US Section 301 Tariffs on China: Lists, Rates & Stacking
US Section 301 China tariffs: Lists 1 to 4A, Chapter 99 headings, the 2024 to 2026 increases on EVs, batteries, solar and chips, and how duties stack.
Quick Answer: US Section 301 Tariffs on China
The four lists
USTR published four lists between 2018 and 2019. List 1 (USD 34 billion of goods), List 2 (USD 16 billion) and List 3 (USD 200 billion) carry 25%. List 4A carries 7.5%. List 4B was suspended and never collected. Each list has its own Chapter 99 heading, which the importer reports alongside the product's HTS code.
The 2024 four-year review
In 2024 USTR raised Section 301 rates on selected strategic goods, phased in from 2024 to 2026 (Chapter 99 headings 9903.91.01 to 9903.91.11). The rates our US HTS tool applies are:
| Product | HTS | Section 301 | With MFN |
|---|---|---|---|
| Electric vehicles | 8703.80 | 100% | 102.5% (MFN 2.5%) |
| Solar cells and modules | 8541.42 / 8541.43 | 50% | 50% (MFN 0%) |
| Semiconductors | 8541 / 8542 | 50% | 50% plus MFN where any |
| Lithium-ion EV batteries | 8507.60 (9903.91.06) | 25% | 28.4% (MFN 3.4%) |
| Medical gloves and syringes | Various | 50% to 100% | Check the heading |
How Section 301 stacks with other duties
Section 301 is an additional duty. The importer pays the MFN rate plus Section 301, and where they apply Section 232 duties and other Chapter 99 measures, each on the customs value unless the HTS notes say otherwise. Exclusions granted by USTR remove the Section 301 duty for named products only while the exclusion is in force.
Steel and aluminium (Chapters 72, 73 and 76) are the main stacking case. Section 232 duty is 50% (9903.82.02, in force since 4 June 2025; UK-origin goods 25%). On China-origin steel or aluminium it stacks with the 25% Section 301 duty (9903.91.01), so the combined additional tariff is 75% before MFN.
List 4B goods carry no Section 301 duty
List 4B (9903.88.16) was suspended and never collected. China-origin laptops (8471.30), smartphones (8517.13), microwave ovens (8516.50) and toys (9503.00) therefore carry 0% Section 301 duty.
2026 context
IEEPA tariffs ended after the Supreme Court ruling of 20 Feb 2026. The temporary Section 122 surcharge of 10% (9903.03.01 to .11) expired on 23 July 2026. The USD 800 de minimis exemption (19 USC 1321) remains suspended (CBP Dec. 26-12, effective 24 June 2026), so low-value China shipments still pay Section 301.
At a glance
| List | Chapter 99 heading | Rate |
|---|---|---|
| List 1 | 9903.88.01 | 25% |
| List 2 | 9903.88.02 | 25% |
| List 3 | 9903.88.03 | 25% |
| List 4A | 9903.88.15 | 7.5% |
| List 4B | 9903.88.16 | Suspended (0%) |
Worked example
A US importer brings in Chinese-origin rigid polyethylene tubes (HTS 3917.21.00) with a customs value of USD 50,000. MFN duty is 3.1%, which is USD 1,550. The product is on List 2, so Section 301 adds 25%, which is USD 12,500. Total duty is USD 14,050 before merchandise processing and harbor maintenance fees.
Frequently asked questions
Do Section 301 tariffs apply to all Chinese goods?
No. They apply only to products on the USTR lists, identified by HTS code, and only when the goods are of Chinese origin.
Is Section 301 charged on top of normal duty?
Yes. It is added to the MFN rate and to any other Chapter 99 duty that applies.
Where can I check the current Section 301 rate?
In US HTS Chapter 99 and the USTR Section 301 notices. Our US HTS tool shows the heading for each product we list.
Frequently asked questions
Do Section 301 tariffs apply to all Chinese goods?#
No. They apply only to products on the USTR lists, identified by HTS code, and only when the goods are of Chinese origin.
Is Section 301 charged on top of normal duty?#
Yes. It is added to the MFN rate and to any other Chapter 99 duty that applies.
Where can I check the current Section 301 rate?#
In US HTS Chapter 99 and the USTR Section 301 notices. Our US HTS tool shows the heading for each product we list.