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

Last updated: 2026-06-02

Section 301 is the tariff program behind most of the China-specific duty importers pay. If you source from China, it’s usually 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 headings:

• Rates are typically 7.5% (List 4A) or 25% (Lists 1–3), depending on the product.
• Coverage is by HTS heading, 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:

Base MFN + Section 301 + IEEPA + reciprocal baseline (+ any AD/CVD, + MPF/HMF)

That combination is why effective rates on Chinese goods routinely clear 50%. See current exposure by chapter on the China duties pages, and read IEEPA tariffs explained for the layer that often sits right on top of 301.

Check your code

Whether a specific 10-digit code carries 301 — and at what rate — comes down to the list it’s on. Look it up with the HTS code lookup, then run it through the tariff calculator with China as the origin to see 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 binding rulings, file CBP Form 19; for declarations, consult a licensed customs broker.