Section 301 Tariffs 2026: The Complete List by Product and Rate
Section 301 is the legal authority behind the largest set of US tariffs on Chinese goods. First imposed in 2018 and expanded through 2026, the Section 301 tariffs cover four lists totaling thousands of HTS codes plus targeted doublings on EVs, semiconductors, solar cells, batteries, and critical minerals. This guide is the complete operational reference: what's covered, current rates, how to check your product, and the exclusion process.
What Section 301 is
Section 301 of the Trade Act of 1974 authorizes USTR to impose tariffs in response to foreign trade practices it determines are "unfair." The current China action was initiated in 2017, with first lists imposed in 2018. Subsequent reviews have expanded and adjusted the lists, most aggressively in 2024 and 2026.
For broader Trump-era context see our Trump Tariffs 2026 guide.
The 4 lists at a glance
| List | Effective date | Rate | Approx HTS lines | Categories |
|---|---|---|---|---|
| List 1 | July 2018 | 25% | 818 | Industrial machinery, aerospace, autos, robotics |
| List 2 | August 2018 | 25% | 279 | Electronics components, plastics, chemicals |
| List 3 | September 2018 | 25% | ~5,700 | Mid-stream goods: furniture, lighting, building materials, textiles, food |
| List 4A | September 2019 | 7.5% (raised to 25% for select) | ~3,200 | Consumer electronics, apparel, footwear, accessories |
| List 4B | (suspended) | — | — | Smartphones, laptops (originally planned, never enforced) |
2024-2026 doublings — the new high-rate categories
Under the 2024 USTR review, rates on several strategic categories were doubled or set at punitive levels:
| Category | Previous rate | 2026 rate |
|---|---|---|
| Electric vehicles (Chinese-brand) | 25% | 100% |
| Lithium-ion batteries (EV) | 7.5% | 25% |
| Lithium-ion batteries (non-EV) | 7.5% | 25% |
| Battery parts | 7.5% | 25% |
| Solar cells | 25% | 50% |
| Semiconductors (packaged) | 25% | 50% |
| Critical minerals | 0% | 25% |
| Steel and aluminum products | 7.5-25% | 25% |
| Medical syringes/needles | 0% | 50% |
| Ship-to-shore cranes | 0% | 25% |
| Personal protective equipment | 7.5% | 25% |
For the EV-specific math see our Chinese EV Tariffs 2026 guide.
How to check if your product is on a List
- Find your 10-digit HTS code for the product.
- Check the USTR's official Section 301 product list at ustr.gov.
- Match the first 8 digits — Section 301 lists use 8-digit HTS subheadings.
- Verify the list number (1, 2, 3, or 4A) — different lists have different rates.
- Confirm there's no active exclusion for your specific product.
Stacking with other tariff layers
Section 301 stacks on top of:
- Base MFN duty
- Section 232 (where applicable, e.g., metals)
- Reciprocal baseline (China = 30%)
- AD/CVD orders
For a Chinese consumer electronic on List 4A: base MFN (0%) + Section 301 (25%) + reciprocal baseline (30%) = 55%. Use our duty calculator to see your specific math.
The exclusion process
USTR periodically opens "exclusion windows" allowing importers to request that specific products be excluded from Section 301. Process:
- USTR announces an exclusion window (typically 30-90 days).
- Importers submit detailed product description and justification.
- Domestic producers can object (15 days).
- USTR reviews and either grants or denies the exclusion.
- Granted exclusions are typically valid for 12 months, renewable.
Approval rates: roughly 25-40% across the windows, higher for specialized products with no US producer.
Active exclusions in 2026
Several narrow exclusion categories remain active, primarily for:
- Medical equipment and PPE related to COVID-era extensions
- Specific solar wafer types
- Certain industrial chemicals without US production
- Narrow categories of agricultural equipment
Check the current exclusion list at the USTR portal before filing.
Strategic response for importers
- Audit your HTS codes annually. Even small reclassifications can move a product on or off the lists.
- Source diversification — see our guides on Vietnam, India, and Japan.
- Tariff engineering — minor product modifications that shift HTS classification (verify with a binding ruling).
- Foreign Trade Zones — defer duty under FTZ status.
- Drawback for re-exports — recover up to 99% on goods that leave the US. See our drawback guide.
What the courts could do
Section 301 has survived multiple legal challenges, unlike the IEEPA-based reciprocal tariffs. The biggest open question is the In Re Section 301 Cases litigation at the Court of International Trade, which could affect specific 2018-2019 increases. A ruling either way would not eliminate Section 301 — only adjust which rates and lists are valid.
Frequently asked questions
How many Section 301 lists are there?
Four original lists (Lists 1-4) plus 2024-2026 expansions doubling rates on EVs, semiconductors, solar cells, batteries, and critical minerals.
Does Section 301 apply only to Chinese goods?
Yes. Section 301 was created in response to USTR's investigation of Chinese trade practices. It applies only to Chinese-origin imports.
Can I avoid Section 301 by importing from Hong Kong?
No. Hong Kong is treated as part of China for Section 301 purposes since 2020.
Does Section 301 stack with the reciprocal baseline?
Yes. Both apply to Chinese-origin goods. The combined rate for most consumer goods is ~55-80%.
How do I file for a Section 301 exclusion?
During USTR-announced exclusion windows, file via the USTR portal with detailed product description and justification. Approval rates run 25-40%.
Will the courts strike down Section 301?
Pending litigation could adjust specific lists, but Section 301 itself has survived legal challenges. Don't bet on elimination.