The China tariffs list is not a single list but a stack: four Section 301 tranches covering hundreds of billions of dollars in specific products, a set of strategic-sector rate increases that override those base rates for goods like electric vehicles and semiconductors, and two IEEPA duties that apply to every Chinese-origin import regardless of product. Combined with the standard Column 1 duty, effective rates run above 30 percent on most goods and past 100 percent on some. To know what your shipment owes, you find your product’s Harmonized Tariff Schedule code, check which Section 301 list it falls on, and add the IEEPA layer on top.
The Four Section 301 Lists
The Office of the U.S. Trade Representative organized affected Chinese products into four groups under Section 301 of the Trade Act of 1974, each covering a different dollar value of imports and carrying its own additional duty rate.1Office of the Law Revision Counsel. 19 USC 2411 – Actions by United States Trade Representative2Office of the United States Trade Representative. China Section 301-Tariff Actions and Exclusion Process
- List 1 covers roughly $34 billion in heavy industrial goods, including machinery, nuclear reactor components, and electrical equipment. The additional duty is 25 percent, in force since July 2018.
- List 2 covers about $16 billion in semiconductors, plastics, and chemical products, also at 25 percent.
- List 3 is the broadest tranche, roughly $200 billion in intermediate goods, furniture, auto parts, and some consumer electronics. It started at 10 percent and rose to 25 percent in May 2019.3Office of the United States Trade Representative. $200 Billion Trade Action – List 3
- List 4A covers about $120 billion in consumer-facing goods such as apparel, footwear, and certain smartwatches, at 7.5 percent.
- List 4B was drafted to cover cell phones, laptops, and toys but was never activated. Products that would have fallen on 4B carry no Section 301 duty.
All four active lists remain in force. Which list a product falls on is determined by its ten-digit HTS classification, not by product name.
Strategic-Sector Rates That Override the Base List
Following a mandatory four-year review, the USTR finalized higher tariffs in September 2024 on sectors considered strategically important. These rates apply on top of the standard Column 1 duty and were phased in through 2024, 2025, and 2026.4Federal Register. Notice of Modification – Chinas Acts, Policies and Practices Related to Technology Transfer
Electric vehicles carry a 100 percent Section 301 duty. Solar cells, whether standalone or assembled into modules, are at 50 percent. Lithium-ion batteries for passenger EVs went to 25 percent in 2024, and lithium-ion batteries for other applications (power tools, laptops, energy storage) reached 25 percent on January 1, 2026.
Other rates taking effect by 2026 include:
- Semiconductors at 50 percent, effective 2025. A separate Section 301 investigation produced an additional semiconductor action in December 2025, with a further rate scheduled for June 2027 at a level not yet announced.5Federal Register. Notice of Action – Chinas Acts, Policies, and Practices Related to Targeting of the Semiconductor
- Steel and aluminum products at 25 percent, effective 2024.
- Natural graphite and permanent magnets at 25 percent, effective 2026.
- Medical gloves at 100 percent, effective 2026.
- Facemasks at 50 percent, effective 2026.
- Syringes and needles at 50 percent, effective 2024.
IEEPA Duties That Apply to All Chinese Goods
Since February 2025, the administration has used the International Emergency Economic Powers Act to impose additional duties on all Chinese-origin goods, not only products on a Section 301 list. These IEEPA duties stack on top of Section 301 tariffs and on top of each other.6Congress.gov. Presidential 2025 Tariff Actions – Timeline and Status
Two IEEPA actions currently apply. The fentanyl-related tariff under Executive Order 14195 adds 10 percent to all Chinese goods; that rate briefly rose to 20 percent in March 2025 before returning to 10 percent in November 2025. The reciprocal tariff under Executive Order 14257 was originally set at 34 percent, escalated to 125 percent in April 2025, then dropped to 10 percent under a U.S.-China agreement in May 2025 and was extended for a further year in November 2025.
For most Chinese goods entering in 2026, the IEEPA layer alone adds 20 percentage points (10 percent fentanyl plus 10 percent reciprocal). A product on List 1 therefore faces its Column 1 base duty, plus 25 percent Section 301, plus 20 percent IEEPA. These rates can change abruptly if the temporary reciprocal reduction expires or negotiations shift the terms.
How to Check Whether Your Product Is on a List
Every imported product is assigned a code under the Harmonized Tariff Schedule of the United States, managed by the U.S. International Trade Commission. The HTS search tool is freely available online.7Harmonized Tariff Schedule. Harmonized Tariff Schedule Enter a product description or keyword, and the system returns candidate classification codes.
HTS codes are eight to ten digits. The first six follow an international standard; the remaining digits are U.S.-specific.8U.S. Customs and Border Protection. Harmonized Tariff Schedule – Determining Duty Rates Once you have the full ten-digit code, cross-reference it against the annexes in the Federal Register notices for each Section 301 list. The USITC also publishes a consolidated reference document listing every HTS subheading subject to China Section 301 duties, which is easier to search than the individual notices.
CBP, not the importer, makes the final classification decision. If your code puts a product on a tariff list, you owe the additional duty at entry. If CBP later reclassifies the product onto a different list or a higher rate, you owe the difference plus interest.
Calculating the Total Duty
The total tariff on a Chinese import is a sum of separate charges, each calculated as a percentage of declared value. Start with the Column 1 general duty rate in the HTS; China receives normal trade relations treatment, so Column 1 applies.9U.S. Customs and Border Protection. Column 1 / Column 2 / MFN / NTR – Countries That Does Business With the United States Add the Section 301 rate for the product’s list (7.5 percent for List 4A, 25 percent for Lists 1 through 3, or the strategic-sector rate where applicable). Then add IEEPA duties, currently 20 percent combined.
Two federal fees apply to nearly every commercial entry. The Merchandise Processing Fee is 0.3464 percent of the goods’ value for fiscal year 2026, with a minimum of $33.58 and a maximum of $651.50 per entry.10U.S. Customs and Border Protection. Customs User Fee – Merchandise Processing Fees The Harbor Maintenance Fee is 0.125 percent of the cargo’s value for goods arriving by vessel.11eCFR. 19 CFR 24.24 – Harbor Maintenance Fee
A worked example. Industrial machinery on List 1 with a $100,000 declared value and a Column 1 rate of 2 percent owes $2,000 in base duty, $25,000 in Section 301 duty, and $20,000 in IEEPA duties. Total tariffs: $47,000. Add the MPF ($346.40) and Harbor Maintenance Fee ($125), and the landed cost before freight and insurance reaches $147,471. Importers who forget the IEEPA layer can blow a 20 percent hole in their margins.
Product Exclusions
The USTR runs a formal process that lets importers request temporary relief from Section 301 duties on specific products. A granted exclusion means the product enters free of the Section 301 tariff for a defined period, though the standard duty and IEEPA tariffs still apply.2Office of the United States Trade Representative. China Section 301-Tariff Actions and Exclusion Process
Each exclusion is tied to a narrow product description and a specific ten-digit HTS code. As of late 2025, the USTR extended 178 active exclusions through November 9, 2026, following a U.S.-China trade agreement announced that month.12Federal Register. Notice of Product Exclusion Extensions – Chinas Acts, Policies, and Practices Related to Technology When an exclusion expires, the product reverts to its full Section 301 rate unless the USTR renews it.
A separate machinery exclusion process covers equipment in HTS Chapters 84 and 85 used for domestic manufacturing. Requests must describe each piece of equipment, its ten-digit HTS code, whether comparable equipment is available from U.S. or third-country suppliers, and any connection to Chinese industrial programs. Granted machinery exclusions have shorter windows and require separate filings for each piece of equipment.
Two Boundaries Importers Miss
The de minimis exemption no longer helps with Chinese goods. Until May 2025, shipments worth less than $800 could enter duty-free under de minimis. An executive order dated April 2, 2025, eliminated de minimis treatment for all products of China, including Hong Kong, effective May 2, 2025.13The White House. Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the Peoples Republic of China as Applied to Low-Value Imports A broader action in February 2026 suspended de minimis treatment for shipments from all countries regardless of value or origin.14The White House. Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries Small parcels now face the full tariff stack, and shippers must file formal entry declarations through CBP’s Automated Commercial Environment system.
Routing through a third country does not automatically avoid the duties. Section 301 tariffs apply based on country of origin, not the country the shipment leaves from. A Chinese-made product moved through Vietnam or Mexico still owes the duty unless it undergoes “substantial transformation” in the third country, meaning it emerges with a new name, character, or use.15U.S. Customs and Border Protection. CBP Ruling N335654 Simple assembly, repackaging, or minor finishing work does not qualify. If CBP determines a product is still of Chinese origin, the importer owes full Section 301 and IEEPA duties plus potential penalties. Importers building third-country supply chains should request a binding advance ruling from CBP before committing.
If the Rate Looks Wrong
If CBP assessed the wrong tariff on your shipment, you can file a formal protest. The deadline is 180 days from the date CBP liquidates the entry, meaning the date the agency finalizes its duty calculation.16Office of the Law Revision Counsel. 19 USC 1514 – Protest Against Decisions of Customs Officers Liquidation dates post through the Automated Commercial Environment system. Missing the 180-day window permanently extinguishes the right to a refund.
A successful protest results in a refund of the overpaid duties. Protests can challenge tariff classification, the applicable duty rate, or the country of origin determination. With the tariff landscape shifting repeatedly since 2024, many entries were classified under rates that were later modified, and importers often have legitimate grounds to challenge them.