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Tariffs & Import Duties

U.S. Section 301 Tariffs: Import Duties on Chinese-Origin Goods

A reference for U.S. Section 301 tariff rates imposed on goods of Chinese origin. Rates vary by product and list (tranche); merchants often pass these costs through as surcharges at checkout.

This is a regulated fee — required or governed by law in the jurisdictions below.

United States4 jurisdictionsMandatory

Overview

Under Section 301 of the Trade Act of 1974, the United States has imposed additional ad valorem tariffs on certain goods originating in China. The actions were initiated in 2018 and have been modified over time, including following the USTR's statutory four-year review finalized in September 2024. Tariff rates vary by Harmonized Tariff Schedule (HTS) subheading and by list (tranche). Merchants importing affected goods may pass these duties through to customers as a separately stated surcharge at checkout.

Fee schedule by jurisdiction

4 jurisdictions with active fee requirements.

JurisdictionFee
United States (List 1 – approximately $34B trade)25% ad valorem
United States (List 2 – approximately $16B trade)25% ad valorem
United States (List 3)25% ad valorem (originally 10%, increased)
United States (List 4A)7.5% to 25% ad valorem

United States (List 1 – approximately $34B trade)

25% ad valorem

Various HTS chapters (e.g. machinery, electrical equipment, vehicles, precision instruments) as specified in Federal Register notices

Effective July 2018; rates and product scope subject to modifications. Check CBP and USTR for current HTS coverage.

United States (List 2 – approximately $16B trade)

25% ad valorem

Additional HTS lines including electronics, machinery, and other manufactured goods

Effective August 2018. Confirm specific HTS codes with CBP.

United States (List 3)

25% ad valorem (originally 10%, increased)

Broad range of consumer and industrial goods

Rates and scope have been modified. September 2024 review resulted in additional increases and new product coverage (e.g. steel, aluminum, medical products, semiconductors).

United States (List 4A)

7.5% to 25% ad valorem

Consumer goods and other products as specified

Phased implementation. Current rates and HTS coverage published by USTR and CBP.

Enforcement

Importers are responsible for correct classification and payment of Section 301 duties. Non-payment or misclassification can result in CBP enforcement, penalties, and interest. Merchants who pass tariffs through as surcharges must disclose them clearly to customers.

Shopify compliance

This is a mandatory fee — merchants selling in covered jurisdictions are legally required to collect it. Shopify requires that mandatory fees be clearly disclosed to customers before checkout. Use a Shopify app like Magical Fees to automate collection and ensure compliance.

Last updated: Feb 21, 2026Last verified: Feb 21, 2026Review cycle: quarterly

This information is maintained by the Magical Apps team and reviewed quarterly. Always consult official government sources for the most current requirements.

Quick facts

Regulation
Section 301 Tariff Actions on China
Country
United States
Jurisdictions
4
Category
Tariffs & Import Duties

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