Section 301 Additional Tariffs: A Practical Guide

Section 301 is a US trade-remedy measure, not a universal China tariff. Other destinations have their own additional tariff regimes (for example, EU anti-dumping or UK trade-defense measures), and each is governed by its own legal basis. The Section 301 Checker is built for the US Section 301-style flow; for other destinations, use the destination’s official additional-tariff guidance instead of assuming Section 301 logic applies.

No. The additional tariff percentage has changed several times since the program began, and additional products have been added to or removed from the list. The percentage also varies by HTS code and by List (1, 2, 3, 4A). Treat any single percentage as a planning input, not a final answer. Verify the current list and rate in the USTR or USITC notice that applies to the specific HTS code.

No. Section 301 adds to base duty; it does not replace it. The total tariff stack is base duty plus Section 301-style additional tariff plus any antidumping or countervailing duty that applies, plus destination tax. The Import Duty Calculator and the Section 301 Checker are designed to keep base duty and additional tariff as separate inputs so the user can see the total stack.

Look up the HTS code in the official USITC HTS database, then cross-reference the Section 301 list (List 1, 2, 3, 4A, and any subsequent tranches) published by the USTR. Lists change, so always check the current notice. The Section 301 Checker lets you enter an HS code and origin to surface a list-based reference, but the user must verify the final list assignment in the official source.

Possibly. Section 301 has product-specific exclusions granted through the USTR exclusion process. Exclusions can expire or be reinstated, and they apply only to specific HTS codes and time windows. Check the current exclusion notice for the HTS code and the shipment window. The Section 301 Checker surfaces the standard rate and prompts the user to verify any exclusion that might apply.

Yes. Section 301 applies to goods of Chinese origin, with the rate depending on the HTS code and the list. Goods transshipped or minimally processed in a third country may still be subject to Section 301 if the rules of origin consider them Chinese. Always declare origin accurately and verify treatment under non-originating scenarios with official guidance.

In some cases, yes. US importers may be able to use drawback or remission programs to recover duties paid on returned or re-exported goods, subject to eligibility rules. These programs are administered by US Customs and Border Protection and require proper documentation. TariffCatalog does not administer drawback claims; for eligibility, consult CBP guidance or a licensed customs broker.

No. The Section 301 Checker is a planning tool with editable inputs. The output is an estimate that combines the user-entered HTS code, origin, base duty rate, and additional tariff rate. The actual filing outcome depends on the official list assignment, any exclusion in effect on the entry date, and the destination’s processing of the entry. Use the calculator as input, not as a filing guarantee.

Yes. USTR published final action in 60 investigations, with additional duties applying to covered entries from 24 July 2026 and a limited in-transit exception. The applicable treatment varies by economy, MFN rate, product exemption, and Chapter 99 instruction, so a seller must verify the exact product and entry date instead of applying one universal percentage.

Do not assume that they do. The July 2026 action is a separate Section 301 review path from the older China-origin tariff lists. Whether duties replace, cap, or combine with another measure depends on the current HTSUS notes and the specific product, origin, exemption, and entry date. Verify the live Chapter 99 treatment before estimating or filing.