China tariff reference
Section 301 tariff list by product: rates by list and HTS code
Section 301 duties are keyed to your 8-digit HTS subheading, not to the product name, so the only reliable way to check exposure is to classify first. Describe your product on the right, then match the code against the lists below.
Last updated July 2026 · Free while we build · AI estimate, not a customs ruling
Customs declaration · AI classifier
FORM TW-01
The short answer
Section 301 tariffs on Chinese-origin goods are organized into four original lists: Lists 1, 2 and 3 carry an additional 25 percent, and List 4A carries an additional 7.5 percent. On top of those, the statutory four-year review concluded in September 2024 raised rates on 14 strategic product groups, phased across 2024, 2025 and 2026. Electric vehicles went to 100 percent, semiconductors and solar cells to 50 percent, and the final tranche took effect on January 1, 2026, lifting non-EV lithium-ion batteries, natural graphite and permanent magnets to 25 percent and medical gloves to 100 percent. Whether your product is covered depends entirely on its 8-digit HTS subheading, which is listed against a Chapter 99 heading in the 9903.88 series.
The four original Section 301 lists
These are the lists imposed between 2018 and 2019 under the Trade Act of 1974. They still form the base layer, and most Chinese-origin goods that carry a 301 duty carry it because of one of these four.
| List | Imposed | Rate | Typical products |
|---|---|---|---|
| List 1 | July 2018 | 25% | Industrial machinery, tech inputs, capital equipment |
| List 2 | August 2018 | 25% | Chemicals, plastics, semiconductors, motorcycles |
| List 3 | Sept 2018, raised to 25% in May 2019 | 25% | Furniture, auto parts, luggage, building materials |
| List 4A | Sept 2019, cut to 7.5% in Feb 2020 | 7.5% | Apparel, footwear, consumer electronics, housewares |
A common error worth naming: only List 4A was reduced to 7.5 percent, in the January 2020 Phase One agreement. Lists 1, 2 and 3 were never cut and remain at 25 percent. A fair number of secondary sources state this incorrectly. List 4B was announced but never took effect.
The strategic-sector increases from the four-year review
USTR finalized these on September 13, 2024, covering 14 product groups across 382 HTS subheadings. Rates were phased over three years. The dates matter: an entry filed the day before a step-up pays the old rate.
| Product group | Rate | Effective |
|---|---|---|
| Electric vehicles | 100% | Sept 27, 2024 |
| Syringes and needles | 100% | Sept 27, 2024 |
| Solar cells (assembled or not) | 50% | Sept 27, 2024 |
| Lithium-ion EV batteries | 25% | Sept 27, 2024 |
| Battery parts, non-lithium-ion | 25% | Sept 27, 2024 |
| Steel and aluminum products | 25% | Sept 27, 2024 |
| Ship-to-shore gantry cranes | 25% | Sept 27, 2024 |
| Other critical minerals | 25% | Sept 27, 2024 |
| Semiconductors | 50% | Jan 1, 2025 |
| Solar wafers and polysilicon | 50% | Jan 1, 2025 |
| Tungsten products | 25% | Jan 1, 2025 |
| Rubber medical and surgical gloves | 50%, then 100% | Jan 1, 2025, then Jan 1, 2026 |
| Lithium-ion non-EV batteries | 25% | Jan 1, 2026 |
| Natural graphite | 25% | Jan 1, 2026 |
| Permanent magnets | 25% | Jan 1, 2026 |
| Facemasks and respirators | 50% | Jan 1, 2026 |
The rows highlighted in white took effect on January 1, 2026 and are the final tranche of the review. Natural graphite and permanent magnets went from zero additional duty to 25 percent, which is the single biggest change for anyone building motors, speakers, sensors or battery packs.
How to check whether your product is on a Section 301 list
Work from the code, never from the product name. Get the 10-digit HTS number for your item, then look at its 8-digit subheading, because that is the level the lists are written at. In the Harmonized Tariff Schedule, a covered subheading carries a cross-reference to a Chapter 99 heading in the 9903.88 series, and that Chapter 99 line states the additional rate. So the practical sequence is: classify the product, note the base duty from Chapter 1 to 97, then check for a 9903.88 reference and add that rate on top. Products that look identical on a shelf can sit in different subheadings, and one may be listed while the other is not, which is exactly why the classification step cannot be skipped. If you are starting from scratch, the method is laid out in how to find the HS code for a product.
Section 301 stacks, it does not replace
This is the most expensive misunderstanding in the whole area. The 301 duty is additional. A furniture item with a 4 percent base MFN rate that appears on List 3 pays 4 percent plus 25 percent, not 25 percent. Section 232 metal duties, antidumping and countervailing duties, and any current reciprocal or policy-layer tariff stack on as well, each under its own authority. Then the merchandise processing fee and, on ocean freight, the harbor maintenance fee ride on top of that. A landed-cost estimate that models only the headline 301 rate will be materially wrong. Build the layers explicitly, which is what the import duty calculator is for, and see the merchandise processing fee for the fee layer.
Origin, not shipping point, decides exposure
Section 301 attaches to goods of Chinese origin, and origin is a legal test about where the product was substantially transformed, not about which port it sailed from. Routing a Chinese-made item through a third country and relabeling it does not change its origin, and CBP treats that as transshipment, which carries penalties well beyond the duty avoided. Genuine manufacturing in another country can change origin, but the standard is a real substantial transformation into a new article with a different name, character and use. If your sourcing has moved, the country lane guides for Vietnam and Mexico cover what changes and what does not.
Exclusions and how long they last
USTR has operated exclusion processes that temporarily remove specific products from 301 duties, including a set of machinery exclusions tied to domestic manufacturing and a longer-running list of solar manufacturing equipment exclusions. Exclusions are narrow, they are written to specific product descriptions rather than whole subheadings, and they expire on stated dates that get extended, or not, by separate notices. Because of that, an exclusion you relied on last year may not be in force today, and the only safe practice is to verify the current status before you file rather than carry a stale assumption in a spreadsheet. This page states rates as of July 2026; where a duty affects a large or repeating shipment, confirm against the current Harmonized Tariff Schedule and USTR notices before you commit.
Section 301 list questions, answered
What products are on the Section 301 tariff list?
The four original lists cover roughly two-thirds of US imports from China by value: List 1 industrial machinery and tech inputs, List 2 chemicals and semiconductors, List 3 furniture, auto parts and many consumer goods, and List 4A apparel, footwear and consumer electronics. The 2024 review added higher rates on 14 strategic groups including EVs, batteries, solar, semiconductors, steel, aluminum, critical minerals and medical goods.
How do I find out if my HTS code is subject to Section 301?
Look up your 10-digit HTS code in the Harmonized Tariff Schedule and check whether its 8-digit subheading carries a cross-reference to a Chapter 99 heading in the 9903.88 series. If it does, that Chapter 99 line states the additional Section 301 rate that applies to Chinese-origin goods. The lists are written at the 8-digit level, so the classification has to be right first.
What is the current Section 301 tariff rate?
It depends on the list. Lists 1, 2 and 3 carry an additional 25 percent and List 4A carries 7.5 percent. Strategic sectors covered by the 2024 four-year review carry higher rates: 100 percent on electric vehicles, syringes and needles, and medical gloves as of January 2026; 50 percent on semiconductors, solar cells, solar wafers, polysilicon and facemasks; and 25 percent on batteries, graphite, permanent magnets, tungsten, steel and aluminum.
Did Section 301 tariffs go up in 2026?
Yes. The final tranche of the September 2024 modification took effect on January 1, 2026. Non-EV lithium-ion batteries rose from 7.5 to 25 percent, natural graphite and permanent magnets rose from zero to 25 percent, rubber medical and surgical gloves rose from 50 to 100 percent, and facemasks and respirators rose to 50 percent. These were scheduled increases announced in 2024, not new actions.
Are Section 301 tariffs in addition to regular duty?
Yes. Section 301 duties are additional and stack on top of the normal MFN rate for your HTS code. A product with a 4 percent base rate on List 3 pays 4 percent plus 25 percent. Section 232 metal tariffs, antidumping and countervailing duties and any current policy-layer tariff stack separately, each under its own legal authority, and customs fees apply on top of all of it.
Classify the product first, then you can check the list against a real code.
Related: Section 301 tariffs explained, import duty from China to USA.