Published July 13, 2026. Complete guide to U.S. Section 301 tariffs on Chinese imports — current rates, sector-specific increases, exclusions, and the new forced-labor investigation proposed in June 2026.
What Are Section 301 Tariffs?
Section 301 tariffs are additional duties imposed by the United States Trade Representative (USTR) on goods imported from China, authorized under Section 301 of the Trade Act of 1974. Unlike standard MFN (Most Favored Nation) tariffs set by Congress through the HTS schedule, Section 301 tariffs are executive-branch trade remedies applied on top of standard duties in response to identified unfair trade practices.
The current Section 301 tariff regime was initiated following a 2018 USTR investigation concluding that China’s technology transfer practices, intellectual property policies, and innovation-related acts were unreasonable and a burden on U.S. commerce. The resulting tariffs have been maintained, expanded, and reviewed through multiple administrations, and remain fully in effect as of July 2026.
Current Section 301 Tariff Structure — July 2026
Lists 1–3: 25% Additional Duty
Lists 1 through 3 cover approximately $250 billion in Chinese goods and impose a 25% additional duty on top of the standard MFN tariff rate. This covers the broadest range of products, including:
- Industrial machinery, mechanical appliances, and equipment
- Electrical machinery, electronics, and components
- Vehicles, aircraft, and transportation equipment parts
- Chemicals, plastics, rubber, and manufactured articles
- Furniture, lighting, and prefabricated buildings
- Most consumer goods and intermediate inputs
List 4A: 7.5% Additional Duty
List 4A covers approximately $120 billion in Chinese goods at a lower 7.5% rate. This primarily includes consumer electronics, clothing and apparel, footwear, toys, and certain agricultural products that were originally excluded from higher rates due to consumer price impact concerns.
Sector-Specific Rates (from 2024 Four-Year Review)
Following the mandatory four-year review of the Section 301 tariff actions, USTR implemented targeted increases on strategic sectors, effective through 2024–2026:
- Electric vehicles (BEVs): 100% (effective September 27, 2024)
- Semiconductors: 50% (phased, effective January 1, 2025)
- Solar cells and modules: 50%
- Lithium-ion EV batteries: 25%
- Ship-to-shore cranes: 25%
- Medical products (syringes, needles, PPE): 25–50%
- Steel and aluminum products: 25% (in addition to Section 232 tariffs in some cases)
New Forced Labor Section 301 Investigation — July 2026
What Is Being Proposed
In June 2026, USTR initiated a new Section 301 investigation targeting forced labor practices across 99+ countries, with China as the primary focus. USTR has proposed an additional 12.5% tariff on Chinese goods across virtually all product categories as a remedy for forced labor in Chinese supply chains. A public comment period closed July 6, 2026, and a formal hearing was held July 7, 2026. Final action — including the implementation date — is expected imminently.
Impact on Your Cost Model
If implemented, this additional 12.5% would stack on top of existing Section 301 rates. An importer currently paying List 1–3 tariffs would see effective Section 301 rates jump from 25% to 37.5%. Combined with MFN duties and any applicable ADD/CVD, total effective tariff rates on Chinese goods could exceed 50–60% for many product categories.
Section 301 Exclusions
USTR has granted product-specific exclusions to Section 301 tariffs on a case-by-case basis. Many exclusions have been extended multiple times; the current round of extensions runs through November 10, 2026 for certain product categories. A second four-year review began in May 2026, with potential for additional exclusion opportunities during the review process.
To check whether your HTS code has an active exclusion:
- Visit USTR.gov and search the Section 301 tariff actions database
- Search the Federal Register for your 10-digit HTS code in recent exclusion notices
- Work with a licensed customs broker who monitors exclusion status for their clients’ HTS codes
IEEPA Tariffs — No Longer in Effect
In addition to Section 301, the prior administration implemented tariffs under IEEPA (International Emergency Economic Powers Act) authority — including reciprocal tariffs and fentanyl-related tariffs. The Supreme Court invalidated these IEEPA-based tariffs in early 2026. They are no longer in effect. If your duty calculation model included IEEPA tariff layers, you should recalculate immediately — you may be overpaying on duty deposits.
To calculate your actual current duty obligation:
- Identify your 10-digit HTS code
- Look up the MFN (Column 1 General) rate in the HTSA
- Check whether your HTS code is on Section 301 Lists 1–4A and at what rate
- Check for active ADD/CVD orders on your product from China
- Add applicable Merchandise Processing Fee and Harbor Maintenance Fee (ocean)
- Verify whether any active Section 301 exclusion applies to your specific HTS code
Know Your Exact Section 301 Duty Rate Before You Import
FreightClear.com helps importers calculate their complete duty obligation — including Section 301, ADD/CVD, MPF, and HMF. Use our HTS code finder or speak directly with a licensed customs broker.
