Section 301 Lists 1, 2, 3, and 4A Explained: What's on Each List and the 2026 Rates

Section 301 is often treated as a single tariff, but it is a collection of separate trade actions introduced between 2018 and 2020. Each list covers different Chinese-origin products, carries its own duty rate, and now interacts with strategic-sector increases that have pushed some tariffs as high as 100% by 2026. Determining the correct duty requires more than confirming a product is subject to Section 301. Importers also need to identify the applicable list, any strategic-sector modifications, and the Chapter 99 provision that imposes the additional duty. Understanding how those layers fit together is essential for calculating the correct rate. 

The Four Lists at a Glance

Section 301 tariffs on China were rolled out in four tranches, with the fourth split into 4A and 4B:

Taken together, Lists 1 through 4A still cover roughly $370 billion in annual imports from China. List 4B was formally announced but suspended before it ever took effect, so the high-profile consumer electronics it targeted, laptops, tablets, phones, and game consoles, never incurred a List 4B duty. USTR's statutory four-year review has since adjusted rates on selected codes without dismantling the underlying list structure.

What's on Each List

List 1: Industrial and Technology Goods

List 1 emerged from an initial proposed list of roughly 1,300 tariff lines. After interagency review and public comment, USTR removed 515 lines, kept 818 as List 1, and recommended 284 more that became List 2. The targeting rationale was products that advance or benefit from China's industrial policies, particularly the Made in China 2025 program. List 1 concentrates on machinery and mechanical appliances in Chapter 84, electrical machinery in Chapter 85, certain medical devices, aerospace components, and vehicles and parts.

List 2: Intermediate and Capital Goods

The August 2018 Federal Register notice for List 2 confirmed 279 HTSUS subheadings covering about $16 billion in trade at a 25 percent rate, effective August 23, 2018. List 2 adds petrochemicals and polymers, lubricating oils and certain chemicals, iron and steel structures and aluminum wire, and further machinery, locomotives, tractors, and motorcycles.

List 3: Broad Consumer and Industrial Coverage

List 3 expanded Section 301 to near-comprehensive coverage. The proposed list contained 6,031 lines; the final list retained 5,745. It reaches a wide range of consumer goods such as furniture and housewares, chemicals and plastic articles, textile inputs, metal products and tools, and many machinery categories not already covered. Some items were pulled from the final list, including certain consumer electronics like smart watches and Bluetooth devices, some chemical inputs, and a handful of health and safety products such as bicycle helmets. List 3 took effect at 10 percent on September 24, 2018, then rose to 25 percent in 2019.

List 4A: Remaining Consumer Goods

List 4 was proposed on about $300 billion of imports and split into 4A and 4B. List 4A covers a broad range of remaining consumer goods and took effect September 1, 2019. Its rate started at 10 percent, was raised to 15 percent, then cut to 7.5 percent as of February 14, 2020, under the US-China Phase One agreement, where it remains for most codes. List 4B, which was weighted toward laptops, phones, video game consoles, and additional footwear and apparel, was suspended and never implemented, so those goods carry no List 4B duty.

The 2026 Rate Picture

Baseline Rates by List

As of mid-2026, the baseline rates are straightforward: most List 1 through List 3 lines carry a 25 percent additional duty, and most List 4A lines carry 7.5 percent. What complicates the picture is the strategic-sector overlay.

Strategic-Sector Increases, 2024 to 2026

Following its four-year review, USTR moved to raise rates on China-origin products in 14 strategic sectors: battery parts, electric vehicles, facemasks, lithium-ion batteries, medical gloves, natural graphite, other critical minerals, permanent magnets, semiconductors, ship-to-shore cranes, solar cells and wafers, steel and aluminum products, and syringes and needles. The increases phase in on three dates:

• August 1, 2024: Duty increases, generally to 25 percent, across 365 HTS classifications in nine strategic sectors, including many steel and aluminum provisions; 50 percent on solar cells and on syringes and needles; and 100 percent on specified motor vehicles.

• January 1, 2025: Increases to 50 percent on selected semiconductor provisions in the 8541 and 8542 subheadings.

• January 1, 2026: Increases to 25 percent on lithium-ion non-EV batteries, medical gloves, natural graphite, and permanent magnets in specified subheadings.

These increases overlay the original lists rather than replacing them. A subheading on List 1 with a baseline 25 percent duty can carry a higher strategic-sector rate if it appears in the modification annex, applied through a newer Chapter 99 heading. So the practical 2026 range runs from 7.5 percent on ordinary List 4A goods up to 100 percent on certain EVs, and the only reliable way to find a specific rate is to check the current HTS and USTR notices code by code.

How the Surcharge Stacks via Chapter 99

Section 301 duties do not replace the base MFN duty. They are additional duties assessed on top of it, through a dual-classification structure:

• The product is first classified in its normal HTSUS chapter, Chapter 84 for machinery or Chapter 94 for furniture, with the applicable MFN rate.

• If the product is of China and its subheading appears in the relevant notes to subchapter III of Chapter 99, a second classification in a Chapter 99 heading is required, such as 9903.88.01 for many List 1 through 3 lines, 9903.88.15 for List 4A, or one of the newer 9903.91.xx headings for strategic-sector increases.

The calculation runs in order: apply the base MFN rate, add the Section 301 rate through the applicable Chapter 99 heading, then add any Section 232 or other measure through additional Chapter 99 headings. Section 301 stacks with MFN and with Section 232 rather than displacing them, so a Chinese steel product can face its base rate, a 25 percent Section 301 duty, and a separate Section 232 duty at once unless a specific exemption or anti-stacking rule applies. The simplest illustration: a product with a 2.5 percent MFN rate and a 25 percent Section 301 rate carries a combined 27.5 percent before any other measure. Getting the order of the Chapter 99 overlay stack right on the entry is what keeps the duty calculation defensible. For importers and exporters running many China-origin lines, that stack has to be right on every entry, not just spot-checked on a sample.

Exclusions in 2026

A Section 301 exclusion is a USTR decision to temporarily exempt a narrowly defined product, usually specified by detailed description and 10-digit code, from the additional duty while leaving the base MFN rate in place. Exclusions are granted by Federal Register notice, are usually retroactive to the list's effective date, and expire unless extended.

By 2026, the active set consists of 178 exclusions: 164 product-specific and 14 for solar manufacturing equipment. A USTR press release on November 25, 2025, extended these through November 10, 2026, aligning with a US-China trade and economic agreement reached on November 1, 2025. Active exclusions are claimed under HTSUS subheadings 9903.88.69 and 9903.88.70. To use one, an importer has to confirm the product meets the exact physical description and 10-digit code in the notice, classify it under both its base subheading and the exclusion subheading, enter it within the validity window, and keep documentation ready for CBP review. No broad new exclusion request process is open in 2026 beyond narrowly targeted machinery and solar equipment processes tied to the 2024 modifications.

Common Misconceptions

Four beliefs get importers into trouble:

Section 301 applies to everything from China

It applies only to products of China classified in subheadings actually listed in the Section 301 actions. Goods in unlisted subheadings, or from other origins, are not subject to it, though they may face other trade remedies.

Section 301 replaces the base duty

It is an additional duty that stacks on top of the MFN rate through Chapter 99, not a substitute for it.

The lists and rates are static

The core lists have held since 2018 to 2020, but the four-year review has produced rate increases, technical corrections, and shifting exclusion sets, and CBP CSMS messages continue to update Chapter 99 headings. Checking the current rate against USTR notices beats an outdated spreadsheet every time.

Exclusions are permanent or category-wide

Exclusions are temporary and narrowly defined, often covering a tightly described subset within a broader subheading, and USTR has repeatedly narrowed the set. Assuming a category-wide exemption from a past exclusion is a frequent and costly error.

Reading the Lists Without Getting Burned

Section 301 rewards precision at the code level and punishes generalization. The reliable workflow is to start with the correct base HTSUS classification, use USTR's product search and the USITC China Tariffs table to confirm which list applies and the current rate, read the Chapter 99 notes to identify the right 9903 heading, and verify any exclusion against the live notice rather than institutional memory. A second four-year review was initiated on May 6, 2026, which means the rate environment is still moving, and the exclusion set expires on November 10, 2026, with no guaranteed extension. For teams managing China exposure across a real catalog, the durable answer is not a static list but a process that re-checks each affected line against current notices. Confirming with a current rate check before every entry, rather than trusting last year's spreadsheet, is what keeps a rate that jumped from 25 to 100 percent from becoming a surprise at liquidation.

Explore Gaia Dynamics to identify the correct Section 301 list, verify current Chapter 99 classifications, compare applicable duty rates, and confirm whether active exclusions apply before filing an entry. 

Frequently Asked Questions 

What is the difference between Section 301 Lists 1, 2, 3, and 4A?

The four lists cover different groups of Chinese-origin products introduced between 2018 and 2020. Lists 1-3 generally carry a 25% additional duty, while List 4A applies a 7.5% duty. List 4B was announced but never implemented. 

What are the Section 301 rates in 2026?

Most List 1-3 products carry a 25% additional duty, while most List 4A products remain at 7.5%. Selected strategic-sector products face higher rates of 50% or even 100%, depending on the HTS code and effective date. 

How does the Section 301 surcharge stack on top of the base duty?

Section 301 is an additional duty applied through Chapter 99. Importers first apply the base MFN duty, then add the applicable Section 301 duty. Other measures, such as Section 232 duties, may also apply where relevant. 

Which Section 301 exclusions are active in 2026?

There are 178 active exclusions in 2026-164 product-specific exclusions and 14 for solar manufacturing equipment. To claim one, the product must match the exact description and HTS code in the applicable USTR notice 

Are Section 301 tariffs still in force after the IEEPA court decisions?

Yes. Section 301 tariffs remain in force because they are separate from the IEEPA tariff cases. USTR continues to review the program, but there is no indication that the Section 301 actions have been withdrawn.