Section 301 Tariffs in 2026: Check Your HS Code's Full US Tariff Status (301, 232, AD/CVD)

In 2026, Section 301 adds 25% to Chinese goods on Lists 1–3, 7.5% on List 4A, and 25% to 100% on specific strategic products such as EVs, semiconductors and solar cells — and since July 24, 2026 a separate forced-labor Section 301 duty adds 12.5% on Chinese goods (10% or 12.5% on 59 other economies). All of it stacks on top of the regular HTS duty.

If you're sourcing from China, "what's my duty rate?" is really two questions: the standard HTS rate, and whatever Section 301 adds on top. The second one is where most landed-cost estimates go wrong — it's product-specific, it changes with exclusion rulings, and a generic "China +25%" assumption can be off by a lot in either direction.

Here's how to actually check whether your product is affected, and what to do about it if it is.

What Are the Section 301 Tariff Rates in 2026?

Section 301 action	What it covers	Additional duty
China Lists 1, 2 and 3	About $250 billion of Chinese goods, including machinery, components and many consumer products	25%
China List 4A	About $120 billion of Chinese goods, including much apparel, footwear and some consumer electronics	7.5%
2024 four-year review increases (China)	Strategic products, e.g. electric vehicles (100%), semiconductors and solar cells (50%), EV lithium-ion batteries (25%)	25%–100%
Forced-labor Section 301 action (from July 24, 2026)	All products of 60 economies, subject to exemptions — China, Vietnam, Thailand, Brazil and others at 12.5%; Mexico, Canada, India, Guatemala and others at 10%	10% or 12.5%

The forced-labor duties are new: USTR finalized them on July 23, 2026 and they took effect the next day, the moment the temporary Section 122 surcharge expired (USTR fact sheet). For Chinese goods they apply in addition to the existing China Section 301 lists. Goods of Mexico or Canada that enter duty-free under USMCA are exempt.

Two 2026 events also changed the wider tariff picture. On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, voiding the 2025 "fentanyl" and "reciprocal" duties — importers are now claiming IEEPA refunds through CBP. Section 301 was not affected by that ruling.

Step 1: Get Your 10-Digit HS Code First

Section 301 lists are published against specific tariff subheadings, not product categories. "Bluetooth speakers" isn't precise enough — you need the full 10-digit HTSUS classification to know for certain whether your product falls inside or outside a covered line. If you haven't classified your product yet, do that first; checking Section 301 exposure against the wrong HS code gives you a confident, wrong answer.

Step 2: Section 301 Tariff Lookup — Check Which HTS Lists Are Still Active

Section 301 tariffs on Chinese goods were rolled out in stages (commonly referenced as Lists 1 through 4A), each covering different tariff subheadings at different additional rates — 7.5% or 25% for the original lists, with some strategic lines raised to 50% or 100% after the 2024 four-year review. Exclusions come and go, and rates on specific lines have been adjusted through subsequent actions, so:

Don't assume a rate you saw last year (or even last quarter) still applies — verify against the current, in-effect list for your specific subheading.
Check whether your subheading sits on more than one list; where lists overlap, the applicable action typically governs, and you want the current rate, not a stacked guess.

Step 3: Check for an Active Exclusion

The U.S. Trade Representative has periodically granted product-specific exclusions — temporary carve-outs where a covered subheading (sometimes narrowed further by product description) is exempted from the additional duty for a defined period. Exclusions:

Apply to a specific HTS subheading and often a specific product description within it — a broad exclusion for "electric motors" might exclude only motors within a defined power range, for example.
Have expiration dates, and are sometimes extended, sometimes not. An exclusion that was valid when you last shipped may have lapsed.
Require the correct Chapter 99 secondary HTS classification on your entry to actually claim the benefit — your customs broker needs both the primary HS code and the exclusion's Chapter 99 number filed together.

If your product qualifies for an active exclusion, the effective Section 301 rate for cost-modeling purposes is 0% on the additional duty — but only for as long as the exclusion remains in force, so this is worth re-checking each time you place a large order, not just once.

Step 3½: Check the Full US Tariff Status — Section 301 Is Not the Only Add-On (AD/CVD)

When you check the US tariff status of an HS code, Section 301 is only one of three layers that can apply to the same subheading:

Standard HTS duty — the base ad valorem rate for the classification.
Section 301 (and/or Section 232) — the additional China-origin or forced-labor duty covered above, and the steel/aluminum/copper duty, which since April 6, 2026 runs on the full customs value.
Antidumping and countervailing duties (AD/CVD) — case-specific duties on particular products from particular countries, set by Commerce Department orders rather than the tariff schedule.

AD/CVD is the layer that surprises importers most, because it doesn't show up in the HTS rate column at all. Orders are keyed to product scope descriptions (with HS codes listed as guidance), rates are assigned per exporter, and they can run from a few percent to several hundred percent. Before committing to an order, check whether your product and origin country fall under an active AD/CVD order or an ongoing investigation — your customs broker can run the scope check, and entries under an order also require a cash deposit at the assigned rate.

So a complete tariff-status check for, say, a 10-digit code sourced from China reads: base HTS rate + Section 301 list status (and any exclusion) + Section 232 if metal-adjacent + AD/CVD scope check. Only then do you know the real duty burden to model.

Worked Examples: US Tariff Status Check for HS Code 4202216000 and 6404119020

Two real 10-digit codes importers frequently ask about, run through the same four layers:

HS code 4202.21.60.00 — handbags with an outer surface of leather. Layer 1: the base HTSUS column-1 rate for the subheading (read it from the current HTSUS, not a cached table). Layer 2: Section 301 — leather handbags from China have sat on an active Section 301 list since the original actions, so confirm the current list status and rate for 4202.21.60 and check the exclusion portal for anything covering it. Layer 3: Section 232 doesn't apply (not steel/aluminum). Layer 4: AD/CVD — no order is keyed to ordinary leather handbags, but run the scope check anyway if your product has metal hardware or unusual construction.
HS code 6404.11.90.20 — sports footwear with textile uppers and rubber/plastic soles. Layer 1: footwear carries some of the highest base HTS rates in the schedule, so the column-1 rate matters more than usual here. Layer 2: Section 301 — this line was covered under the List 4A action for China-origin goods; verify its current status and rate before quoting. Layer 3: Section 232 — not applicable. Layer 4: AD/CVD — check scope if any component (e.g. certain outsoles) could fall under an order.

The pattern to copy: for any "US tariff status" question about a specific HS code, answer all four layers in order — base HTS rate, Section 301 (with exclusions), Section 232, AD/CVD — and verify each against the current official source at the time of entry, because list status and rates have changed repeatedly since the original actions.

Tariff Status Quick Reference: More HTS Codes Importers Ask About

The same four-layer check, applied to other 10-digit codes that come up constantly in tariff-status lookups. Treat each row as the structure of the answer — always confirm the current list status, rate, and any exclusion against USTR and the live HTSUS before filing an entry.

HTS code	Product line	Section 301 (China origin)	Section 232	AD/CVD
9503.00.00.73	Toys — tricycles, scooters and similar wheeled toys	Toy lines were covered under the List 4A action; verify current status and rate for this line	Not applicable	No order keyed to ordinary toys; run a scope check if the product has significant metal or magnet content
6109.90.10.07	Knit T-shirts, man-made fibres (women's/girls')	Apparel sat on the List 4A action; confirm current treatment for the line	Not applicable	None keyed to standard knit apparel
6206.30.30.11	Women's/girls' woven cotton blouses and shirts	List 4A-covered apparel line — verify current status	Not applicable	None keyed to standard woven apparel
6206.40.30.35	Women's/girls' woven blouses, man-made fibres	List 4A-covered apparel line — verify current status	Not applicable	None keyed to standard woven apparel
6404.19.59.15	Footwear, textile uppers, rubber/plastic soles	Footwear was List 4A-covered; base HTS rates in Chapter 64 are among the highest in the schedule, so check both layers	Not applicable	Scope-check outsole components if unusual construction
8525.89	Cameras and video camera recorders (6-digit heading; classify to 10 digits first)	Several lines under 8525 have appeared on Section 301 lists at different tiers — the 10-digit code decides	Not applicable	None keyed to consumer cameras
4201.00.60.00	Saddlery and harness — dog leashes, collars, pet harnesses and similar	Pet and leather-goods lines entered the regime via the List 4A action; verify current status for this line	Not applicable	None keyed to ordinary saddlery; scope-check significant metal hardware
6210.50.80.90	Women's/girls' garments of coated or laminated fabrics (rainwear and similar)	List 4A-covered apparel line — verify current status	Not applicable	None keyed to standard coated-fabric apparel
6402.19.90.90	Sports footwear with rubber/plastics uppers and soles, other	Footwear was List 4A-covered; Chapter 64 base rates are high, so check both layers	Not applicable	Scope-check unusual sole or upper constructions
6403.99.60.90	Men's footwear with leather uppers and rubber/plastic soles, not covering the ankle	Footwear entered via the List 4A action — verify current status for the line	Not applicable	None keyed to standard leather footwear
8518.21.00.00	Single loudspeakers mounted in their enclosures	Consumer-audio lines under 8518 appeared on earlier Section 301 lists — verify the tier for the 10-digit line	Not applicable	None keyed to consumer speakers
8528.52.00.00	Computer monitors capable of direct connection to an ADP machine	Lines under 8528 have appeared at different tiers, with past exclusions — verify current status	Not applicable	None keyed to standard monitors
4202.11.90.90	Trunks, suitcases and briefcases, outer surface of leather, other	Leather travel-goods lines entered via the List 4A action — verify current status for the line	Not applicable	None keyed to standard leather luggage
4202.39.90.00	Articles normally carried in the pocket or handbag, other materials	List 4A-covered accessory line — verify current status	Not applicable	None keyed to this line; scope-check significant metal components
6109.10.00.12	Knit cotton T-shirts (men's/boys')	Apparel sat on the List 4A action — confirm current treatment for the line	Not applicable	None keyed to standard knit apparel
6112.41.00.10	Women's knit swimwear of synthetic fibres	List 4A-covered apparel line — verify current status	Not applicable	None keyed to standard swimwear
3304.99.50.00	Beauty and skin-care preparations, other	Cosmetics lines were covered under the List 4A action — verify current status	Not applicable	None keyed to ordinary cosmetics
3919.90.50.60	Self-adhesive plastic sheets, film and tape, other	Plastics lines under 3919 appeared on List 3 — verify the tier and current rate	Not applicable	Certain PET film and adhesive products carry AD/CVD orders — run the 10-digit code through CBP's AD/CVD search
9307.00.00.00	Swords, bayonets and similar arms, their parts and scabbards	Chapter 93 lines appeared on earlier lists — verify the tier for the 10-digit line	Not applicable	None keyed to this heading
9503.00.00.90	Other toys, not elsewhere specified	Toy lines were covered under the List 4A action — verify current status and rate	Not applicable	No order keyed to ordinary toys; scope-check magnet content

Two notes on reading this table. First, "covered under List 4A" describes where the line historically entered the Section 301 regime — rates and in-force status have been modified since, which is exactly why each answer says verify current status rather than quoting a percentage. Second, for codes like 8525.89 quoted at 6 or 8 digits, the tariff-status answer genuinely cannot be completed until the full 10-digit US classification is fixed — classify first, then run the four layers.

Step 4: Model the Real Cost Impact, Not a Flat Percentage

Once you know the applicable rate (or confirmed 0% under exclusion), apply it to the correct customs value base — Section 301 duties are calculated the same way as standard ad valorem duty, as a percentage of the entered value. A few things that trip people up here:

Section 301 stacks on top of the standard HTS duty rate, it doesn't replace it. A Chinese product with a 4% base rate on List 3 now carries 4% + 25% + 12.5% (forced-labor action) = 41.5% of customs value, not just 25%.
The importer of record pays every layer at entry, so each one belongs in your landed cost.
If the product also falls under Section 232 (steel/aluminum) treatment, both can apply — check both independently rather than assuming one supersedes the other.
Freight, broker fees, and domestic transport are unaffected by Section 301 but still need to be added for a true landed cost — see our step-by-step landed cost formula for the full calculation.

Step 5: Compare the Sourcing Alternative

For many product lines, the practical question isn't "how do I minimize Section 301 exposure on this China order" — it's "does a non-China origin country come out cheaper on a full landed-cost basis once Section 301 is priced in." Since July 24, 2026 most alternatives carry a Section 301 duty too — 12.5% for Vietnam and Thailand, 10% for India and non-USMCA goods from Mexico and Canada — so compare the full duty stack, not "China vs zero". A Mexican or Canadian supplier that qualifies for USMCA is the one origin that can still reach 0% on both the regular duty and the new forced-labor duty.

Analyze USA Imports →

ImportCostPro's USA analysis applies current Section 301 and Section 232 treatment automatically by HS code, alongside standard HTS rates and USMCA duty savings where applicable — so you can see the actual landed cost per supplier country side by side instead of manually cross-referencing exclusion lists for every candidate.