Section 301 Tariffs Explained: Trade Act of 1974 & USTR Lists

Section 301 is the US law that decides whether your imports carry an extra tariff on top of the normal rate. It lets the government add duties to goods from countries it finds are trading unfairly, and those duties hit at the border.

If you import from China or any of the 60 economies named in 2026, section 301 can change your landed cost. This guide explains what the law does, how USTR sets the tariffs, the China lists, and the 2026 action.

What Is Section 301 of the Trade Act of 1974?

Section 301 is Title III of the Trade Act of 1974 (19 U.S.C. §§ 2411–2420). It lets the US Trade Representative investigate foreign trade practices that burden US commerce and respond with tariffs or other import restrictions. It is the legal tool behind most of the extra duties US importers now pay.

The law targets three kinds of foreign conduct: acts that violate a trade agreement, and practices that are unjustifiable, unreasonable, or discriminatory. When USTR finds one, it can add duties to goods from that country.

• Who runs it: The Office of the US Trade Representative (USTR) opens the investigation and sets the action.
• What triggers it: A foreign practice that breaks a trade agreement or burdens US commerce.
• What it can do: Add tariffs, set quotas, suspend trade concessions, or strike a binding deal.

So what is a 301 case in practice? It is a formal investigation that can end in new duties on everything you import from the named country. To see how much you already buy from an affected market, check your import volume by country and supplier.

How Does a Section 301 Investigation Work?

A section 301 case follows a set path. USTR opens an investigation, consults the foreign government, holds public hearings, takes written comments, then issues a determination. A sec 301 case can run for months, and if the finding is actionable, USTR proposes and then imposes duties on covered goods.

The step that catches importers off guard is the comment window. It is the one point where your business can file evidence on cost or supply impact before the 301 tariff is set.

Stage	What happens
Initiation	USTR opens the case and requests consultations with the foreign government
Investigation	USTR reviews the practice and publishes a report on whether it is actionable
Public hearings and comments	Importers and the public file written comments and testify
Determination	USTR decides the practice is actionable and proposes duties
Final action	Duties take effect on covered goods at the rate and date set in the notice

USTR posts each case's notices and product lists as it moves through these stages, and you can track a Section 301 investigation's official notices to see where a case stands.

What Are the China Section 301 Tariff Lists?

The China section 301 tariffs are the best-known use of the law. After a 2017 to 2018 investigation into technology transfer and intellectual property, USTR imposed duties on Chinese goods across four lists, covering over US$370 billion in annual trade.

The four lists were built in waves as the dispute widened, so a product's rate depends on which list its HTSUS code sits in. A 2024 four-year review then raised rates on strategic categories.

List	Rate	Scope
List 1	25%	Industrial machinery, aerospace parts, tech components
List 2	25%	Semiconductors, chemicals, plastics, electric motors
List 3	25% (from 10%)	Most intermediate manufacturing goods, furniture, partial electronics
List 4A	7.5% (from 15%)	Consumer goods

After the four-year review, USTR raised duties on some strategic lines, including 100% on Chinese electric vehicles and 25% on EV batteries, phased in between 2024 and 2026. If you overpaid a 301 tariff on a covered entry, see how US tariff refunds and corrections work before the filing window closes.

What Is the 2026 Section 301 Action on 60 Economies?

On 24 July 2026, a new section 301 action took effect on imports from 60 economies. USTR found each had failed to impose or enforce a ban on goods made with forced labor, and set an extra duty of 10% or 12.5% on their products.

This action works differently from the China lists. It applies broadly to most products of each named economy, so the tariff follows the country of origin, and the rate depends on that country's enforcement status.

• 10% rate: Economies that have a forced-labor import ban or have committed to enforce one.
• 12.5% rate: All other named economies.
• Effective time: 12:01 a.m. ET on 24 July 2026, for goods entered for consumption.
• In-transit grace: Goods already on their final mode of transit before that time avoid the duty if entered by 28 July 2026.
• Exemptions: Annexes carve out set products, including certain raw materials, pharmaceuticals, steel, aluminium, semiconductors, and vehicles.

The rate turns entirely on where a good is made, so a correct country of origin is now the difference between the 10% and 12.5% tier. To confirm where your suppliers actually ship from, map supplier origins against real trade records.

Which Duties Stack on Top of a Section 301 Tariff?

A section 301 tariff is an extra duty. It sits on top of the normal MFN rate for your product, and other special duties can apply to the same goods. The 301 rate is rarely the only charge on an entry.

Getting this wrong understates landed cost. Importers who budget only the 301 tariff miss the MFN base and any trade-remedy duties that are also attached.

Duty	What it is
MFN (normal) rate	The standard tariff for the product's HTSUS code
Section 301	The extra duty from the USTR action, 7.5% to 25% for China, 10% or 12.5% for the 2026 action
Section 232	Duties on steel, aluminium, and certain derivative products
AD/CVD	Antidumping or countervailing duties if the product falls under an order

Because origin drives so much of this bill, clean trade records matter, and unusual routing can raise trade-based money laundering red flags that draw customs attention.

Conclusion

Section 301 of the Trade Act of 1974 lets USTR add tariffs to imports from countries it finds are trading unfairly. It produced the four China lists, at 7.5% to 25% across over US$370 billion in trade, and the 2026 action that put a 10% or 12.5% duty on goods from 60 economies. A section 301 tariff stacks on top of the normal rate, and for the 2026 action the rate depends on the country of origin. Confirm your product's classification and its origin, because both decide what you owe at the border.

Frequently Asked Questions

What does section 301 of the Trade Act of 1974 actually authorise?

Section 301 lets the US Trade Representative investigate foreign trade practices that burden US commerce and respond with tariffs, quotas, or suspended trade concessions. It covers practices that break a trade agreement or that are unjustifiable, unreasonable, or discriminatory. The 301 section of the statute sits at 19 U.S.C. §§ 2411 to 2420.

How is a section 301 tariff different from a normal import duty?

A normal duty is the standard MFN rate for a product's HTSUS code. A section 301 tariff is an extra duty added on top after a USTR finding against a country. The two stack, so a covered import pays both the base rate and the 301 tariff, plus any other special duties.

Are the China section 301 tariffs still in effect in 2026?

Yes. The four China lists imposed in 2018, at 7.5% to 25%, remain in effect. A 2024 four-year review kept them and raised rates on strategic categories, including 100% on Chinese electric vehicles. Some product exclusions apply, but the main duties continue.

Where can I find the official section 301 tariff list?

USTR publishes the Section 301 actions, product lists, and Federal Register notices on its investigations page. Each action's covered goods appear by HTSUS code in the notice annexes, and CBP issues entry filing guidance with the Chapter 99 codes used to report the duty.

Does the 2026 forced-labor action apply to every product from those 60 economies?

Almost all products of each named economy are covered, at 10% or 12.5% by enforcement status. The action's annexes exempt set categories, including certain raw materials, pharmaceuticals, steel, aluminium, semiconductors, and vehicles. A textile mechanism also allows a set volume of apparel to enter at a reduced rate.