Section 301 of the Trade Act of 1974 lets the US Trade Representative (USTR) respond to unfair foreign trade practices, including with tariffs. For Chinese goods it is now the main source of extra duty on top of the normal HTS rate. Here is the state of play as of October 2026.
The original China lists (2018–2019)
| List | Chapter 99 heading | Rate |
|---|---|---|
| Lists 1, 2 and 3 | 9903.88.01 / .02 / .03 | 25% |
| List 4A | 9903.88.15 | 7.5% |
Many everyday consumer goods are on List 3 or 4A. Whether yours is covered depends on its 8-digit HTS subheading. The USITC HTS search shows the applicable 9903 heading in the footnotes, and USITC publishes a China tariffs reference list. A limited set of product exclusions has been extended from time to time; check USTR before you count on one.
The 2024 four-year review increases
After its statutory four-year review, USTR raised rates on selected strategic products in stages from 2024 to 2026. Examples: electric vehicles (100%), semiconductors (50%), lithium-ion EV batteries (25%), and non-EV lithium-ion batteries (25% from 2026). If you sell power banks or other battery products, check the current rate for your exact HTS code. We checked this against the official sources on 17 Oct 2026. Lithium-ion batteries (HTS 8507.60.00) from China carry +25% under heading 9903.91.06 from 1 Jan 2026 (USTR four-year review, Federal Register doc. 2024-21217; U.S. note 31(g)), and our figures for power banks use that rate. Earbuds (8518.30.20) are not on the USITC Section 301 China list: List 4B (9903.88.16) is suspended, so only the 12.5% duty applies.
New in July 2026: the forced-labour Section 301 duty
On 23 July 2026, USTR announced tariffs of 10–12.5% on imports from sixty economies after its forced-labour Section 301 investigations. For products of China, HTSUS heading 9903.05.31 adds 12.5% ad valorem for goods entered on or after 24 July 2026. This is in addition to any List 1–4A duty. General exemptions (9903.05.86–.92) include articles listed in U.S. note 52, civil aircraft, pharmaceuticals, steel, aluminium and copper and their derivatives, vehicles and parts, wood products, semiconductors, donations and informational materials. Products of Hong Kong carry the same 12.5% under 9903.05.43.
What ended
- IEEPA tariffs (the "fentanyl" and "reciprocal" duties): held unlawful by the Supreme Court on 20 Feb 2026 and terminated on 24 Feb 2026. Refunds are moving through CBP's CAPE tool in phases, and litigation over finally liquidated entries continues.
- Section 122 surcharge (10%): applied from 24 Feb 2026 and expired on 24 July 2026.
- US de minimis is not back. The $800 duty-free exemption remains suspended for all countries, and CBP made the suspension indefinite in June 2026.
How to check one product in five minutes
- Find the 10-digit HTS code (ask your supplier what they use for export, then verify it yourself).
- Look it up at hts.usitc.gov. Note the general rate and any 9903.88.xx footnote.
- Add 12.5% (9903.05.31) unless U.S. note 52 exempts it.
- Check for anti-dumping/countervailing duty orders (CBP ADD/CVD search) and Section 232 (metals).
- Confirm with your broker before you place the order.
ImportRadar's weekly product pages show the general rate and List rate from USITC for each tracked product. From issue 2026-W43, the US landed-cost estimates include the 12.5% forced-labour duty by default.
Sources
- Supreme Court: Learning Resources, Inc. v. Trump, No. 24-1287 (20 Feb 2026)
- USTR: Takes action in forced labor Section 301 investigations (July 2026)
- CBP CSMS #69326983: Section 301 forced labor import duties
- CBP CSMS #67844987: Temporary Section 122 duties
- Federal Register: IEEPA refunds / CAPE (5 Oct 2026)
- Federal Register: Indefinite suspension of de minimis (24 Jun 2026)
- USTR: Section 301 China investigation and four-year review
- USITC: Harmonized Tariff Schedule search