Section 301 China tariffs in 2026: lists, rates and stacking

Last updated: 2026-06-02

Section 301 is the tariff program behind much of the China-specific duty importers pay. If you source from China, it is often the biggest single layer in your stack.

The lists

Section 301 duties are organized into lists (commonly referenced as List 1–4A), each covering specific HTS lines and product descriptions:

• Rates are typically 7.5% (List 4A) or 25% (Lists 1–3), depending on the product.
• Coverage is tied to HTS lines and product scope, so two similar products can have very different 301 exposure.
• The lists have been expanded and revised repeatedly — a code that wasn’t covered last year may be now.

Exclusions

Some products have exclusions that temporarily remove the 301 duty. Exclusions have expiry dates, and when one lapses the duty snaps back. This is exactly the kind of effective-date detail a calculator built before 2024 misses — and why a stale spreadsheet is dangerous.

How 301 stacks in 2026

For goods from China, Section 301 is additive with the other layers that apply on the entry date:

Base MFN + Section 301 + temporary import surcharge (+ Section 232 if metals, + AD/CVD, + MPF/HMF)

That combination is why effective rates on Chinese goods can be far above the base HTS rate. See current exposure by chapter on the China duties pages, and read IEEPA tariffs in 2026 for what changed after the 2025 reciprocal/IEEPA actions ended.

Check your code

Whether a specific 10-digit code carries 301 — and at what rate — comes down to the applicable USTR list, product scope, entry date and exclusions. Look it up with the HTS code lookup, then run it through the tariff calculator with China as the origin to estimate the full stacked duty on today’s date.

Informational only — not customs advice. Classification and valuation decisions are the importer’s responsibility under 19 USC §1484. For declarations or binding rulings, consult a licensed customs broker.