Section 301 Tariffs on China Explained for Importers

Section 301 tariffs are additional duties on many goods of Chinese origin, imposed by the U.S. Trade Representative under Section 301 of the Trade Act of 1974. They were introduced in 2018 and 2019 in a series of lists, most at 25% and one at 7.5%, and USTR raised rates on certain strategic products after its 2024 review. They are reported as Chapter 99 lines on the entry summary, and they are recoverable through duty drawback when the goods are exported.

How the lists work

Each Section 301 action covered a list of HTS numbers. If a product's base HTS number is on a list and its origin is China, the additional duty applies. Origin, not the shipping country, decides coverage, so goods made in China and shipped through another country are still covered.

How to check if your products are covered

• Find the base HTS number for the product. See how to find an HTS code.
• Check the Chapter 99 notes in the HTS for the 9903.88 provisions that list covered numbers.
• Confirm country of origin. See country of origin.
• Check current rates. Rates and coverage change, so confirm against the current HTS and USTR notices.

Exclusions

USTR has granted product exclusions at various times, many of them temporary and extended in rounds. An excluded product is entered under a specific Chapter 99 exclusion number. Missing an active exclusion means paying duty that was not owed.

Ways to reduce or recover Section 301 duty

• Duty drawback on goods later exported. See Section 301 duty drawback.
• Correct classification and origin, through a PSC where entries were wrong.
• First sale valuation, which lowers the value the duty is calculated on. See first sale.
• Active exclusions, where available.

Frequently asked questions

Did the Supreme Court ruling on IEEPA affect Section 301? No. Section 301 duties remain in force.

Does moving final assembly out of China end 301 duty? Only if the processing changes origin. Light assembly usually does not.

How Caspian handles Section 301

Caspian checks every 301 line in your entries and recovers what is recoverable through drawback and corrections. See our trade audit.

Works Cited:

• USTR: Section 301 investigations
• 19 U.S.C. 2411, Actions by the United States Trade Representative