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What are Section 301 tariffs?

Section 301 is a US trade-law tool that allows the United States Trade Representative (USTR) to investigate and respond to certain unfair or unreasonable foreign trade practices.

The United States used Section 301 against China after an investigation concluded that certain Chinese acts, policies, and practices involving technology transfer, intellectual property, and innovation were unreasonable or discriminatory and burdened US commerce. The resulting measures are commonly called Section 301 tariffs or China Section 301 additional duties.

Section 301 is different from the ordinary customs duty assigned to a product under the Harmonized Tariff Schedule of the United States (HTSUS). It is an additional trade measure that applies only when the product and its origin meet the relevant requirements.

For an overview of the current program, see the SkuWatch Section 301 hub.

How Section 301 duties work

A product imported from China can be subject to more than one layer of duty:

1. The normal HTS duty
   This is the ordinary most-favored-nation, or “general,” duty associated with the product’s HTS classification.

2. The Section 301 additional duty
   This is added when the product falls within a covered Section 301 product list and has the required Chinese origin.

3. Other applicable measures
   Depending on the product and circumstances, other duties or trade remedies may also apply. Examples can include antidumping or countervailing duties, Section 232 measures, or safeguard measures.

The Section 301 duty generally does not replace the normal HTS duty. It is assessed in addition to the ordinary duty. The applicable rates can differ by product list and can change through later government actions, so merchants should not rely on a general “China tariff rate.”

A product may also be subject to rules involving marking, quotas, exclusions, or special entry requirements. Duty treatment should be reviewed separately from other import obligations.

Why the product’s origin matters

Section 301 treatment is generally tied to the product’s country of origin, not simply the country from which the shipment was sent.

For example, shipping a product from a warehouse in another country does not by itself remove Section 301 treatment if the product’s customs origin is China. Conversely, a product purchased from a Chinese supplier is not automatically Chinese-origin if it was substantially transformed in another country. Determining origin can require a fact-specific customs analysis.

Consider:

• Where the product was manufactured
• Whether processing occurred in more than one country
• Whether the processing substantially transformed the product
• The product’s classification and manufacturing facts
• Any applicable customs rulings or origin rules

If origin is uncertain, consult a qualified customs professional before relying on a tariff conclusion. You can review China-related measures in the measures by country of origin section.

Section 301 uses Chapter 99 codes

Section 301 additional duties are implemented through Chapter 99 of the HTSUS. Importers normally report:

• The regular 10-digit HTSUS classification for the merchandise
• The applicable Chapter 99 HTSUS number for the Section 301 measure
• Any other required tariff numbers or entry information

The Chapter 99 code identifies the additional trade measure and connects the entry to the applicable duty treatment. It does not replace the product’s ordinary HTS classification.

Correct Chapter 99 reporting is important. An importer can have the correct product classification but still make an incorrect entry if the applicable Section 301 Chapter 99 provision is omitted or the wrong provision is used.

The correct code can depend on factors such as:

• The product’s 10-digit HTS classification
• Country of origin
• The applicable Section 301 product list
• Whether an exclusion applies
• The date of entry or other timing rules
• Whether a later government notice changed the treatment

Because Chapter 99 provisions and instructions can change, check current HTSUS data and Customs and Border Protection (CBP) guidance before filing an entry.

Product lists and rates can change

Section 301 coverage has been implemented through product lists and later modifications. A product may be:

• Covered by a Section 301 list
• Excluded from a list temporarily or permanently
• Added or removed through a later notice
• Subject to a changed rate or effective period
• Covered differently depending on its precise HTS classification

The product description alone is not enough. Two products that appear similar in commerce may have different HTS classifications and different tariff treatment.

Rates, lists, exclusions, and effective periods can change frequently. Always verify the live information rather than relying on an old spreadsheet, supplier statement, marketplace listing, or prior import entry. SkuWatch provides recent changes and all tracked measures to help identify developments, but official government sources control for legal entry purposes.

How exclusions work

An exclusion is a government-approved exception from a Section 301 additional duty for qualifying merchandise. Exclusions are not automatic simply because a product resembles an excluded item.

An exclusion may be limited by:

• A specific HTS classification
• A detailed product description
• A specified time period
• A particular notice or exclusion decision
• Conditions concerning entry or liquidation
• Whether the exclusion applies to all importers or only to an approved request

The exact scope matters. A product can be physically similar to an excluded product but fall outside the exclusion because of its materials, design, dimensions, function, or classification.

Merchants should retain evidence supporting an exclusion claim, such as:

• Product specifications and technical drawings
• Bills of materials
• Photographs or catalog descriptions
• The supplier’s manufacturing information
• The applicable government notice
• Records showing the relevant entry dates

An exclusion may also have an expiration date or may be extended, modified, or reinstated. Check the current notice and CBP implementation instructions. When the scope is unclear, obtain a customs ruling or professional advice rather than assuming the exclusion applies.

How to check whether a product is affected

Use a product-by-product process.

1. Confirm the product’s HTS classification

The HTS code is based on what the product is and how it is made, not simply on its commercial name or marketplace category.

Gather:

• A detailed product description
• Main materials and components
• Intended use
• Technical specifications
• How the product is assembled or manufactured
• Packaging and presentation details, where relevant

You can search a product or HTS code or browse the HTS tree. These tools can help with research, but classification remains the importer’s responsibility and may require professional judgment.

2. Confirm the customs country of origin

Determine the product’s customs origin using the manufacturing facts and applicable origin rules. Do not use the supplier’s location, shipping location, or warehouse location as a substitute for an origin analysis.

3. Check Section 301 coverage

Compare the product’s 10-digit HTS classification and Chinese origin against the current Section 301 product lists and Chapter 99 provisions.

Review the Section 301 hub and the China-origin measures page as starting points. Then confirm the result against the current HTSUS and official USTR and CBP materials.

4. Check exclusions and timing

If the product appears covered, look for a current exclusion that matches both:

• The precise product description
• The applicable HTS classification

Then verify the exclusion’s effective and expiration dates and any entry-date requirements. A prior entry that received favorable treatment does not necessarily establish the correct treatment for a future shipment.

5. Check for other measures

Section 301 is only one possible import measure. Search for other applicable programs, including antidumping and countervailing duties, Section 232 measures, or other country- or product-specific actions. For comparison, see the Section 232 hub and all tracked measures.

6. Document the conclusion

Keep a record of:

• The HTS classification used
• The origin analysis
• The Section 301 list or Chapter 99 provision reviewed
• Any exclusion relied upon
• The official sources and dates checked
• Supporting product and manufacturing documents

This documentation helps the merchant, customs broker, and importer of record apply the same analysis consistently.

Practical advice for ecommerce merchants

Before listing or importing a product, build tariff review into the product-onboarding process.

Ask suppliers for complete product and manufacturing information, but do not treat a supplier’s tariff statement as conclusive. The importer of record is generally responsible for accurate classification, origin, and entry information.

Also:

• Recheck products when their materials, design, or manufacturing location changes.
• Review tariff treatment before placing large purchase orders.
• Do not estimate landed cost using a single blanket “China tariff” assumption.
• Separate the normal HTS duty from additional duties in your cost model.
• Monitor recent changes and official notices.
• Use a customs broker, trade attorney, or customs consultant when classification, origin, or exclusion scope is uncertain.

For related cross-border topics, browse the other SkuWatch guides.

Frequently asked questions

Is a Section 301 tariff the same as the normal import duty?

No. The normal HTS duty is based primarily on the product’s classification. A Section 301 duty is an additional trade measure that may be added when the product is covered and has the required origin.

Does shipping a product from a country other than China avoid Section 301 duties?

Not necessarily. Section 301 treatment generally depends on customs origin, not merely the country where the shipment was dispatched. A product made in China may remain China-origin even if shipped through or stored in another country.

Does an exclusion apply to every product that looks similar?

No. Exclusions have specific product descriptions, classifications, and time limits. A product must satisfy the exclusion’s precise requirements. Similar appearance alone is not enough.

Where can I find the current Section 301 rate?

Check the current HTSUS Chapter 99 provisions and official USTR and CBP materials. SkuWatch’s Section 301 hub and recent changes can help with research, but rates, lists, exclusions, and effective dates change frequently.

Reference information only, not customs, legal, or classification advice. Tariff rules change frequently; confirm against the official source before you act.