Section 301

Section 301 is a U.S. trade-law authority used to respond to certain unfair or unreasonable foreign trade practices. For covered goods of China origin, the United States has imposed additional duties on top of any ordinary customs duty and other applicable import charges. The measure is a legal basis for the extra duty—not a replacement for the product’s normal tariff classification.

For an importer, the key terms are tariff classification, country of origin, and additional duty. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) identifies the product’s tariff number; origin rules determine whether the goods are considered products of China for this purpose. The importer must then check whether that HTSUS number appears in the applicable Section 301 product list, exclusions, or other amendments. Customs entry data should separately reflect the regular duty and the Section 301 additional duty, when applicable.

What to check

• Confirm the product’s correct HTSUS classification using its material, function, construction, and condition—not merely its supplier’s description.
• Verify country of origin under U.S. origin rules; the shipping location or country where the goods were purchased does not by itself establish origin.
• Compare the complete HTSUS number with the applicable Section 301 list and check any product exclusions, extensions, or other current instructions.
• Review whether another trade remedy, such as antidumping or countervailing duties, may also apply; Section 301 treatment does not replace those measures.
• Keep product specifications, sourcing records, classification analysis, and exclusion documentation so the entry can be supported if CBP asks questions; obtain broker or trade counsel advice for difficult cases.