Compliance

Section 301 Tariffs

Additional US duties on imports from specified countries, imposed after a trade investigation and applied by tariff list.

Aliases: Section 301, 301 tariffs, USTR Section 301, 美国301关税, 301调查

Legal basis

Section 301 of the Trade Act of 1974 gives the US Trade Representative authority to investigate foreign trade practices and to respond, including through additional duties. The China investigation opened in 2017 led to tariffs from July 2018, applied in successive lists identified by the tariff subheadings covered.

Duties are assessed at entry in addition to the standard rate for the classification. The lists and the rates attached to them are published in the Federal Register and maintained by USTR.

How the lists work

Each list is defined by HTS subheading and by a rate. A product is in scope if its classification falls within a listed subheading, which makes classification the decisive step. Two sellers can import visually similar goods and face different duty because one is classified under a listed subheading and the other is not.

The four-year statutory review concluded in 2024 with rate increases for strategic sectors, phased across 2024 to 2026. Those increases apply on top of the existing list rates.

Exclusion processes

USTR has run exclusion processes that temporarily remove specific products from duty, usually tied to domestic availability or to capital equipment needs. Exclusions have expiry dates, and a product that qualified under one process does not automatically qualify under the next.

What sellers can control

Classification. A defensible classification with a written rationale is the first line of duty planning. Misclassification to avoid a duty is a penalty exposure, not a planning technique.
Origin. Substantial transformation determines origin. Assembly alone in a third country usually does not change it.
Entry structure. The importer of record carries the liability, which is why customs broker arrangements and powers of attorney matter.
Record keeping. Post-entry audits require the entry file, the commercial documents and the classification rationale.

Interaction with other regimes

Section 301 sits alongside the standard duty, any anti-dumping or countervailing order, UFLPA admissibility checks and, since 2025, the end of the de minimis exemption that previously removed low-value shipments from assessment. The Entry Type 86 route that relied on that exemption is largely unavailable.

Reading the numbers

Published analyses often quote a headline rate. The rate that applies to a given shipment is the sum of the general rate, the Section 301 rate for the subheading, and any trade remedy order. Verify each component against the current HTS and the USTR list before costing a product.

Primary source: Trade Act of 1974, Section 301; USTR determination notices.

FAQ

Which countries are affected by Section 301 tariffs?

The largest programme applies to goods from China. Separate investigations have resulted in measures on other trading partners, so the scope depends on the specific investigation and list.

How do I know if my product is covered?

By its HTS classification. The lists are defined by subheading, so a correct classification plus the current USTR list gives the answer. A broker can confirm against the entry system.

Can an exclusion remove the duty?

Only if the specific product was granted an exclusion and that exclusion is still valid. Exclusions are time-limited and process-specific.

Does moving assembly to another country avoid the duty?

Only if the processing amounts to a substantial transformation under origin rules. Simple assembly or minor finishing generally does not change the country of origin.

Who is liable for the duty?

The importer of record. A seller using a marketplace's import programme may not hold that role, but remains exposed through the commercial terms and any indemnity.