Definition
What Is a Section 301 Tariff?
A Section 301 tariff is an additional US import duty — currently 7.5% to 25% — imposed by the US Trade Representative on Chinese-origin goods under Section 301 of the Trade Act of 1974, in response to unfair trade practices. It stacks on top of the base HTS duty rate.
Where Section 301 comes from
Section 301 of the Trade Act of 1974 (19 USC § 2411) authorizes the US Trade Representative (USTR) to investigate and respond to foreign trade practices that are 'unjustifiable, unreasonable, or discriminatory' and that burden US commerce. The 2018 China investigation found that Beijing's forced technology transfer, intellectual property theft, and discriminatory licensing practices warranted retaliatory tariffs. Successive USTR actions produced four tariff lists covering most Chinese exports to the United States.
The four lists at a glance
List 1 ($34B, 25%) — industrial inputs and capital goods, effective July 6, 2018. List 2 ($16B, 25%) — semiconductors, chemicals, and intermediate goods, effective August 23, 2018. List 3 ($200B, 25%) — broad industrial and consumer goods, raised from 10% to 25% in May 2019. List 4A ($120B, 7.5%) — consumer electronics, apparel, and footwear, effective February 14, 2020. List 4B was never implemented.
How Section 301 stacks with other duties
Section 301 is additive, not substitutive. A Chinese-origin industrial pump classified at HTS 8413.70.20 with a 3% base rate, on List 1 (25%), and subject to the 10% IEEPA baseline, faces a combined 38% duty plus the Merchandise Processing Fee — before AD/CVD, MPF caps, or HMF on ocean shipments. Build the full duty stack into your landed-cost model rather than relying on the headline base rate.
Checking whether your product is covered
Section 301 lists are defined at the 8-digit HTS level. Take the first 8 digits of your 10-digit code and search the USTR's Section 301 docket. The free HTS lookup tool below shows Section 301 status alongside the base rate when you enter a code. If a supplier has only sent a 6- or 8-digit foreign HS code, run it through the supplier HS code validator first to identify the matching US 10-digit codes before checking Section 301 coverage.
Mitigation options
Importers have a small set of legitimate strategies: tariff engineering at the design stage; substantial transformation in a third country to shift origin; first sale valuation to lower the dutiable value; foreign trade zone admission for inverted tariff manufacturing; and duty drawback when the imported goods are later exported. Each requires careful documentation — CBP actively investigates origin fraud and contrived 'first sale' transactions.
Frequently asked questions
- What is a Section 301 tariff in plain English?
- It is an extra duty the US charges on most goods imported from China, on top of the normal customs duty. The rate is 7.5% on consumer goods (List 4A) and 25% on most industrial and intermediate goods (Lists 1–3).
- Do Section 301 tariffs apply to goods made in Vietnam, Mexico, or India?
- No. Section 301 lists are tied to Chinese country of origin. Goods that are substantially transformed in another country generally lose their Chinese origin and are not subject to Section 301 — though CBP investigates 'transshipment' where Chinese components are merely assembled or relabeled in a third country.
- Are Section 301 exclusions still available?
- Most product-specific exclusions granted between 2019 and 2021 have expired. A small number of strategic exclusions remain or have been renewed. Check the USTR exclusion docket and consult a customs attorney before relying on an exclusion for entry purposes.
- Can I recover Section 301 duties through duty drawback?
- Yes. CBP confirmed that Section 301 duties are eligible for the standard 99% drawback refund when the imported goods are later exported, used in exported products, or destroyed under CBP supervision. The 5-year filing window applies.
Free tools
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Related in-depth guides
Longer-form articles that go deeper than the definition above.
Section 301 tariffs — complete guide
The full lists, rate history, exclusions, and mitigation options in detail.
IEEPA tariffs explained
How the 10% IEEPA baseline stacks on top of Section 301 for Chinese-origin goods.
Substantial transformation & origin
When manufacturing in Mexico or Vietnam actually shifts origin away from China.