Peacock Tariff Consulting works with SMB importers facing Section 301 China tariff exposure. We focus on classification audits, supply-chain shift feasibility (China to Vietnam, Mexico, Korea), USMCA qualification on Mexican-produced alternatives, and exclusion requests where windows are open. Independent of any brokerage.
This guide covers Section 301 Tariffs Consultant for SMB China Importers. 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.
Section 301 program overview
Section 301 of the Trade Act of 1974 addresses unfair foreign trade practices. The current Section 301 program targets China-origin goods (Lists 1-4A) at 7.5-25%. Active since 2018.
Mitigation options for SMB importers
Classification audit, supply-chain shifts (with proper origin documentation), USMCA qualification on Mexican production, exclusion requests where windows are open.
Section 301 + Section 122 stacking through July 24
Both apply to China-origin goods. Effective rates often 22-42% on covered HS codes through Section 122 expiration.
Vietnam origin documentation requirements
Substantial transformation must actually occur in Vietnam. Documentation includes supplier affidavits, manufacturing process descriptions, BOM analysis, and origin certificates.
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.
Get started
Book a 15-minute scoping call to discuss your situation.
