Section 301 Tariff Calculator — US-China Trade War Tariffs

Section 301 tariffs are additional duties imposed by the United States on Chinese goods, layered on top of standard HTS duty rates. Since 2018, these tariffs have fundamentally changed the cost structure of importing from China.

[!IMPORTANT]
2026 Update: This calculator is updated with the latest USTR List 4A/4B rates and the current status of the 178 extended exclusions valid through November 2026.

Understanding which tariff list applies to your products — and calculating the combined effective duty rate — is essential before placing any order from China. For many categories, total duties now exceed 25–35%, which can make previously profitable products unviable.

This calculator helps you estimate your total Section 301 duty burden, combined with your standard HTS rate, so you can make informed sourcing decisions.

How Section 301 Tariffs Work

Section 301 is calculated on FOB value only:

Section 301 Duty = FOB Value × Section 301 Rate
Standard Duty = CIF Value × HTS Rate
Total Duty = Standard Duty + Section 301 Duty

Key distinction: Standard HTS duties use CIF value as the base. Section 301 tariffs use FOB value. Don't confuse these.

Worked Example: Office Chairs from Guangzhou

Product: 100 ergonomic office chairs, $120 FOB each (HTS 9401.30.8010)
List 3 tariff: 25% additional
Standard HTS rate: 0%
Sea freight: $800

Even with a 0% standard duty rate, this product costs $3,060 in tariffs due to Section 301.

Section 301 Tariff Rates by Category (2026)

Always verify your specific 10-digit HTS code at hts.usitc.gov

Strategies for Managing Section 301 Tariff Costs

1. Verify your exact HTS subheading. Section 301 lists are defined by 8 or 10-digit HTS codes. A slightly different classification might be on a different list (or no list). Get a binding ruling from CBP if uncertain.

2. Consider Vietnamese, Indian, or Mexican suppliers. Section 301 applies only to goods with China country of origin. Suppliers in third countries with the same products often have 0% Section 301 exposure — though standard HTS rates still apply.

3. Apply for exclusions. Check USTR's exclusion database. If your product has a live exclusion, you can import duty-free on Section 301 tariffs. Exclusions must be applied to your specific HTS subheading.

4. Calculate break-even pricing. At 25% additional tariff, a product that previously cost $10 FOB now has $2.50 more in duties. This needs to be absorbed by your supplier, your margin, or passed to customers.

5. Negotiate with Chinese suppliers for price reductions. Many Chinese manufacturers, facing reduced orders, are willing to negotiate FOB prices down to offset the tariff impact. A 5–10% FOB reduction is common in high-tariff categories.

6. Consider bonded warehouses and FTZs. Foreign Trade Zones (FTZs) allow you to defer duty payment until goods leave the zone for US consumption — helping cash flow.

7. Monitor USTR announcements. Section 301 tariff policy changes frequently. Subscribe to USTR and CBP bulletins to stay ahead of rate changes.

Frequently Asked Questions

What is Section 301 of the Trade Act?

Section 301 of the Trade Act of 1974 allows the US President to impose additional tariffs on countries engaging in unfair trade practices. In 2018–2019, the Trump administration used Section 301 to impose additional tariffs of 7.5%–25% on $370 billion worth of Chinese goods, in response to China's alleged theft of US intellectual property.

Which tariff list is my product on?

Search your 10-digit HTS code at the USTR website (ustr.gov/issue-areas/enforcement/section-301-investigations) or use CBP's search tools. Products on Lists 1–3 pay 25% additional; List 4A pays 7.5%. Many everyday consumer products (toys, clothing, some electronics) are on List 4A.

Is Section 301 calculated on FOB or CIF?

Section 301 tariffs are calculated on the FOB value of goods, NOT CIF. This is different from the standard HTS duty which is calculated on CIF. Make sure to apply the correct base for each calculation.

Can I get a Section 301 exclusion?

Some exclusions are still available, but only for specific HTS lines. USTR extended 178 exclusions through November 10, 2026, so always check the live exclusion notice before assuming your product qualifies.

Will Section 301 tariffs be removed?

As of April 14, 2026, Section 301 tariffs remain in place. Rates and exclusions can be modified by official action, so importers should model them as current unless the relevant HTS line is explicitly changed by USTR or the White House.