QUICK ANSWER Section 301 tariffs are additional US duties on Chinese-origin goods, imposed under the Trade Act of 1974 in response to unfair trade practices. The original action set rates of 7.5 to 25 percent across four product lists. Since 2025, further tariffs have been layered on China under separate authorities, and rates have been volatile, so verify the current rate for your product with USTR and CBP before you price a shipment.
Section 301 tariffs are the reason a Chinese-origin product can cost far more to import than the same goods from Vietnam. This guide explains what Section 301 is, the China lists and their rates, how it differs from the other tariff programs it gets confused with, and what an importer can actually do about the exposure. Because rates have moved a lot recently, treat specific numbers here as the framework and confirm the live rate before you commit.
The Trade Act of 1974 and the China action
Section 301 of the Trade Act of 1974 gives the US Trade Representative authority to investigate and respond to foreign trade practices judged unfair, including with additional tariffs. The best-known use is the China action that began in 2018, which found China's technology-transfer and intellectual-property practices actionable and imposed extra duties on hundreds of billions of dollars of Chinese goods. Section 301 is a tariff on top of the normal HTS duty, tied to the goods being of Chinese origin.
The China Section 301 lists and rates
The original China action rolled out in four tranches, commonly called Lists 1 through 4, each covering different products.
The China Section 301 lists (original action)
| List | Scope | Original rate |
|---|---|---|
| List 1 | Machinery, tech, industrial goods | 25% |
| List 2 | Chemicals, plastics, industrial inputs | 25% |
| List 3 | Broad range of intermediate and consumer goods | Rose to 25% |
| List 4A | Many consumer goods | 7.5% |
Whether a specific product carries a Section 301 tariff depends on its HTS code and its country of origin, since the tariff follows Chinese origin, not the shipping route.
Section 301 vs IEEPA vs Section 232
Several tariff programs stack and get confused. They rest on different laws and target different things.
The main US tariff authorities
| Program | Legal basis | Targets |
|---|---|---|
| Section 301 | Trade Act of 1974 | Unfair trade practices, primarily China |
| Section 232 | Trade Expansion Act of 1962 | National-security goods like steel and aluminum |
| IEEPA tariffs | Emergency economic powers | Broad country-based tariffs imposed by executive action |
A single Chinese-origin shipment can face more than one of these at once, which is why the effective rate on some goods has climbed well beyond the original Section 301 percentages.
The 2025 escalation and where rates stand
The Section 301 China tariffs from the original action have remained in force, adjusted rather than removed. On top of them, 2025 brought major additional tariff actions on China under separate authorities, and the combined rates escalated sharply before partial de-escalation through negotiation. The result is a moving target: the duty on a given Chinese-origin product can be far higher today than it was months ago.
TAKEAWAY Do not price a China shipment off a remembered tariff rate. Section 301 rates, and the additional tariffs stacked on top since 2025, have changed repeatedly. Pull the current rate for your exact HTS code and origin from USTR and CBP before you quote a product, and build the real number into your landed cost.
The Section 301 exclusion process
USTR has, at various points, granted exclusions that exempt specific products from Section 301 tariffs, and reinstated or expired them on its own schedule. Whether an exclusion is available for your product changes over time, so an item that carried the tariff last year might be excluded now, or the reverse. Checking the current exclusion status for your classification is part of pricing the duty accurately.
How to reduce your Section 301 exposure
The exposure is real, but it is not fixed. Confirm your HTS classification, because the tariff rides on the code and a more accurate code can change the rate. Confirm origin, since goods genuinely transformed outside China may fall outside Section 301. Check for an active product exclusion. Recover the tariff through duty drawback when goods are re-exported. And defer it with bonded warehouses and FTZs when timing allows. None of these is a loophole; each is a recognized, above-board route handled through customs compliance work.
How Platton helps you manage Section 301
Section 301 is the biggest swing factor in a China importer's landed cost, and the one most often mis-estimated. Platton builds the analysis into the shipment.
The tariff tied to your reviewed code and origin
Your assigned broker works out your Section 301 exposure from your reviewed HTS code and country of origin, so the number in your quote is the number CBP assesses.
Current rates, not remembered ones
Because rates move, we price against the live tariff for your classification rather than a stale number, so your quote is not built on last year's rate.
All the legal routes assessed together
Classification review, origin analysis, exclusion checks, drawback, and duty deferral are weighed as one picture, so you use the options that actually apply to your goods.
One number you can plan on
The Section 301 line lands on the same itemized quote as freight and clearance, feeding a landed cost you can price against on the China to USA lane.
Map your Section 301 exposure with a quote
Common Questions About Section 301 Tariffs
What are Section 301 tariffs?
They are additional US duties on Chinese-origin goods, imposed under Section 301 of the Trade Act of 1974 after the US found China's trade practices unfair. They sit on top of the normal HTS duty and originally ranged from 7.5 to 25 percent across four product lists. Since 2025, further tariffs have been layered on China under other authorities, so the combined rate on many goods is now higher and changes over time.
Are Section 301 tariffs only for China?
Section 301 can apply to any country whose practices USTR investigates and finds actionable, but by far the largest and best-known use is the China action from 2018 onward. Other Section 301 cases exist, but when importers say "Section 301 tariffs" they almost always mean the China duties. The tariff follows the goods' Chinese origin, not simply where they were shipped from.
How much are the Section 301 tariffs on China now?
The original rates were 7.5 to 25 percent by product list, but the current effective rate is higher for many goods because of additional tariffs stacked on China since 2025, and it has changed repeatedly. There is no single number that fits all products. Look up the live rate for your specific HTS code and origin with USTR and CBP before pricing, rather than relying on an outdated figure.
Can I get Section 301 tariffs back?
Sometimes. If your goods are later exported or destroyed, Section 301 tariffs are generally eligible for duty drawback, up to 99 percent. You may also avoid them up front if your product qualifies for a current exclusion, if a more accurate classification changes the rate, or if the goods are genuinely of non-Chinese origin. Each of these is a legitimate route, not a workaround.
Does country of origin decide Section 301 tariffs?
Yes. Section 301 applies based on Chinese origin, determined by where the goods were substantially transformed, not where they shipped from. Chinese-origin goods routed through a third country still carry the tariff, while goods genuinely manufactured elsewhere may not. That is why origin analysis is one of the main tools for managing Section 301 exposure.
Related Customs Guides
Country of origin and USMCA rules: how origin decides whether Section 301 applies.
Duty drawback: recovering Section 301 tariffs on re-exported goods.
Mitigating tariff impact with bonded warehouses and FTZs: deferring the duty.
