US Section 301 tariffs on specified goods from China
US Section 301 tariffs add an extra duty on many Chinese-origin goods on top of the normal tariff. Following the 2024 four-year review the rates run from 7.5%–25% on the original lists, with targeted increases such as 100% on electric vehicles, 50% on solar cells and on certain semiconductors, and 25% on lithium-ion EV batteries, steel and aluminium — but only where your exact HTS line is listed, the origin is China and no active exclusion applies.
Not sure whether this affects your product?
Pilot checks your exact product against this measure, then takes you straight to duty, landed cost and margin — using official sources, never an invented rate.
What changed
- The Office of the U.S. Trade Representative maintains additional Section 301 tariffs on a large but specific set of Chinese-origin products, defined by HTS subheading (originally Lists 1–4A at 7.5%–25%).
- The 2024 four-year review added targeted increases on strategic goods — for example 100% on electric vehicles, 50% on solar cells and on certain semiconductors, and 25% on lithium-ion EV batteries, critical minerals, steel and aluminium — staged across specified dates.
- A Section 301 tariff is charged in addition to the ordinary (base) duty for the HTS line, and product-specific exclusions are added and allowed to expire.
When it applies
Section 301 tariffs apply at the time of import entry for goods of Chinese origin whose HTS line is on a current list. The original lists have applied since 2018–2019; the four-year-review increases took effect in stages (from September 27, 2024, with further tranches on January 1, 2025 and January 1, 2026). Confirm the operative date for your specific line against the USTR notice.
- Announced
- May 14, 2024
- Effective
- See official source
Which imports may be affected
- Goods with Chinese country of origin (origin, not just shipped-from).
- Only HTS lines that appear on a current Section 301 list.
- Charged on the customs value in addition to the base duty rate.
Exclusions and limits
- Product-specific exclusions can remove the additional tariff for a defined HTS line and description, but they are time-limited.
- Country of origin is decided by substantial-transformation rules, not by the shipping route.
- Some downstream or finished products are covered while related inputs are not — this is line-specific.
Coverage is defined line-by-line by HTS subheading, and specific product exclusions are granted and expire over time. A product only carries a Section 301 tariff if its exact HTS line is on a current list and no active exclusion applies.
Information you will need
- A clear product description so the likely HTS heading can be identified.
- Country of origin (where the goods were made / substantially transformed).
- Destination (United States) and the customs value basis.
Effect on cost and margin
- If your HTS line is listed, the additional Section 301 rate — from 7.5% up to 100% on the highest-profile lines such as electric vehicles — is added to the base duty, raising duty and therefore landed cost.
- A higher landed cost per unit compresses gross margin unless the selling price is adjusted.
- Switching origin away from China can remove the Section 301 element, but changes base duty and freight — compare the whole landed cost.
Illustrative only — not a rate quotation
| Product | A listed electronic accessory, made in China |
|---|---|
| Base duty | The ordinary HTS rate for the line (confirm on the schedule) |
| Section 301 | An additional 7.5%–25% on the original lists, or a higher four-year-review rate (e.g. 100% on EVs, 50% on solar cells) where the line is listed |
| Effect | Duty = base + Section 301, applied to customs value |
The actual base rate, Section 301 rate and current list status must be read from the official HTS line and USTR list for your product.
What you must verify
Confirm your exact HTS line appears on a current Section 301 list, and whether any active exclusion applies, before pricing.
- The current Section 301 product lists, four-year-review modifications and reinstated exclusions published by USTR.
- The specific Federal Register notice for your HTS line, including any exclusion extension and its expiry date.
- Your exact HTS line and its base rate on the USITC Harmonized Tariff Schedule.
Official sources
We do not publish tariff rates, dates or product lists ourselves. Confirm everything on the official sources below before you price or file.
Check this against your own product
Describe your product to Pilot. It works out the likely classification, tells you whether this measure may be relevant, and moves straight into your duty, landed cost and margin — so you get a decision, not just news.