Glossary

What is Section 301 tariffs?

Section 301 tariffs are additional US import duties imposed under Section 301 of the Trade Act of 1974, which allows the United States to respond to foreign trade practices it judges unfair or discriminatory. The best-known action covers goods originating in China.

How does a Section 301 action work?

The US Trade Representative investigates a foreign practice and determines whether it burdens US commerce. If it does, duties or other measures can follow. Covered goods are published by HTS code in lists, and an exclusion process lets importers seek relief for specific products.

What importers need to check

  • Whether the HTS code sits on an active list
  • Whether an exclusion covers the specific product, and whether it is still in force
  • Country of origin rather than shipping route Section 301 duty follows origin
  • That the duty stacks on top of the normal HTS rate, rather than replacing it

Why this page needs a date on it

Section 301 lists, rates and exclusions change by administrative action rather than legislation, and they change often. A rate that is correct this quarter may not be next. Anyone quoting a figure including this page should date-stamp it and link to the current USTR list rather than restate the number.

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