Section 301 Tariffs 2026: Which Products Are Still Affected?
When the Supreme Court struck down IEEPA tariffs in February 2026, many importers hoped Section 301 duties would follow. They did not. Section 301 is a completely separate legal authority — and it covers over $370 billion in annual Chinese imports at rates of 7.5% to 25%. Here is exactly what is still active, what products it covers, and how to calculate your effective 2026 duty rate.
Section 301 additional duties on Chinese-origin goods are fully in effect. The February 2026 SCOTUS ruling that struck down IEEPA tariffs did not affect Section 301 — these are separate statutory authorities. Section 122 (10%) additionally applies on top of Section 301 on most Chinese goods.
What is Section 301 and why does it still apply?
Section 301 of the Trade Act of 1974 gives the US Trade Representative (USTR) authority to impose tariffs on countries found to engage in "unfair trade practices." In 2018, USTR concluded that China's practices on intellectual property, technology transfer, and market access were actionable under Section 301, triggering a series of tariff actions across four lists.
Unlike IEEPA (the International Emergency Economic Powers Act, which the Supreme Court struck down in February 2026), Section 301 does not rely on an emergency declaration. It is a permanent statutory authority with its own legal basis. The SCOTUS ruling that ended IEEPA tariffs explicitly did not touch Section 301.
The four Section 301 lists: what they cover
Section 301 duties were implemented in four tranches starting in July 2018. Each covers a different set of HTS codes at a specified rate. Together they cover over 5,600 HTS lines representing the vast majority of US imports from China.
Industrial machinery (Ch. 84), electrical equipment (Ch. 85), aerospace parts, vehicles (Ch. 87)
Various Ch. 84–87
Chemicals (Ch. 28–38), plastics (Ch. 39), steel & aluminum (Ch. 72–76), railways
Various Ch. 28–76
Electronics (Ch. 84–85), furniture (Ch. 94), auto parts, seafood, apparel inputs, luggage
Broad — 3,800+ HTS lines
Laptops, phones, clothing (Ch. 61–62), footwear (Ch. 64), toys (Ch. 95), consumer electronics
Broad — 1,800+ HTS lines
List 4B (originally covering smartphones, laptops, and certain consumer goods) was suspended indefinitely after a Phase 1 trade deal in January 2020 and has not been reinstated. The products that were on List 4B are currently covered by List 4A at 7.5%.
Key product categories still affected in 2026
These are the major import categories that Florida and US importers most frequently ask about. All are subject to Section 301 additional duties in 2026.
Laptops, servers, networking equipment at 25%; smartphones at 7.5%. HTS Ch. 84–85.
All furniture HTS Ch. 94. Wooden cabinets may additionally carry ADD/CVD of 100%+.
Section 301 at 25% stacks on top of Section 232 (25% for steel, up to 200% for aluminum). Ch. 72–76.
Knit and woven apparel Ch. 61–62. MFN rates are already 5%–32%, so total duty on Chinese apparel is 22.5%–49.5%.
Ch. 64. MFN rates range 5%–37.5%; total effective rate on Chinese footwear reaches 52.5% for some categories.
Ch. 95. MFN rates 0%–4.5%. Most holiday and consumer goods categories.
Ch. 39–40. Includes plastic housewares, containers, industrial fittings.
HTS 8541.40. Also subject to separate Section 201 safeguard tariffs (14.5% in Year 5).
How to calculate your total duty rate from China in 2026
Your effective duty rate on Chinese goods is the sum of all applicable layers. Section 122 (10%) currently applies on top of Section 301 on most goods from China. Stack them in this order:
Column 1 General rate in the HTS schedule. Ranges from 0% (Free) to 37.5%.
7.5% (List 4A) or 25% (Lists 1–3) depending on your HTS line.
Flat 10% surcharge enacted February 24, 2026. Scheduled to expire ~July 24, 2026 unless extended.
25% additional on steel articles; up to 200% on certain aluminum products. Applies only to Ch. 72–76 products.
The table below shows effective 2026 duty rates for eight common import categories from China, with Section 301 and Section 122 both applied:
Rates as of July 2026. Section 122 scheduled to expire ~July 24, 2026 — verify current status before filing.
Section 301 exclusions: can you get an exemption?
During 2019–2021, USTR granted product-specific exclusions from Section 301 duties. Most of those exclusions have since expired. USTR does periodically open exclusion processes for specific HTS lines — importers can apply by demonstrating that:
Check the USTR Section 301 docket at ustr.gov for active exclusion proceedings. If your product previously had an exclusion that has expired, it is worth filing a renewal request when USTR opens the next comment period. Granted exclusions are retroactive to the start of the exclusion period.
Sourcing alternatives to avoid Section 301
Section 301 applies only to goods of Chinese origin — determined by where substantial transformation occurred, not where they were shipped from. Shifting production to another country removes Section 301 exposure, though it introduces rules of origin complexity and potential ADD/CVD circumvention risk.
No FTA, but no Section 301. Strong manufacturing base for electronics, furniture, apparel. Large Section 301 shift already occurred here.
0% duty + MPF exempt for qualifying goods. Nearshoring trend growing rapidly. Rules of origin must be met.
No Section 301, growing manufacturing base. GSP benefits expired in 2020 and have not been renewed.
No Section 301. Strong in apparel/textiles. No FTA so MFN rates apply.
Shipping Chinese-origin goods through a third country does not avoid Section 301 — CBP tracks country of origin, not country of export. Circumvention schemes (transshipping through Vietnam, Malaysia, etc.) are actively investigated and can result in penalties, seizures, and ADD/CVD retroactive application.
Enter any 10-digit HTS code to see your MFN base rate, Section 301 rate, Section 122 surcharge, and CBP fees — all stacked for your exact product.