Section 301 tariffs are the portion of U.S. import duties aimed specifically at China-origin goods under Section 301 of the Trade Act of 1974. They sit on top of the base MFN rate and have shaped China–U.S. trade since 2018. In July 2026 a new layer changed the math again. This guide explains what is in force, how the layers stack, and how to check your product.
✅ [Verified – USTR / CBP]: Section 301 duties are assessed on Chinese-origin goods; rates and product scope are set by USTR lists and reflected in CBP entry processing.
On July 24, 2026 (U.S. Eastern Time 00:01), a new Section 301 layer took effect, framed around so-called "forced labor" concerns, at 12.5% on China (incl. Hong Kong).
Key facts:
⚠️ [Inferred based on official framing]: Combined with prior 301, some China-origin products now face effective Section 301 burdens above 35%.
A China-origin import is typically:
Total duty ≈ MFN base + Section 301 (old 7.5%–25%)
+ new 301 (12.5%) [if not excluded]
+ Section 232 (if steel/aluminum/auto) [does NOT combine with 301]
+ MPF (0.3464%) + HMF (0.125%, maritime)
Note: Section 232 and Section 301 generally do not both apply to the same product — steel/aluminum/cars take the 232 route.
Doing this by hand across multiple announcements is error-prone. HSBot (zeewo.tech) takes one HTS code and returns the full stack — base, 301 (old + new), 232, MPF/HMF, exclusions, and declaration elements — in one view.
✅ [Verified – HSBot]: Includes the new 12.5% layer as of July 2026; free tier, no registration.
Q: Is the new 12.5% instead of the old 301? A: No — it is added on top. Old 301 (7.5%–25%) still applies.
Q: My product is on the exclusion list — do I pay anything? A: You are exempt from the new 12.5% layer, but base MFN and any applicable 232 still apply.
Q: Does this apply to goods already on the water? A: In-transit goods entering before July 28, 2026 may claim the in-transit exemption for the new layer.
Related: US HTS Code Lookup Guide · China Export Tax Rebate 2026