Section 301 Tariff Lookup Tool & 2026 China HTS Duty Calculator
Search USTR Lists 1, 2, 3, 4A, and 2025–2026 Strategic 301 Increases (Chapter 99 Subheadings 9903.88.01 through 9903.91) and compute total stacked customs duties.
Understanding USTR Chapter 99 Headings with Our Section 301 Tariff Lookup
Enacted under Section 301 of the Trade Act of 1974, punitive tariffs on Chinese-origin goods are codified in Subchapter III of Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS). Using our section 301 tariff lookup engine above, importers and customs compliance teams can immediately identify which secondary 8-digit Chapter 99 code must be declared alongside their primary Chapter 1–97 commodity HTS code on CBP Form 7501.
| USTR Action List | Chapter 99 Heading | 2026 Statutory Rate | Primary Covered Commodity Sectors | Load Rate |
|---|---|---|---|---|
| List 1 ($34B Action) | 9903.88.01 | 25.0% | Industrial machinery, bare PCBs (8534), aerospace parts, medical devices, robotics. | |
| List 2 ($16B Action) | 9903.88.02 | 25.0% | Plastics (Ch. 39), chemical intermediates, railway equipment, industrial tubing. | |
| List 3 ($200B Action) | 9903.88.03 | 25.0% | Furniture (9401/9403), handbags/luggage (4202), auto parts (8708), chargers, LEDs. | |
| List 4A ($300B Action) | 9903.88.15 | 7.5% | Apparel & clothing (Ch. 61/62), footwear (Ch. 64), Bluetooth earbuds, kitchenware. | |
| List 4B (Suspended 301) | None (0% 301) | 0.0% | Children's plastic toys (9503), laptops (8471.30), smartphones (8517.13). | |
| 2025–2026 Strategic 301 | 9903.91.01+ | 25% – 100% | EVs (100%), Solar Cells (50%), Semiconductors (50%), Li-Ion Batteries (25%). |
Worked Example: List 3 (25%) vs. List 4A (7.5%) Impact on a $20,000 Order
Suppose a U.S. home goods brand imports two containers from Foshan, each valued at $20,000 FOB. Performing a section 301 tariff lookup reveals how dramatically List 3 and List 4A diverge once stacked with the 20% IEEPA tariff:
Comparison: Wooden Dining Tables (List 3) vs. Stainless Steel Tumblers (List 4A)
- Shipment A — Wooden Tables (HTS 9403.60.80): 0% Base MFN + 25.0% List 3 (9903.88.03) + 20.0% IEEPA = 45.0% Total Duty ($9,000.00 tax on $20,000 FOB).
- Shipment B — Insulated Tumblers (HTS 7323.93.00): 5.3% Base MFN + 7.5% List 4A (9903.88.15) + 20.0% IEEPA = 32.8% Total Duty ($6,560.00 tax on $20,000 FOB).
- Key Insight: Even though wooden furniture has a 0% base MFN rate, its placement on List 3 adds $3,500 more in Section 301 duties than a List 4A item of identical invoice value.
Substantial Transformation & Third-Country Assembly Rules
Importers frequently ask whether routing Chinese components through Vietnam, Thailand, or Mexico eliminates Section 301 liability. Under CBP landmark rulings (such as Energizer Battery and Cyber Power), simple screwdriver assembly or repackaging in a third country does not change country of origin. Goods remain subject to Chinese Chapter 99 tariffs unless foreign processing results in a substantial transformation—creating a new article with a different name, character, and use. Always run a complete section 301 tariff lookup before finalizing purchase orders.
Running your pre-shipment proforma invoice through our section 301 tariff lookup guarantees accurate landed cost forecasting across ocean LCL, full container load (FCL), and air express channels.
Frequently Asked Questions: Section 301 Tariff Lookup
How do I know if my HTS code is on Section 301 List 3 or List 4A?
Enter your 4-digit to 10-digit HTS number or product keyword into the search bar above. List 3 items carry a 25% surcharge under 9903.88.03, whereas List 4A consumer goods carry a 7.5% surcharge under 9903.88.15.
Do Section 301 tariffs stack with 2025-2026 IEEPA China tariffs?
Yes. CBP requires importers to declare and pay Column 1 MFN duty + Chapter 99 Section 301 duty + Chapter 99 IEEPA tariff cumulatively on the same FOB customs value.
Are any Section 301 product exclusions still active in 2026?
Most historical product exclusions expired between 2020 and May 2025, with only narrow extensions for specific solar manufacturing equipment and select industrial machinery under 9903.88.69 and 9903.88.70.
Does shipping from Hong Kong or Macau avoid China Section 301 tariffs?
No. Under Executive Order 13936, goods produced in Hong Kong are treated identically to mainland China (Country of Origin CN) for Section 301 and marking purposes. Furthermore, transshipping mainland Chinese goods through Hong Kong does not alter their Chinese origin.
What happens if I omit the 9903.88.xx code on my CBP entry?
CBP's Automated Commercial Environment (ACE) system automatically flags 10-digit HTS codes covered by Section 301 and rejects entries lacking the corresponding Chapter 99 secondary subheading or issues a CBP Form 29 rate advance.
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