Section 301 Tariff Calculator: Check if Your Product Is Affected (2026)
Find out if your product faces Section 301 tariffs from China. Free calculator shows exact rates, which list applies, and how much you'll pay in 2026.
Section 301 tariffs are the single biggest cost variable for US importers sourcing from China. Imposed under Section 301 of the Trade Act of 1974, these tariffs add 7.5%–100% on top of normal MFN duty rates — and in 2026, they apply to virtually all Chinese-origin goods. TariffCheck automatically checks whether your product falls under Section 301 and calculates the exact additional cost.
What Are Section 301 Tariffs?
Section 301 tariffs are additional duties imposed on Chinese goods in response to unfair trade practices. They were originally announced in 2018 and have been expanded and increased multiple times:
| Action | Year | Rate | Products |
|---|---|---|---|
| List 1 | 2018 | 25% | Industrial machinery, chemicals, aerospace |
| List 2 | 2018 | 25% | Semiconductors, motor vehicles, chemicals |
| List 3 | 2018–2019 | 25% | $200B+ in consumer goods, furniture, electronics |
| List 4A | 2019 | 7.5% | Consumer electronics, clothing, footwear |
| 2024 Increases | 2024 | 50–100% | Solar panels, EVs, batteries, semiconductors, medical PPE |
In 2026, all four lists remain in full effect. The 2024 rate increases (doubling/quadrupling certain categories) are also active.
Section 301 Rates by Product Category (2026)
| Product Category | Section 301 Rate | Notes |
|---|---|---|
| Consumer electronics (TVs, phones) | 25% | List 3 |
| Industrial machinery | 25% | List 1 |
| Furniture and home goods | 25% | List 3 |
| Plastics and rubber products | 25% | List 3 |
| Chemical products | 25% | List 1/2 |
| Steel and aluminum products | 25% | List 1 + Section 232 |
| Automotive parts | 25% | List 2 |
| Textiles and apparel | 7.5% | List 4A |
| Footwear | 7.5% | List 4A |
| Solar cells and modules | 50% | 2024 increase |
| Semiconductors | 50% | 2024 increase |
| EV batteries | 25% | 2024 increase |
| Electric vehicles | 100% | 2024 increase |
| Medical gloves, syringes, PPE | 25% | 2024 new |
| Ship-to-shore cranes | 25% | 2024 new |
| Critical minerals | 25% | 2024 new |
How Section 301 Is Calculated
Section 301 is applied to the customs value (product value + shipping), the same base as the MFN duty.
Example: $10,000 shipment of consumer electronics from China with $500 shipping:
| Duty Layer | Rate | Amount |
|---|---|---|
| Dutiable value | — | $10,500 |
| MFN duty (typically 3.9%) | 3.9% | $410 |
| Section 301 (List 3) | 25% | $2,625 |
| Section 122 surcharge | 10% | $1,050 |
| MPF | 0.3464% | $364 |
| HMF | 0.125% | $13 |
| Total duties & fees | ~38.7% | ~$4,462 |
| Total landed cost | — | ~$14,962 |
Without Section 301, this shipment would only incur ~$1,837 in duties — Section 301 alone adds $2,625 to your costs.
Section 301 Exclusions
USTR has granted product-specific exclusions for certain HTS codes — meaning those products are temporarily exempt from Section 301 even if they originate in China. Exclusions are:
- Product-specific: Apply to exact HTS codes, not broad categories
- Time-limited: Typically granted for 1–2 years, then must be renewed
- Applied for through USTR: Importers petition USTR for exclusion review
- Retroactive in some cases: Approved exclusions may allow refunds of past duties
TariffCheck notes when a product category has known active exclusions — always verify with a customs broker for your specific HTS code.
Section 301 vs. Section 232 vs. Section 122
These three tariff types stack on each other. Understanding which applies to your product is critical:
| Tariff | Legal Authority | Applies To | Who |
|---|---|---|---|
| Section 301 | Trade Act 1974 §301 | Chinese goods (retaliatory) | China origin only |
| Section 232 | Trade Expansion Act §232 | Steel, aluminum, autos (national security) | All countries |
| Section 122 | Trade Act 1974 §122 | Most imports (balance of payments) | Most countries, expires Jul 2026 |
A steel product imported from China can face all three simultaneously:
- MFN (base): 0–5%
- Section 301: 25%
- Section 232: 25%
- Section 122: 10%
- Combined: 60%+ before fees
Is Section 301 Permanent?
Section 301 tariffs were initially set to expire after 4 years unless USTR conducted a statutory review. USTR completed its review in 2022 and confirmed the tariffs would remain. As of 2026:
- All four lists remain active
- The 2024 rate increases on solar, EVs, semiconductors, batteries, and medical goods are confirmed
- No sunset date has been announced
- USTR continues to process exclusion petitions for specific products
For planning purposes, treat Section 301 as a permanent cost of sourcing from China.
Shifting Supply Chains: Does It Help?
Many importers have shifted manufacturing to Vietnam, India, Bangladesh, and Mexico to avoid Section 301. Key considerations:
| Strategy | Effectiveness | Caveats |
|---|---|---|
| Vietnam sourcing | High — no Section 301 | Vietnam goods sometimes scrutinized for Chinese transshipment |
| India sourcing | High — no Section 301 | Higher labor costs, longer lead times |
| Mexico (USMCA) | Very high — 0% duty on qualifying goods | Must meet rules-of-origin requirements |
| Transshipment | Illegal — CBP enforces actively | Criminal penalties, back-duties, seizure |
Use TariffCheck's country comparison to see the exact landed cost difference between China and alternative sourcing countries for your specific product.
Frequently Asked Questions
Which Section 301 list does my product fall under?
The list depends on your HTS code. List 1 covers industrial machinery and chemicals (HTS chapters 84, 28, 29), List 2 covers semiconductors and vehicles, List 3 covers most consumer goods, and List 4A covers remaining consumer electronics and apparel at 7.5%. Enter your product description into TariffCheck and the AI will identify the applicable list.
Does Section 301 apply to goods made in China but shipped from a third country?
Yes. Section 301 is based on country of origin (where the product was manufactured), not country of last shipment. Goods made in China but shipped through Vietnam or another country are still subject to Section 301.
Can I get a refund on Section 301 duties I've already paid?
Possibly. If an exclusion is granted for your HTS code after you've paid duties, you may be able to file for a refund. CBP typically allows refunds for up to 90 days before the exclusion effective date. Consult a customs broker for specifics.
Are Section 301 duties deductible as a business expense?
Yes. Section 301 duties paid on imported goods are deductible as a cost of goods sold (COGS) or business expense on US federal taxes. Consult a tax professional for your specific situation.
How do I know if my product has a Section 301 exclusion?
Check the USTR Section 301 Docket (ustr.gov). Exclusions are listed by HTS code. TariffCheck notes if a product category has known active exclusions, but the definitive source is USTR's official exclusion list.
Conclusion
Section 301 tariffs are the biggest wild card in US import cost planning for 2026. A product that costs $5 to make in China may cost $8–10 to land in the US after tariffs. Use TariffCheck to calculate your exact Section 301 burden and compare alternative sourcing countries. Check your product's Section 301 rate free →