Section 301 China tariffs were imposed in four phases (Lists 1-4A) starting July 2018. Lists 1 ($34B) and 2 ($16B) at 25%. List 3 ($200B) at 25% (initially 10%). List 4A ($112B) at 7.5%. Approximately $370B in covered imports. Periodic exclusion rounds have provided temporary relief for specific products. Most exclusions have expired and not been renewed.

This guide covers Section 301 China Tariff Lists 1-4A – History and Current Status. The Section 301 program targets China-origin goods at rates of 7.5-25% across Lists 1-4A, with periodic exclusion processes.

For SMB importers paying Section 301, mitigation options include reclassification, supply-chain shifts, USMCA qualification on Mexican production, and exclusion requests where available.

List 1 (effective July 6, 2018)

$34B in industrial and capital equipment from China at 25%. Aerospace, machinery, IT.

List 2 (effective August 23, 2018)

$16B at 25%. Plastics, certain chemicals, transportation equipment.

List 3 (effective September 24, 2018)

$200B at 10% initially, raised to 25% on May 10, 2019. Broad consumer and industrial goods.

List 4A (effective September 1, 2019)

$112B at 15%, reduced to 7.5% on February 14, 2020. Apparel, footwear, electronics.

Frequently asked questions

Does Section 301 still apply in 2026?

Yes. Section 301 has no statutory expiration and continues in force. The current administration has indicated periodic adjustments but not termination.

Can I file a Section 301 exclusion request?

Periodic exclusion processes have run since 2018; the current process status varies. We track active and pending exclusion windows.

How does Section 301 stack with Section 122?

Both apply to China-origin goods. Section 122 (15%) plus Section 301 (List-specific 7.5-25%) plus base MFN. Effective rates often 22-42%.

Can shifting from China to Vietnam or Mexico help?

Yes – provided substantial transformation actually occurs in the new origin country. Misclaimed origin exposes you to retroactive Section 301 plus Section 1592 penalties.

How do you help with Section 301 work?

We run classification audits, supply-chain shift feasibility analyses, USMCA qualification reviews, and exclusion requests. Engagements typically $5,000-$15,000 fixed-fee per project.

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About the author

Kyle Peacock is the Principal of Peacock Tariff Consulting, an independent tariff and customs advisory firm serving SMB importers across the U.S., Canada, the U.K., and the E.U. He has been quoted in Forbes, CNN, The Washington Post, BBC, CBC, CTV, Financial Post, Nasdaq, Supply Chain Brain, and Harvard Business School publications. Connect on LinkedIn.