Section 301 is a set of China-specific tariffs the US adds on top of the normal (base) duty rate. They apply to most goods from China and are often the largest part of the duty.
The original lists
Lists 1 through 3 carry an extra 25%. List 4A carries 7.5%. Which list a product falls on is set by its HTS code, recorded in the schedule under a Chapter 99 heading (9903.88.xx).
The 2024 review
In 2024 the US raised rates on strategic goods, phased in through 2026. These are added on top of any list duty:
- Steel and aluminum, EV batteries, critical minerals: +25%
- Solar cells, semiconductors: +50%
- Electric vehicles, some syringes: +100%
These sit under a separate Chapter 99 heading (9903.91.xx, U.S. note 31). A product can carry both an original list duty and a 2024 increase, and they add together.
How to check your product
Find your 10-digit HTS code, then check whether it carries a 9903.88 or 9903.91 reference. The calculator does this automatically and shows the combined rate.
Section 301 survived the 2026 Supreme Court ruling that struck down the separate IEEPA "reciprocal" tariffs, so it still applies.