What Are Section 301 Tariffs? Rates and Lists

Section 301 tariffs are additional U.S. import duties imposed after the U.S. Trade Representative finds that a foreign government’s act, policy or practice burdens U.S. commerce; current final actions cover China, Brazil, Nicaragua and 60 economies linked to forced-labor investigations. The rate depends on the country, product, HTSUS classification, effective date and any exclusion, with current additional rates ranging from 0% to 100%.

Section 301 tariffs sit on top of ordinary customs duty and other applicable charges. A product can therefore owe its normal MFN or preferential duty, a Section 301 duty, Section 232 or Section 201 duties, antidumping or countervailing duties, merchandise-processing fees and other import charges.

Rules as of October 22, 2026.

The most important operational change for ecommerce sellers is that low-value commercial shipments do not currently receive a U.S. de minimis duty or tax exemption. border.bot records commercial sale, return and sample shipments as having no current U.S. de minimis threshold from August 29, 2025. A low-value parcel can still owe Section 301 duty when its origin and tariff classification make the duty applicable. border.bot’s United States data is based on the 2026 Harmonized Tariff Schedule Revision 21.

What does Section 301 mean?#

Section 301 is a U.S. trade law mechanism that authorizes the U.S. Trade Representative to investigate foreign acts, policies and practices and impose trade remedies when the statutory conditions are met. The remedy can include duties, import restrictions or suspension of trade concessions, although the statute gives preference to tariffs when import restrictions are used. The legal authority comes from Section 301 of the Trade Act of 1974. The Congressional Research Service explains the statute and its history.

Section 301 is not a single tariff rate. It is the legal authority behind several separate investigations and final actions.

The USTR can investigate conduct that is:

• Unjustifiable.

• Unreasonable.

• Discriminatory.

• Burdensome to, or restrictive of, U.S. commerce.

The investigation may concern a particular country, an industry, a category of conduct or a broader pattern of government policy. After an investigation, USTR can recommend action to the President and impose or modify trade measures under the statutory process.

For an importer, the practical question is not simply whether a country has a Section 301 tariff. The questions are:

1. What is the product’s complete HTSUS classification?

2. What is the product’s country of origin?

3. Does the product fall under a final Section 301 action?

4. What is the additional rate?

5. Does the action contain an exclusion?

6. What was the effective date for the entry?

7. Does another duty apply at the same time?

Country of export is not always enough. A product shipped from Vietnam may have Chinese origin if it was substantially transformed in China and only repacked or lightly processed in Vietnam. A product manufactured in Nicaragua may receive different treatment depending on whether it qualifies as originating under CAFTA-DR.

Section 301 duties are normally collected through additional HTSUS provisions. The ordinary product classification remains important because the importer needs both the normal tariff line and the additional Section 301 provision.

Who imposes Section 301 tariffs?#

USTR conducts the investigation and determines the action under Section 301 authority. Customs and Border Protection collects the resulting duty when the goods enter the United States.

USTR publishes notices, tariff actions, product lists, exclusions and modifications. The USITC publishes the operative HTSUS, including additional tariff provisions and changes. CBP administers entry and collection.

That division matters. A USTR press release may announce a policy decision, but the importer should use the current HTSUS and implementing notices to determine the actual entry treatment. The USITC HTSUS archive identifies the current 2026 revisions, including Revision 21 published on October 9, 2026.

Which Section 301 tariffs are currently in force?#

Current final Section 301 actions include China technology-transfer tariffs, China strategic-sector modifications, a separate China semiconductor action, Brazil tariffs, Nicaragua tariffs and the July 2026 forced-labor action covering 60 economies. Open investigations do not themselves create a tariff, so they should not be added to a landed-cost calculation until a final action changes the HTSUS.

The table below summarizes the final actions and headline rates. The rates are additional rates, not replacements for ordinary customs duty.

The table is a rate summary, not a substitute for the complete 8- or 10-digit HTSUS classification. The USITC says that the authoritative way to determine coverage is to identify the complete tariff classification and consult the current HTSUS.

The live data block below is useful when comparing the countries most often discussed in a Section 301 review. It does not replace the product-specific check because Section 301 coverage depends on the HTSUS line and action.

What are the China Section 301 tariff lists?#

The original China technology-transfer action is divided into four product lists. List 1 covered approximately $34 billion of imports, List 2 approximately $16 billion, List 3 approximately $200 billion and List 4 approximately $300 billion. The lists identify products by tariff classification, not by a simple retail category such as electronics, clothing or home goods.

The USTR product-list materials describe the original structure of the action. The names are still widely used by importers, brokers and software systems, but later modifications and exclusions mean that a product’s list label alone is not enough.

China List 1#

List 1 originally covered approximately $34 billion in Chinese imports. The standard additional Section 301 rate is 25%.

Covered goods generally use HTSUS heading 9903.88.01 as the additional tariff provision. The importer also reports the normal HTSUS classification for the product.

A 25% List 1 duty means:

Customs value × 25% = additional Section 301 duty

If the customs value is $1,000, the Section 301 portion is $250. The normal customs duty is calculated separately under the product’s ordinary tariff line.

A product can be described commercially as a kitchen appliance, toy, component or consumer electronic device, but the legal result comes from its complete HTSUS classification and the action’s listed coverage.

China List 2#

List 2 originally covered approximately $16 billion of Chinese imports. The standard additional Section 301 rate is also 25%.

Covered goods generally use HTSUS heading 9903.88.02. The additional duty is separate from the ordinary column-one rate.

The difference between List 1 and List 2 is not the rate. Both generally add 25%. The difference is the group of tariff lines covered and the relevant additional HTSUS provision.

China List 3#

List 3 originally covered approximately $200 billion of Chinese imports. The standard additional rate is 25%.

Depending on the covered tranche, List 3 goods generally use HTSUS heading 9903.88.03 or 9903.88.04. An importer should not select the provision from a product description alone. The current HTSUS and USTR search tool should be checked against the complete tariff line.

List 3 has been especially important for ecommerce because it covers a broad range of finished consumer products and commercial goods. A merchant selling a product under a marketplace category cannot infer the customs treatment from the marketplace category. The seller needs the customs classification, country of origin and current Section 301 status.

China List 4A#

List 4 was divided into List 4A and List 4B. The standard additional rate identified for List 4A is generally 7.5%.

The rate is lower than the standard 25% rate for Lists 1, 2 and 3, but the calculation still works the same way. The additional duty is charged on the customs value and sits alongside the ordinary tariff and other applicable charges.

Current List 4 treatment must be checked through the applicable HTSUS provision, not inferred from the phrase “List 4.” Product exclusions, effective dates and later modifications matter. The retrieved official sources identify the active List 4A rate and current exclusion process, but do not provide one consolidated statement suitable for treating every List 4B provision as active or inactive. Importers should therefore use the current HTSUS and USTR search result for the particular product.

China List 4B#

List 4B should not be treated as a universal active 7.5% tariff. The broader List 4 action has had changes, suspensions and product-specific treatment.

The safe workflow is:

1. Identify the complete HTSUS line.

2. Search the current HTSUS for the applicable additional provision.

3. Check USTR’s product-search result.

4. Check exclusions and extensions.

5. Confirm the effective entry date.

The USTR Section 301 search tool is designed to show the action, product description, tariff rate and exclusion information for a product.

What did the China review change?#

The 2024 four-year review changed rates for selected strategic products. The changes were not a single rate applied to every Chinese import.

The modifications included:

• Electric vehicles increased to 100% in 2024.

• Solar cells and modules increased to 50% in 2024.

• Semiconductors increased to 50% in 2025 under the technology-transfer action.

• Battery parts and electric-vehicle batteries increased to 25% on specified effective dates.

• Critical minerals increased to 25% on specified effective dates.

• Permanent magnets increased to 25% on specified effective dates.

• Ship-to-shore cranes increased to 25% on specified effective dates.

• Steel and aluminum products increased to 25% on specified effective dates.

• Facemasks were set at or increased to at least 25% in 2024.

• Medical gloves were set at or increased to at least 25% in 2026.

• Natural graphite was set at or increased to 25% in 2026.

• Lithium-ion non-electric-vehicle batteries were set at or increased to 25% in 2026.

• Syringes and needles were set at or increased to at least 50% in 2024.

These rates come from the USTR and Federal Register notice on the 2024 China modifications. Product coverage and effective dates remain classification-specific.

USTR later increased tariffs on solar wafers and polysilicon to 50% and certain tungsten products to 25%, effective January 1, 2025. USTR published the tungsten, wafer and polysilicon action here.

Are all China semiconductor tariffs the same?#

No. The existing 50% semiconductor tariff created by the China technology-transfer review is separate from the later China semiconductor Section 301 investigation. Treating both measures as one tariff can produce a wrong landed-cost calculation.

The separate semiconductor action became effective December 23, 2025, but its new additional tariff began at 0%. The action is scheduled to increase on June 23, 2027. USTR must announce the future rate at least 30 days in advance. The December 23, 2025 notice describes that action.

That means a semiconductor may need two separate checks:

• Is the product covered by the existing 50% China technology-transfer semiconductor provision?

• Is the product covered by the separate semiconductor action that currently has a 0% additional rate?

The answer depends on the complete classification and the current HTSUS. The two actions may have different product descriptions, provisions and future changes.

A merchant should not write a product rule such as “all Chinese chips owe 50%” into checkout software. The correct rule needs at least:

• Origin.

• Complete HTSUS classification.

• Section 301 action.

• Effective date.

• Exclusion status.

• Any other applicable tariff program.

What is the Brazil Section 301 tariff?#

The Brazil Section 301 action generally imposes a 25% additional tariff on covered Brazilian goods. USTR announced the action after finding actionable Brazilian practices involving digital trade and electronic payments, preferential tariffs, anti-corruption enforcement, intellectual property, ethanol market access and illegal deforestation.

The USTR Brazil action was announced on July 15, 2026. The action excludes specified products, including certain beef, orange juice, aircraft and aircraft parts, energy products and goods already subject to Section 232 tariffs.

The 25% rate is not a blanket charge on every Brazilian import. The implementing Federal Register notice and current HTSUS revision control coverage and entry treatment. USTR public materials identify July 22, 2026 as the reported beginning date, but importers should use the implementing notice and HTSUS provision for the operational effective-entry rule.

For an online seller, the Brazil checks are:

1. Confirm that the goods are Brazilian origin.

2. Confirm the complete HTSUS classification.

3. Check whether the tariff line is in the covered Brazil action.

4. Check the listed exclusions.

5. Check whether another tariff, such as Section 232, applies.

6. Avoid assuming that a product’s commercial description is enough.

Some Brazilian goods can be excluded while similar goods remain covered. “Food from Brazil,” “aircraft part” or “energy product” is not a sufficient classification rule for an automated checkout.

The Brazil action also shows why tariff data should be versioned. A seller that calculates an order on July 20 cannot assume that the same result applies to an order entered later. The operative HTSUS revision, entry date and exclusion status control.

What is the Nicaragua Section 301 tariff?#

The Nicaragua Section 301 action applies to imported Nicaraguan goods that do not qualify as originating under CAFTA-DR. The additional rate is 0% from January 1, 2026, rises to 10% on January 1, 2027 and rises again to 15% on January 1, 2028. The additional duty may stack with other tariffs.

The USTR Nicaragua action is therefore a scheduled rate change, not a single permanent percentage.

A merchant shipping Nicaraguan goods in 2026 may calculate 0% additional Section 301 duty under this action, assuming the goods fall within the action’s scope. The same product entered on or after January 1, 2027 may face an additional 10%. From January 1, 2028, the scheduled rate is 15%.

The CAFTA-DR condition matters. The action is aimed at goods that do not qualify as originating under the agreement. A product being shipped from Nicaragua does not, by itself, establish CAFTA-DR origin.

Merchants should keep evidence that supports origin and preference claims, including:

• Manufacturing records.

• Bill of materials.

• Supplier origin statements.

• Production locations.

• Regional value information when relevant.

• Records supporting the applicable preferential claim.

Do not use a country-of-export field as a substitute for origin analysis. Origin is a legal conclusion based on the production and transformation of the goods.

What is the forced-labor Section 301 tariff?#

The July 2026 forced-labor action imposes additional Section 301 tariffs on covered goods from 60 economies. The action generally applies to goods entered for consumption on or after 12:01 a.m. Eastern Time on July 24, 2026, with a limited in-transit transition rule for qualifying goods entered before July 28, 2026.

The Federal Register public-inspection notice and USTR announcement define the rates, countries, exclusions and transition treatment.

The 17 economies receiving a 10% rate are:

• Argentina.

• Bangladesh.

• Cambodia.

• Canada.

• Ecuador.

• El Salvador.

• Guatemala.

• Honduras.

• India.

• Indonesia.

• Jordan.

• Malaysia.

• Mexico.

• Pakistan.

• Sri Lanka.

• Trinidad and Tobago.

• The United Kingdom.

The other investigated economies generally receive a 12.5% rate. Certain products from the European Union, Taiwan, Japan, South Korea and Switzerland are subject to a 10% or 12.5% rate calculated net of the applicable MFN duty.

That net-of-MFN rule is different from simply adding the Section 301 percentage to the ordinary duty. The exact calculation depends on the operative tariff provision.

The 60 economies are:

Algeria, Angola, Argentina, Australia, The Bahamas, Bahrain, Bangladesh, Cambodia, Canada, Chile, China, Colombia, Costa Rica, the Dominican Republic, Ecuador, Egypt, El Salvador, the European Union, Guatemala, Guyana, Honduras, Hong Kong, India, Indonesia, Iraq, Israel, Japan, Jordan, Kazakhstan, Kuwait, Libya, Malaysia, Mexico, Morocco, New Zealand, Nicaragua, Nigeria, Norway, Oman, Pakistan, Peru, the Philippines, Qatar, Russia, Saudi Arabia, Singapore, South Africa, South Korea, Sri Lanka, Switzerland, Taiwan, Thailand, Trinidad and Tobago, Türkiye, the United Arab Emirates, the United Kingdom, Uruguay, Venezuela and Vietnam.

The country list does not mean that every product from every economy automatically pays the same amount. The action includes exemptions and exclusions. Some raw materials, products unavailable from U.S. or alternative sources and products for which tariffs would not materially address the investigated practices may be excluded.

The action generally excludes:

• Informational materials.

• Donations.

• Accompanied baggage.

• Articles and parts subject to Section 232 tariffs.

• Specified raw materials.

• Products whose tariff treatment could cause economy-wide disruption.

• Products unavailable from U.S. or alternative sources.

• Products for which tariffs would not materially address the investigated practices.

A seller should check the exact HTSUS provision instead of applying 10% or 12.5% to every parcel from a listed economy.

How do Section 301 tariffs stack with normal duty?#

Section 301 tariffs are additional duties. They do not replace the normal column-one duty unless a specific provision says otherwise. The normal duty is calculated under the product’s ordinary HTSUS classification, and the Section 301 amount is then calculated under the additional provision.

A basic import calculation can contain:

1. Customs value.

2. Ordinary MFN or preferential duty.

3. Section 301 additional duty.

4. Antidumping duty.

5. Countervailing duty.

6. Section 232 duty.

7. Section 201 duty.

8. Merchandise-processing fee.

9. Harbor-maintenance fee where applicable.

10. Broker, carrier or other import charges.

The USITC explains additional import duties, and its Section 232 and 301 economic report describes how these measures affect imported goods and U.S. industries.

A simplified example for an ordinary 25% Section 301 rate is:

• Customs value: $1,000.

• Ordinary duty: 8% of $1,000 = $80.

• Section 301 duty: 25% of $1,000 = $250.

• Duty total before fees and taxes: $330.

The $250 Section 301 charge is not calculated on the $1,080 value in this simplified example. Ad valorem tariff lines generally apply to the customs value, but the exact entry calculation can involve specific tariff language and other bases. The broker’s entry instructions and HTSUS provisions control.

Importers should also avoid adding tariffs to the retail price without deciding how the business will handle:

• Import duty.

• Import tax.

• Brokerage.

• Carrier disbursement fees.

• Returns.

• Refunds.

• Currency conversion.

• Marketplace collection rules.

• DDP or DAP shipping terms.

Who pays the Section 301 tariff?#

The importer of record is responsible for the customs entry and duties owed to CBP. In a DDP sale, the seller may arrange and pay those charges on the customer’s behalf. In a DAP or similar arrangement, the customer may be asked to pay the carrier or broker before delivery.

The legal duty liability and the commercial payer are not always the same person. A merchant can include the cost in the product price, collect it at checkout, pay it through a fulfillment provider or leave the customer to pay on arrival. The import entry still needs correct data.

For marketplace sellers, the platform may display an estimated import charge, but the seller remains responsible for the product data supplied to the platform and for the commercial assumptions behind the estimate.

What value does Section 301 apply to?#

Section 301 generally applies as an ad valorem additional duty to the customs value of covered goods. Customs value is not always identical to the customer’s checkout total.

The customs value may depend on the transaction value and applicable customs valuation rules. Items such as international freight, insurance, assists, packing and other components can receive specific treatment. Domestic delivery after import is not automatically part of customs value.

A seller should not assume that the customs value is:

• The product’s suggested retail price.

• The marketplace’s displayed total.

• The amount after a domestic sales tax.

• The total including international postage in every case.

• The supplier’s pro forma invoice without review.

The commercial invoice should show an accurate description, quantity, unit value, total value, currency, origin and other required information. The customs broker or carrier may need additional data.

For a duty estimate, the minimum practical data set is:

• Product description.

• Complete HS or HTSUS classification.

• Country of origin.

• Customs value.

• Quantity.

• Shipment type.

• Destination.

• Entry date.

• Any preference claim.

• Any exclusion claim.

The border.bot landed-cost calculator can answer the operational question by applying current tariff, tax and fee data to a product and route. The result is an estimate based on the data entered, so classification and origin still need to be correct.

A worked example: a $1,000 Chinese product entering the United States#

Assume a $1,000 product has Chinese origin, is entered for consumption in the United States, falls under a China List 3 tariff line with a 25% additional Section 301 rate, and has an ordinary customs duty rate of 8%. This example uses a hypothetical ordinary duty rate only to show the calculation. The actual ordinary rate must come from the product’s HTSUS classification.

The calculation is:

• Customs value: $1,000.

• Ordinary customs duty: $1,000 × 8% = $80.

• Section 301 duty: $1,000 × 25% = $250.

• Combined ordinary and Section 301 duty: $330.

• Duty-inclusive customs cost before fees and taxes: $1,330.

The product may also owe merchandise-processing fees and other applicable charges. If the shipment is a commercial sale, the seller should not assume that the low value eliminates the Section 301 duty. border.bot records no current U.S. de minimis duty or tax threshold for commercial sale shipments from August 29, 2025.

If the same product were covered by List 4A at 7.5% instead, the Section 301 amount would be $75, not $250. If it were an electric vehicle covered by the strategic-sector modification at 100%, the additional amount would be $1,000. The product’s tariff line controls which scenario applies.

The example also demonstrates why an invoice value alone is not enough. The rate changes with the classification and applicable action.

Does de minimis remove Section 301 tariffs?#

De minimis is the value below which qualifying imports may enter without ordinary duty or tax under a country’s low-value shipment rules. The U.S. commercial-sale de minimis treatment recorded by border.bot is currently suspended, so ecommerce sellers should not assume a low-value sale avoids Section 301 or other import charges.

The border.bot United States country data records:

• Commercial sale shipments: no current U.S. de minimis duty or tax threshold from August 29, 2025.

• Return shipments: no current U.S. de minimis duty or tax threshold in the dataset.

• Sample shipments: no current U.S. de minimis duty or tax threshold in the dataset.

• Qualifying gifts: a $100 per-consignment threshold for both duty and tax, subject to product exclusions.

A gift threshold does not convert a commercial sale into a gift. A seller should not mark an order as a gift to avoid commercial import charges.

The $100 gift threshold is calculated per consignment on the value of the goods. Alcoholic beverages, tobacco and certain other categories are excluded.

The practical result for ecommerce is clear: product-level duty data must be prepared even for low-priced parcels. A seller shipping a $40 item may still need the HTSUS code, origin, value and duty information for clearance.

That data requirement is separate from whether the customer ultimately pays the charge. The seller may use DDP pricing, collect an estimated amount at checkout or arrange for the carrier to collect on delivery.

How should a merchant identify a Section 301 tariff?#

A merchant should identify the complete 8- or 10-digit HTSUS classification, confirm the product’s origin, search the current Section 301 provision and check exclusions and effective dates. A product title, supplier country or six-digit HS code is not always enough to decide the U.S. additional duty.

Use this process for every product family:

1. Describe the product precisely#

“Accessory,” “machine part” and “electronic device” are weak descriptions. Record what the item is, what it does, what it is made from, how it operates and whether it is a complete product or part.

A useful description might identify:

• Material.

• Function.

• Principal use.

• Dimensions.

• Power source.

• Whether the item is assembled.

• Whether it is a part or complete article.

• Whether it is designed for a particular machine.

• Whether it includes software or electronics.

2. Determine the HS and HTSUS classification#

The first six digits come from the international Harmonized System. The United States adds national digits to create the HTSUS classification used for entry.

You can start with the border.bot HS code classifier or review the HS nomenclature by chapter. For a binding classification question, use the appropriate customs ruling process or consult a qualified customs professional.

Do not choose a code because it produces the lowest tariff. Classification must follow the legal tariff rules.

3. Establish country of origin#

Country of origin is generally connected to where the goods were manufactured or substantially transformed, not simply where they were shipped from.

The border.bot country-of-origin finder can help organize the analysis, but the seller needs manufacturing records and supplier evidence for a defensible conclusion.

4. Search the current HTSUS#

The USITC says the complete 8- or 10-digit HTSUS classification is the authoritative starting point for determining additional duties. Check the current 2026 HTSUS Revision 21, not an old spreadsheet or a tariff screenshot.

5. Check USTR exclusions#

USTR maintains product exclusions and extensions for some China Section 301 products. Exclusion status can change independently of the underlying tariff list.

The USTR exclusion information should be checked by HTSUS subheading, product description and effective date. Do not assume that a product category is excluded because a similar product received an exclusion.

6. Store the result with a date#

Tariff decisions should be stored with:

• HTSUS code.

• Country of origin.

• Action.

• Additional rate.

• Exclusion reference.

• Effective date.

• Source.

• Date checked.

• Person or system that approved the result.

A dated tariff record helps when a rate changes between order placement and customs entry.

What paperwork does a Section 301 shipment need?#

A Section 301 shipment needs accurate customs data that allows the importer, broker and carrier to determine classification, origin, value and applicable additional duties. The exact entry documents vary by shipment method, but incomplete commercial descriptions create clearance delays and wrong-duty risk.

A commercial invoice should normally contain:

• Seller and buyer.

• Importer of record where required.

• Detailed product description.

• Quantity.

• Unit price.

• Total price.

• Currency.

• Country of origin.

• Harmonized classification where requested.

• Incoterm.

• Shipping and insurance information where relevant.

• Reason for export on returns or samples.

For a product from China, the seller should not write only “goods,” “parts” or “consumer item.” The description should help the broker connect the goods to the correct HTSUS line.

For a product from Nicaragua, the seller should maintain evidence supporting or rejecting a CAFTA-DR originating claim. The additional Section 301 rate applies to goods that do not qualify as originating under the action’s terms.

For a product from a forced-labor action economy, the seller should verify whether the product is covered or excluded and keep the evidence supporting the classification and origin.

A seller that uses a third-party logistics provider should confirm which party supplies:

• The HTSUS code.

• The country of origin.

• The customs value.

• The importer-of-record information.

• The Section 301 provision.

• The duty payment.

• The entry summary data.

Do not assume that a fulfillment provider’s default tariff code is correct for every product variation.

How should ecommerce businesses price Section 301 tariffs?#

An ecommerce business should decide whether Section 301 cost is included in the product price, collected at checkout or paid by the customer at import. The choice depends on shipping terms, marketplace rules, margin, return policy and how reliably the tariff can be estimated before entry.

DDP pricing#

Under Delivered Duty Paid arrangements, the seller or its logistics provider usually arranges import clearance and pays import charges. The customer sees a more complete delivered price.

DDP requires accurate data because an under-estimated tariff becomes a seller cost. The seller needs a process for:

• Classification.

• Origin.

• Customs value.

• Duty updates.

• Broker charges.

• Tax treatment.

• Refunds.

• Returned goods.

DAP or customer-paid import#

Under Delivered At Place arrangements, the seller may ship without collecting all import charges. The customer may pay the carrier or broker before delivery.

This can reduce the seller’s up-front cost but may increase refused deliveries, support contacts and surprise charges. The product page and checkout should make the responsibility clear.

Marketplace estimates#

Marketplaces can calculate or collect import amounts, but the seller must review the inputs. A marketplace may use stale classification, assume a country of origin or apply a generic tariff group.

For products that change materials, packaging, component mix or manufacturing location, recheck the tariff result.

Pricing the risk#

A tariff estimate should be treated as an input into the margin model, not as a permanent percentage. The business should model:

• Base product cost.

• Freight.

• Ordinary duty.

• Section 301 duty.

• Fees.

• Taxes.

• Payment processing.

• Marketplace commission.

• Returns.

• Currency conversion.

• Customer-service cost.

A 25% additional duty on a $20 customs value is $5. A 25% rate on a $200 customs value is $50. The retail price, shipping charge and customer expectation may make those amounts commercially different even though the tariff rate is identical.

What changed in 2026?#

The 2026 Section 301 picture changed through new final actions, scheduled rates and HTSUS revisions. The dates matter because an investigation announcement, a USTR action, an implementing notice and an entry date can produce different operational results.

The key takeaway is that “the Section 301 rate” is not one number. A system must store the action and effective date as well as the country and tariff line.

Are open Section 301 investigations tariffs?#

No. An open Section 301 investigation is not itself a tariff. A tariff applies only after a final action creates an operative duty provision or other import restriction.

As of October 22, 2026, USTR lists several investigations that remain open without final tariff action. The current Section 301 landscape includes investigations involving Vietnam, Germany, structural excess capacity, China Phase One commitments and other matters.

Merchants should not add a tariff merely because:

• A country is under investigation.

• A government announced a review.

• A trade complaint was filed.

• USTR requested comments.

• A news article predicts a tariff.

• A proposed rate appeared in a press report.

The system should distinguish at least three states:

1. Investigation opened.

2. Action announced or notice published.

3. Tariff provision effective for the relevant entry.

For landed-cost software, only the third state should produce a payable tariff, unless the user is modeling a future scenario separately.

The USTR Section 301 investigations page is the right place to check whether a matter is an investigation, a final action or an implemented tariff.

How can developers model Section 301 tariffs?#

A tariff engine should treat Section 301 as a set of versioned additional rules, not as a country percentage lookup. The minimum rule key should contain origin, HTSUS line, action, effective date and exclusion status.

A useful data model might include:

origin_country
htsus_code
section_301_action
additional_rate
ordinary_rate
effective_from
effective_to
exclusion_id
exclusion_status
entry_type
source_url
source_checked_at

The engine should also support:

• Multiple simultaneous actions.

• Product exclusions.

• Net-of-MFN calculations.

• Scheduled future rates.

• Country-specific origin rules.

• Preference programs.

• Section 232 and Section 201 interactions.

• Antidumping and countervailing duties.

• Commercial versus gift shipments.

• Returns and samples.

• Currency conversion.

• Entry-date logic.

Do not implement:

if origin == "CN":
    duty += 25%

That rule is wrong because China has multiple lists and product-specific strategic rates. It is also wrong for excluded products, semiconductors subject to different actions and products that fall outside the relevant tariff provisions.

A better pattern is:

find ordinary_htsus_rule(origin, htsus_code, entry_date)
find section_301_rules(origin, htsus_code, entry_date)
apply exclusion_rules(origin, htsus_code, entry_date)
calculate each applicable duty on its stated customs base
add fees and taxes according to their own rules

The tariff engine should return an explanation, not only a number. A merchant needs to know:

• Which tariff line matched.

• Which Section 301 action matched.

• Why the rate applied.

• Whether an exclusion was checked.

• Which date controlled.

• Which assumptions affected the result.

border.bot publishes a live United States tariff dataset researched October 14, 2026, containing 19,897 U.S. tariff lines based on HTS Revision 21. Merchants that need to calculate many products can also use the border.bot REST API or connect an AI assistant through MCP, but the same classification and origin requirements still apply.

What should sellers change now?#

Sellers should treat tariff classification and origin as product data, not as information created only when a parcel reaches the carrier. The Section 301 result should be available before pricing, listing, checkout and fulfillment decisions.

Use this operational checklist:

The seller’s product feed should include a field for origin that is separate from warehouse location. It should also include an effective date or tariff version for the calculated landed cost.

For a new product, classification should happen before launch. For an existing product, review the result when:

• The supplier changes.

• Production moves.

• Materials change.

• A new component is added.

• Packaging changes the product’s legal presentation.

• A Section 301 notice changes.

• A new HTSUS revision is published.

• The seller changes from DAP to DDP.

• The seller starts shipping through a different carrier or fulfillment provider.

A product listing should not promise “no customs charges” unless the seller has checked the destination rules and shipping terms. A low-value sale does not automatically avoid U.S. Section 301 duty.

What are the most common Section 301 mistakes?#

The most common mistake is treating Section 301 as a single China tariff. China has multiple actions, lists, modifications and exclusions. Brazil, Nicaragua and the forced-labor action use different structures.

The second mistake is using country of export instead of country of origin. A Chinese-origin product shipped from a third country does not automatically lose China treatment.

The third mistake is ignoring the complete HTSUS line. The first six HS digits can be insufficient for a U.S. Section 301 decision.

The fourth mistake is treating a USTR announcement as the complete operational rule. The importer should check the implementing notice, current HTSUS revision and entry date.

The fifth mistake is forgetting exclusions. An exclusion is usually tied to particular tariff lines, descriptions and dates. A product that looks similar may not qualify.

The sixth mistake is adding the Section 301 percentage to the retail price without calculating the customs value. The tariff usually applies to the customs value, not automatically to every charge the customer pays.

The seventh mistake is assuming de minimis protects commercial sales. border.bot records no current U.S. de minimis duty or tax threshold for commercial sale shipments.

The eighth mistake is applying a future rate too early. Nicaragua’s 10% and 15% rates have scheduled future dates. The separate China semiconductor action has a future increase date, but the future rate must be announced in advance.

The ninth mistake is treating an investigation as a tariff. An open investigation creates monitoring work, not a payable duty by itself.

The tenth mistake is failing to explain the result. A customer-service team needs to know whether a charge comes from ordinary duty, Section 301, tax, brokerage or carrier collection.

How should a landed-cost calculation explain the result?#

A good landed-cost result should show the customs value, ordinary duty, Section 301 amount, other tariff programs, taxes and fees as separate lines. One combined total hides errors and makes customer support difficult.

For example, a result might display:

• Product customs value: $1,000.

• Ordinary customs duty: $80.

• China List 3 Section 301 duty: $250.

• Merchandise-processing fee: calculated separately.

• Import tax: calculated separately where applicable.

• Carrier or broker charge: supplied by the shipping method.

• Estimated landed import cost: sum of the applicable lines.

The result should also say:

• Origin used.

• HTSUS code used.

• Entry destination.

• Entry date.

• Section 301 action.

• Exclusion result.

• De minimis assumption.

• Whether the amount is an estimate or an entry quote.

A merchant can then choose whether to absorb, collect or disclose each charge.

For a product that falls under the forced-labor action, the explanation should state whether the rate is a standard 10%, standard 12.5% or a special net-of-MFN treatment. For a Nicaraguan product, it should state whether the calculation assumed CAFTA-DR originating status. For Brazil, it should state whether an exclusion was found.

That level of detail is not decoration. It is the audit trail for a charge that may change between product setup and entry.

What is the short answer for sellers?#

Section 301 tariffs are extra U.S. import duties imposed under the Trade Act of 1974 in response to specified foreign acts, policies or practices. They are not one tariff and not one country-wide percentage.

As of October 22, 2026:

• China List 1, List 2 and List 3 generally add 25%.

• China List 4A generally adds 7.5%.

• China strategic-sector rates include 100% for electric vehicles and 50% for solar cells and modules, with other product-specific rates.

• The existing China technology-transfer semiconductor rate is 50%.

• The separate China semiconductor action currently starts at 0% and is scheduled to increase on June 23, 2027.

• Covered Brazil goods generally receive an additional 25%.

• Covered non-CAFTA-DR-originating Nicaragua goods receive 0% in 2026, 10% in 2027 and 15% in 2028.

• The forced-labor action generally applies 10% or 12.5% rates to covered goods from 60 economies, subject to exclusions and special calculations.

The number that applies to one order depends on the product’s complete HTSUS classification, country of origin, entry date, applicable action, exclusion status and other duties.

Sources#

• Congressional Research Service, Section 301 of the Trade Act of 1974: Origin, Evolution, and Use, 2025

• U.S. Trade Representative, Section 301 Investigations, accessed October 22, 2026

• U.S. Trade Representative, China Section 301 Tariff Actions and Exclusion Process, accessed October 22, 2026

• U.S. Trade Representative, Statement on Section 301 Action, July 10, 2018

• U.S. Trade Representative, Section 301 Product List Fact Sheet, June 15, 2018

• U.S. Trade Representative, Four-Year Review of China Technology-Transfer Section 301 Actions, May 14, 2024

• U.S. Trade Representative, How to Navigate the Section 301 Tariff Process, accessed October 22, 2026

• U.S. International Trade Commission, HTSUS search results for Section 301 provisions, 2026 Revision 21

• U.S. International Trade Commission, How do I know if my import will have additional duties?, accessed October 22, 2026

• U.S. Trade Representative, Final China Section 301 modifications, September 18, 2024

• U.S. Trade Representative, Tungsten products, wafers and polysilicon action, December 11, 2024

• U.S. Trade Representative, China semiconductor Section 301 final action, December 23, 2025

• U.S. Trade Representative, Brazil Section 301 action, July 15, 2026

• U.S. Trade Representative, Brazil Section 301 fact sheet, July 2026

• U.S. Trade Representative, Brazil tariff action announcement, July 19, 2026

• U.S. Trade Representative, Nicaragua Section 301 action, December 10, 2025

• Federal Register, Forced-labor Section 301 actions, July 2026

• U.S. Trade Representative, Forced-labor Section 301 action, July 23, 2026

• U.S. Trade Representative, 60 forced-labor Section 301 investigations, March 12, 2026

• U.S. Trade Representative, Forced-labor Section 301 fact sheet, July 2026

• U.S. International Trade Commission, Harmonized Tariff Schedule archive, accessed October 22, 2026

• U.S. Trade Representative, China Section 301 exclusion information, accessed October 22, 2026

• U.S. International Trade Commission, Economic Impact of Section 232 and 301 Tariffs on U.S. Industries, June 2023

• border.bot, United States country facts and tariff dataset, researched October 14 to 18, 2026

Last updated: October 2026