Section 301 tariffs are additional duties — most prominently on goods from China — that can significantly affect your landed cost. You can run a quick check yourself to walk in informed, but the full process (classification, which duties apply, origin, exclusions, refunds) is something you work through with your customs broker. This article explains that process, so you can have an informed conversation instead of just accepting a number.

What Section 301 Is

Section 301 of the Trade Act of 1974 lets the USTR (US Trade Representative) place additional tariffs on a country whose trade practices it has found unfair. The largest set is the tariffs on China, organized into four lists (List 1 through List 4). These duties are added on top of your base duty rate. Whether they affect you comes down to two things: your product's HTS (Harmonized Tariff Schedule) code and its country of origin.

Come Prepared: Do a Quick Self-Check First

Before you talk to your broker, you can see whether a China Section 301 tariff applies to your product and at what rate, using USTR's free tool:

  1. You need at least the first 8 digits of your HTS code. If you don't have it, your broker or supplier can give it to you.
  2. Go to https://ustr.gov/issue-areas/enforcement/section-301-investigations/search and scroll to the bottom, to the box under the heading "Enter 8-digit HTS Subheading."
  3. Type your 8-digit code (with or without periods — 3926.90.99 and 39269099 both work) and click SEARCH.
  4. The result shows which List your product is on and the added duty rate — for example, "List 4 (Modification) - 7.5% duties." If nothing comes back, the code isn't on the China lists.

This gives you a number to bring to the conversation. It is a preview, not the final word — the operative version is what your broker files on the entry.

The Process to Review With Your Broker

  1. Confirm the classification. Everything downstream rides on the HTS code. Confirm with your broker that your product is classified correctly, because the wrong code means the wrong duty on every shipment — in either direction. This is the single most important thing to get right.
  2. Confirm which tariffs actually apply, and the total. Ask your broker to confirm whether a Section 301 tariff applies to your code and at what rate, and how it stacks with your base duty and any other additional duties. You want the full rate, not just the base or just the 301 piece.
  3. Confirm the country of origin. Section 301 follows the product's country of origin, not where you placed the order. Origin can be more technical than it looks (it turns on where the product was substantially made, not merely shipped from). Confirm with your broker how origin is determined for your product, because it decides whether the tariff applies at all.
  4. Ask whether an exclusion covers your product. Some products have a temporary exclusion that removes the Section 301 tariff. Exclusions are narrow, tied to exact product descriptions, expire and get renewed, and are claimed at entry under special tariff codes — which is why this is broker work, not a self-service lookup. Ask your broker directly: is there a current exclusion that covers my product? If there is, ask how to claim it going forward and whether you can recover duty you already paid on past entries.
  5. Confirm it's documented. Ask that your classification, origin determination, and any exclusion be documented, so you can support them if Customs ever asks.

The Questions to Bring to Your Broker

  • Is my product classified under the correct HTS code?
  • Does a Section 301 tariff apply to it, and what is the total duty rate — base plus every additional tariff?
  • Is that based on the country of origin I think it is, and how is origin determined for this product?
  • Is there a current exclusion that covers my product? If so, how do we claim it, and can we recover duty already paid?
  • Are we documenting classification and origin so we can defend them?

This is general guidance, not legal advice. Section 301 lists, rates, and exclusions change frequently and are fact-specific — confirm how they apply to your goods with a licensed customs broker before relying on them.

Do you review your Section 301 exposure with your customs broker before you commit to a supplier, or find out the duty when the first shipment lands? We'd like to hear how you handle it.