subject to possible further modifications” (91 FR 64212). A separate notice will set out the review process; as of October 23, 2026 it had not been published, so the rates above stand.

How do you check your HTS lines against the lists, step by step?

The check has four steps per SKU, and only the first needs real judgment. For each SKU you need a plain description of what it is, its material and its function, the HTSUS code on file, the country of origin and the entry dates. You also need the current HTSUS Chapter 99, subchapter III; write down the revision you used, because its notes are amended several times a year.

Step 1: is the classification right?

Confirm the code before you look at any list. Read the heading and subheading text against the product, apply the Section and Chapter notes and work through the General Rules of Interpretation (GRI) in order. Codes in product masters are often copied from a supplier invoice, inherited from a predecessor SKU or picked by keyword, and none of those is a classification.

TariffWolf does the reading for this step. Through its web interface or the Google Sheets and Excel add-on, it gives each SKU a 6-digit HS code with the notes, GRIs and CBP rulings behind it, asks product-specific questions when a fact such as battery capacity is missing, and routes low-confidence SKUs to an in-house expert. Your classifier or licensed customs broker then picks the last four digits of the US line from that documented starting point, and the list check runs on the result.

Step 2: is the 8-digit subheading in U.S. note 20?

Lists 1, 2, 3 and 4A are written as 8-digit subheadings in U.S. note 20 to subchapter III of Chapter 99. The list duty applies when two things are true: the product’s 8-digit subheading is in the note, and its country of origin is China. The two-digit statistical suffix does not change list membership; a different 8-digit subheading can. Matching at six digits does not work either, because two 8-digit lines under one HS subheading can sit on different lists.

Origin follows the last substantial transformation, not the shipping route. The Justice Department’s August 5, 2026 settlement with Everlight Electronics ($5.15 million) concerned Chinese LEDs allegedly shipped through Taiwan to avoid Section 301; the claims are allegations, with no finding of liability.

Step 3: does a 2024 review heading or a Chapter 99 condition change the answer?

Check the 9903.91 headings and U.S. note 31 separately from the lists. Some review headings are drawn more narrowly than an 8-digit subheading, so one product inside a List 3 line can carry a different rate from its neighbors, and where a 9903.91 heading covers the product its rate replaces the list rate. Then read the heading text for any “except” clause, and note every other Chapter 99 measure the line triggers so the Section 301 number goes in the right position.

Step 4: test the exclusions and the forced-labor duty

Test any exclusion candidate against its written description (the next section shows how). Then add the forced-labor Section 301 duty, which is not list-based: since July 24, 2026 it adds 12.5% to Chinese goods under 9903.05.31 unless one of its exemptions applies.

Worked example: one lantern, two classifications

Take a rechargeable LED camping lantern made in China, imported in a $50,000 entry. The product master shows a code under 9405.42, LED luminaires, picked by a keyword search for “LED light”.

The classification does not hold. Heading 8513 covers “portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos)”, which describes a battery lantern exactly. Heading 9405 covers luminaires “not elsewhere specified or included”, and Chapter 94 Note 1(f) excludes lamps of Chapter 85. Under GRI 1 the lantern goes to 8513.10. Now the list check, with assumed list positions for illustration only (verify the real ones in note 20): suppose the 9405.42 subheading is on List 3 and the 8513.10 subheading is on List 4A.

Swap the assumed list positions and the same error becomes an $8,750 underpayment on every entry. Recovering an overpayment (post-summary correction or protest) and disclosing an underpayment (prior disclosure) both carry deadlines and legal risk, so take them to a licensed customs broker or trade attorney.

How do you run the check across a catalog?

Put the steps in columns of one spreadsheet, so each SKU’s answer and evidence sit on one row; the lookups take minutes, and the reviewed code is where the time goes.

1. SKU, description and origin, exported from the product master.
2. The reviewed 10-digit code, with who reviewed it and when.
3. The first eight digits, looked up against a sheet of note 20 subheadings tagged List 1, 2, 3 or 4A.
4. A 2024 review column that overrides the list column where it applies, and an exclusion column filled by 10-digit match and confirmed by a person reading the description.
5. The forced-labor heading, the HTSUS revision and the date checked.

Which exclusions are left, and when do they expire?

As of October 23, 2026, 178 exclusions remain: 164 under heading 9903.88.69, described in U.S. note 20(vvv), and 14 for solar manufacturing equipment under 9903.88.70, in note 20(www). USTR’s May 30, 2024 notice (89 FR 46948) kept the 164, and its notice of December 1, 2025 (90 FR 55232) extended all 178 after the November 1, 2025 US-China trade deal. The annexes end coverage at 11:59 p.m. EDT on November 9, 2026, while another passage says “until November 10, 2026”; treat November 9 as the deadline.

Press reports in late September 2026 described a US-China truce extension to January 10, 2027, but no USTR notice extends the exclusions: the Federal Register shows no USTR China Section 301 document after October 7, 2026, and none of USTR’s press releases dated October 14 to 23 announces one. No process for new requests is open. What USTR did publish were conforming amendments (91 FR 56538, September 2, 2026, and 91 FR 64211, October 7, 2026) that rewrote five exclusions to follow statistical-number changes effective July 1, 2026, without touching the expiry date.

How is an exclusion written?

Exclusions are numbered entries in U.S. note 20(vvv) or 20(www); subdivisions (i) to (iv) of note 20(vvv) belong to Lists 1, 2, 3 and 4A. A few entries name a whole statistical number, but most describe a product with limits. Entry 7 of note 20(vvv)(i), as printed in 2024, reads:

“Compressors, other than screw type, used in air conditioning equipment in motor vehicles, each valued over $88 but not over $92 per unit (described in statistical reporting number 8414.30.8030)”

That entry adds three tests to the HTS number: compressor type, end use and a $4 band of unit value. The December 2025 notice makes an exclusion available for “any product that meets the description in the product exclusion,” so the words decide.

How do you match a product to an exclusion?

1. Confirm the 10-digit classification (step 1 above). An exclusion tied to the wrong line is not available.
2. Check whether the statistical number has changed since the exclusion was written. The September 2026 amendment, for example, moved entries 4 to 6 of note 20(vvv)(i) to 8413.91.9039, 8413.91.9046, 8413.91.9059 or 8413.91.9099 from July 1, 2026.
3. Test each limit against the product: unit value, weight, power source, dimensions, material, end use, “other than” carve-outs.
4. File the proof with the entry records: specification sheet, invoice unit value and a note of which entry you rely on and why.

In the hypothetical pairs below (entries 7 and 13 as published in May 2024), each pair shares a statistical line and only one product fits the words.

How do you report an exclusion, and what does it leave in place?

Report 9903.88.69 or 9903.88.70 in place of the list heading; CBP repeated in CSMS 69990649 (September 22, 2026) that importers “should not report the corresponding Chapter 99 number for Section 301 China duties” when 9903.88.69 is reported. An exclusion removes the list duty only. The forced-labor exemptions (9903.05.85 to 9903.05.92) do not include it, so an excluded product still pays its Column 1 rate plus 12.5% unless, for example, it is a Section 232 good exempt under 9903.05.90, which a vehicle compressor may be.

What happens on November 10, and how do you check the status?

If no notice appears, goods entered or withdrawn from a warehouse for consumption after 11:59 p.m. EDT on November 9, 2026 pay the list duty, or the 2024 review rate where one applies. On a hypothetical $200,000 of List 3 goods a quarter, that is $50,000 more duty per quarter. Take 9903.88.69 and 9903.88.70 out of entry templates and broker instructions before the date.

If USTR extends them, the notice will set the dates and CBP will issue a CSMS message; for duty already paid on covered goods, CBP’s route is a post-summary correction within its filing window or a protest after liquidation (CSMS 69990649). To check status, look in four places: USTR’s press releases; the Federal Register’s USTR documents, for a notice naming 9903.88.69 or 9903.88.70; CBP’s CSMS messages; and the end date in the 9903.88.69 article description of the current HTSUS. A summit statement does not change an entry. A published notice does.

How does Section 301 combine with other duties?

The China list duty is added to the MFN rate and to most other layers, and every ad valorem rate is applied to the same customs value. Take a hypothetical $100,000 entry of a Chinese product on List 3 with an example MFN rate of 3.4%, shipped by ocean:

Section 232 duties, where they apply, are added on top of the list duty, and Section 232 goods are exempt from the forced-labor duty (9903.05.90); our comparison of Section 232 and Section 301 works through those cases. The IEEPA duties on Chinese goods ended for entries from February 24, 2026 and are not part of Section 301.

What are the lawful ways to lower Section 301 duty?

The lawful options, from cheapest to most involved, are a classification review, a redesign, a matching exclusion, a real change of origin, first sale valuation, and a foreign trade zone or drawback for goods exported again. Each works only when the facts support it.

The classification review comes first, and it has to be honest in both directions: a corrected line may pay more, and a code picked for its lower rate without the analysis is misclassification. A redesign that really changes the product as imported is different, since goods are classified in their condition at importation and US courts have long accepted products designed to fall in a lower-duty provision when the change is real.

Moving production removes the China list duty only if the goods are substantially transformed in the new country into a new article with a different name, character or use; simple assembly or packing usually leaves them Chinese, and the new country may carry its own forced-labor rate.

First sale valuation lowers the value the duty is charged on: where a middleman is involved, CBP can accept the factory price if that sale was bona fide, at arm’s length and for goods clearly destined for the United States. On a hypothetical List 3 product bought at $8.20 and resold at $10.00, list duty falls from $2.50 to $2.05 a unit.

Zones and drawback help mainly with exported goods. Section 301 goods must enter a foreign trade zone in privileged foreign status (CSMS 39587690), which under 19 CFR 146.65(a)(1) fixes their rate when the status is applied for, so the inverted-tariff benefit is lost. CBP treats Section 301 duties as eligible for drawback (99% under 19 USC 1313) on goods later exported or destroyed.

Which mistakes give a wrong Section 301 answer?

• Adding a 2024 review rate on top of the list rate, or forgetting it.
• Claiming an exclusion on an HTS match alone, or leaving it in the entry template after a price change takes the product out of its value band.
• Treating goods shipped from Vietnam as non-Chinese without an origin analysis.
• Assuming a penalty per entry line. Under 19 USC 1592 CBP assesses a penalty per violation, based on culpability and the total loss of duty.
• Running the check once. Lists, rates and exclusions change by Federal Register notice.

Related reading

• The Pre-Shipment Compliance Check Every Exporter Should Run
• The Most Reliable Tariff Classification Workflows in 2026
• Best Free ECCN Classification Tool in 2026
• Free ECCN Classification Tool in 2026: What You Actually Get

Frequently asked questions

Can I check Section 301 coverage with a 6-digit HS code?

Not reliably. The lists are written at 8 digits and most exclusions at 10 digits plus a description, so the 6-digit HS code is the starting point and the US 8-digit and 10-digit lines decide the answer.

When do the Section 301 exclusions expire?

The 178 exclusions under 9903.88.69 and 9903.88.70 are scheduled to expire at 11:59 p.m. EDT on November 9, 2026, per the annexes of USTR’s December 1, 2025 notice. As of October 23, 2026 USTR had published no extension, despite press reports of a US-China truce running to January 10, 2027.

Do Chinese goods pay both the list duty and the forced-labor duty?

Yes. As of October 2026, Chinese goods pay the 12.5% forced-labor Section 301 duty under 9903.05.31 on top of the line’s China Section 301 rate, unless an exemption applies, such as coverage by a Section 232 action. A China exclusion removes the list duty but not the forced-labor duty.

Are Section 301 tariffs permanent?

No. Under 19 USC 2417(c), a Section 301 action ends after four years unless a domestic beneficiary requests continuation. USTR received requests in 2026 and announced on October 7, 2026 that both China actions remain in effect while a second four-year review runs.

Is it legal to reduce Section 301 tariffs?

Yes, when it comes from correct classification, a real product change, a qualifying exclusion, a genuine change of origin, an accepted first sale value or drawback. Misdescribing goods, or routing them through a third country without substantial transformation, is evasion.

Section 301 looks like a rate question and turns out to be a classification question. Before November 9, confirm and document the subheading of every Chinese-origin SKU, test the ones on 9903.88.69 or 9903.88.70 against the exclusion text, and price the list duty for any that fail.

For catalogs with hundreds or thousands of Chinese-origin SKUs, TariffWolf’s bulk classification service sends back the 6-digit HS code for each one with its legal notes, GRIs and rulings, and flags uncertain items for a classifier; your broker or trade team completes the US line and runs the list check from there. You can send a sample file and review the justifications first.

Sources

• 19 USC 2411, 19 USC 2417 and 19 USC 1592
• USTR, four-year review modifications, 89 FR 76581 (September 18, 2024), 89 FR 101682 (December 16, 2024) and CBP CSMS 62411889 (September 26, 2024)
• USTR, Continuation of Actions, 91 FR 64212 (October 7, 2026) and Notice of Conforming Amendment to Product Exclusion, 91 FR 64211 (October 7, 2026)
• USTR, extension of 178 exclusions, 90 FR 55232 (December 1, 2025) and 89 FR 46948 (May 30, 2024)
• CBP CSMS 69990649, Section 301 China conforming amendment (September 22, 2026) and CSMS 69326983, forced-labor Section 301 duties (July 23, 2026)
• CBP CSMS 39587690, Section 301 origin, drawback and FTZ guidance (August 30, 2019) and 19 CFR 146.65
• Heading 8513 (2026 Schedule B, Chapter 85) and Chapter 94 Note 1(f) and heading 9405 (Chapter 94)
• US Attorney’s Office, District of Maryland, Everlight Electronics settlement (August 5, 2026)