关税政策清单
Section 301 中国关税：所有 9903.88 编码与受影响 HTS
Section 301 是美国贸易代表办公室（USTR）依据《1974 年贸易法》对中国原产地货物征收的惩罚性关税。叠加在 MFN 基础税率之上，在 HTSUS Chapter 99 Subchapter III 的 9903.88 系列中列明。下面的清单基于当前 USITC HTS 快照，USTR 每次修订后会同步更新。
- Active 规则
- 65
- 影响 HTS
- 250+
- Section 301 税率范围
- 0–25%
- 适用地域
- 中国
§ I · ACTIVE 规则
| §99 编码 | 描述 | 附加税率 | 生效期 | Fed Reg |
|---|---|---|---|---|
| 9903.88.01 | Except as provided in headings 9903.88.05, 9903.88.06, 9903.88.07, 9903.88.08, 9903.88.10, 9903.88.11, 9903.88.14, 9903.88.19, 9903.88.50, 9903.88.52, 9903.88.58, 9903.88.60, 9903.88.62, 9903.88.66, 9903.88.67, 9903.88… | +25% | — | — |
| 9903.88.02 | Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provid… | +25% | — | — |
| 9903.88.03 | Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88… | +25% | — | — |
| 9903.88.04 | Except as provided in headings 9903.88.33, 9903.88.34, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, or 9903.88.69, articles the product of Chin… | +25% | — | — |
| 9903.88.05 | Articles the product of China, as provided for in U.S. note 20(h) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.06 | Articles the product of China, as provided for in U.S. note 20(i) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.07 | Articles the product of China, as provided for in U.S. note 20(j) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.08 | Articles the product of China, as provided for in U.S. note 20(k) to this subchapter, each covered by an exclusion granted by the United States Trade Representative | +0.0% | — | — |
| 9903.88.09 | Articles the product of China, as provided for in U.S. note 20(l) to this subchapter and as provided for in the subheadings enumerated in U.S. notes 20(f) or 20(g) to this subchapter, if exported to the United States b… | +10% | 2019-05-10 | — |
| 9903.88.10 | Articles the product of China, as provided for in U.S. note 20(m) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.11 | Articles the product of China, as provided for in U.S. note 20(n) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.12 | Articles the product of China, as provided for in U.S. note 20(o) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.13 | Articles the product of China, as provided for in U.S. note 20(p) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.14 | Articles the product of China, as provided for in U.S. note 20(q) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.15 | Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the pro… | +7.5% | — | — |
| 9903.88.17 | Articles the product of China, as provided for in U.S. note 20(v) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.18 | Articles the product of China, as provided for in U.S. note 20(w) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.19 | Articles the product of China, as provided for in U.S. note 20(x) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.20 | Articles the product of China, as provided for in U.S. note 20(y) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.21 | Articles the product of China, as provided for in U.S. note 20(z) to this subchapter | +0.0% | — | — |
| 9903.88.22 | Articles the product of China, as provided for in U.S. note 20(aa) to this subchapter | +0.0% | — | — |
| 9903.88.23 | Articles the product of China, as provided for in U.S. note 20(bb) to this subchapter | +0.0% | — | — |
| 9903.88.24 | Articles the product of China, as provided for in U.S. note 20(cc) to this subchapter | +0.0% | — | — |
| 9903.88.25 | Articles the product of China, as provided for in U.S. note 20(dd) to this subchapter | +0.0% | — | — |
| 9903.88.26 | Articles the product of China, as provided for in U.S. note 20(ee) to this subchapter | +0.0% | — | — |
| 9903.88.27 | Articles the product of China, as provided for in U.S. note 20(ff) to this subchapter | +0.0% | — | — |
| 9903.88.28 | Articles the product of China, as provided for in U.S. note 20(gg) to this subchapter | +0.0% | — | — |
| 9903.88.33 | Articles the product of China, as provided for in U.S. note 20(ll) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.34 | Articles the product of China, as provided for in U.S. note 20(mm) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.35 | Articles the product of China, as provided for in U.S. note 20(nn) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.36 | Articles the product of China, as provided for in U.S. note 20(oo) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.37 | Articles the product of China, as provided for in U.S. note 20(pp) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.38 | Articles the product of China, as provided for in U.S. note 20(qq) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.39 | Articles the product of China, as provided for in U.S. note 20(rr) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.40 | Articles the product of China, as provided for in U.S. note 20(ss) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.41 | Articles the product of China, as provided for in U.S. note 20(tt) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.42 | Articles the product of China, as provided for in U.S. note 20(uu) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.43 | Articles the product of China, as provided for in U.S. note 20(vv) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.44 | Articles the product of China, as provided for in U.S. note 20(ww) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.45 | Articles the product of China, as provided for in U.S. note 20(xx) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.46 | Articles the product of China, as provided for in U.S. note 20(yy) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.47 | Articles the product of China, as provided for in U.S. note 20(zz) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.48 | Articles the product of China, as provided for in U.S. note 20(aaa) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.49 | Articles the product of China, as provided for in U.S. note 20(bbb) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.50 | Effective with respect to entries on or after June 4, 2020, and through December 31, 2020, articles the product of China, as provided for in U.S. note 20(ccc) to this subchapter, each covered by an exclusion granted by… | +0.0% | 2020-06-04 | — |
| 9903.88.51 | Articles the product of China, as provided for in U.S. note 20(ddd) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.52 | Effective with respect to entries on or after July 9, 2020, and through December 31, 2020, articles the product of China, as provided for in U.S. note 20(eee) to this subchapter, each covered by an exclusion granted by… | +0.0% | 2020-07-09 | — |
| 9903.88.53 | Articles the product of China, as provided for in U.S. note 20(fff) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.54 | Effective with respect to entries on or after July 31, 2020, and through December 31, 2020, articles the product of China, as provided for in U.S. note 20(ggg) to this subchapter, each covered by an exclusion granted b… | +0.0% | 2020-07-31 | — |
| 9903.88.55 | Articles the product of China, as provided for in U.S. note 20(hhh) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative | +0.0% | — | — |
| 9903.88.56 | Effective with respect to entries on or after August 7, 2020, and through December 31, 2020, articles the product of China, as provided for in U.S. note 20(iii) to this subchapter, each covered by an exclusion granted … | +0.0% | 2020-08-07 | — |
| 9903.88.57 | Effective with respect to entries on or after September 1, 2020, and through December 31, 2020, articles the product of China, as provided for in U.S. note 20(jjj) to this subchapter, each covered by an exclusion grant… | +0.0% | 2020-09-01 | — |
| 9903.88.58 | Effective with respect to entries on or after September 20, 2020, and through December 31, 2020, articles the product of China, as provided for in U.S. note 20(kkk) to this subchapter, each covered by an exclusion gran… | +0.0% | 2020-09-20 | — |
| 9903.88.59 | Effective with respect to entries on or after September 20, 2020, and through December 31, 2020, articles the product of China, as provided for in U.S. note 20(lll) to this subchapter, each covered by an exclusion gran… | +0.0% | 2020-09-20 | — |
| 9903.88.60 | Effective with respect to entries on or after October 2, 2020, and through December 31, 2020, articles the product of China, as provided for in U.S. note 20(mmm) to this subchapter, each covered by an exclusion granted… | +0.0% | 2020-10-02 | — |
| 9903.88.61 | Effective with respect to entries on or after October 2, 2020, and through December 31, 2020, articles the product of China, as provided for in U.S. note 20(nnn) to this subchapter, each covered by an exclusion granted… | +0.0% | 2020-10-02 | — |
| 9903.88.62 | Effective with respect to entries on or after January 1, 2021, and through November 30, 2021, articles the product of China, as provided for in U.S. note 20(ooo) to this subchapter, each covered by an exclusion granted… | +0.0% | 2021-01-01 | — |
| 9903.88.63 | Effective with respect to entries on or after January 1, 2021, and through November 30, 2021, articles the product of China, as provided for in U.S. note 20(ppp) to this subchapter, each covered by an exclusion granted… | +0.0% | 2021-01-01 | — |
| 9903.88.64 | Effective with respect to entries on or after January 1, 2021, and through November 30, 2021, articles the product of China, as provided for in U.S. note 20(qqq) to this subchapter, each covered by an exclusion granted… | +0.0% | 2021-01-01 | — |
| 9903.88.65 | Effective with respect to entries on or after January 1, 2021, and through November 30, 2021, articles the product of China, as provided for in U.S. note 20(rrr) to this subchapter, each covered by an exclusion granted… | +0.0% | 2021-01-01 | — |
| 9903.88.66 | Effective with respect to entries on or after December 1, 2021, and before June 1, 2023, articles the product of China, as provided for in U.S. note 20(sss) to this subchapter, each covered by an exclusion granted by t… | +0.0% | 2021-12-01 | — |
| 9903.88.67 | Effective with respect to entries on or after October 12, 2021 and through June 14, 2024, articles the product of China, as provided for in U.S. note 20(ttt) to this subchapter, each covered by an exclusion granted by … | +0.0% | 2021-10-12 | — |
| 9903.88.68 | Effective with respect to entries on or after June 1, 2023, and before June 15, 2024, articles the product of China, as provided for in U.S. note 20(uuu) to this subchapter, each covered by an exclusion granted by the … | +0.0% | 2023-06-01 | — |
| 9903.88.69 | Effective with respect to entries on or after June 15, 2024 and through November 9, 2026, articles the product of China, as provided for in U.S. note 20(vvv) to this subchapter, each covered by an exclusion granted by … | +0.0% | 2024-06-15 | — |
| 9903.88.70 | Effective with respect to entries on or after January 1, 2024, and through November 9, 2026, articles the product of China, as provided in U.S. note 20(www) to this subchapter, each covered by an exclusion granted by t… | +0.0% | 2024-01-01 | — |
§ II · 受影响 HTS
当前快照中共 250 条 HTS 与本政策关联。点击进入查看该 HTS 在中国/越南/墨西哥等原产地的完整税阶。
[01]0101.21.00[01]0101.29.00[01]0101.30.00.00[01]0101.90.30.00[01]0101.90.40.00[01]0102.21.00[01]0102.29.20[01]0102.29.40[01]0102.31.00[01]0102.39.00[01]0102.90.00.00[01]0103.10.00.00[01]0103.91.00[01]0103.92.00[01]0104.10.00.00[01]0104.20.00.00[01]0105.11.00[01]0105.12.00.00[01]0105.13.00.00[01]0105.14.00.00[01]0105.15.00.00[01]0105.94.00.00[01]0105.99.00.00[01]0106.11.00.00[01]0106.12.01.00[01]0106.13.00.00[01]0106.14.00.00[01]0106.19.30.00[01]0106.19.91[01]0106.20.00.00[01]0106.31.00.00[01]0106.32.00.00[01]0106.33.00.00[01]0106.39.01.00[01]0106.41.00.00[01]0106.49.00[01]0106.90.01[02]0201.10.05[02]0201.10.10[02]0201.10.50[02]0201.20.02.00[02]0201.20.04.00[02]0201.20.06.00[02]0201.20.10.00[02]0201.20.30.00[02]0201.20.50[02]0201.20.80[02]0201.30.02.00[02]0201.30.04.00[02]0201.30.06.00[02]0201.30.10.00[02]0201.30.30.00[02]0201.30.50[02]0201.30.80[02]0202.10.05[02]0202.10.10[02]0202.10.50[02]0202.20.02.00[02]0202.20.04.00[02]0202.20.06.00[02]0202.20.10.00[02]0202.20.30.00[02]0202.20.50[02]0202.20.80.00[02]0202.30.02.00[02]0202.30.04.00[02]0202.30.06.00[02]0202.30.10.00[02]0202.30.30.00[02]0202.30.50[02]0202.30.80[02]0203.11.00.00[02]0203.12.10[02]0203.12.90[02]0203.19.20[02]0203.19.40[02]0203.21.00.00[02]0203.22.10.00[02]0203.22.90.00[02]0203.29.20.00[02]0203.29.40.00[02]0204.10.00.00[02]0204.21.00.00[02]0204.22.20[02]0204.22.40.00[02]0204.23.20.00[02]0204.23.40.00[02]0204.30.00.00[02]0204.41.00.00[02]0204.42.20[02]0204.42.40.00[02]0204.43.20.00[02]0204.43.40.00[02]0204.50.00.00[02]0205.00.00.00[02]0206.10.00.00[02]0206.21.00.00[02]0206.22.00.00[02]0206.29.00.00[02]0206.30.00.00[02]0206.41.00.00[02]0206.49.00.00[02]0206.80.00.00[02]0206.90.00[02]0207.11.00[02]0207.12.00[02]0207.13.00.00[02]0207.14.00[02]0207.24.00.00[02]0207.25.20.00[02]0207.25.40.00[02]0207.26.00.00[02]0207.27.00[02]0207.41.00.00[02]0207.42.00.00[02]0207.43.00.00[02]0207.44.00.00[02]0207.45.00[02]0207.51.00.00[02]0207.52.00.00[02]0207.53.00.00[02]0207.54.00.00[02]0207.55.00[02]0207.60.10.00[02]0207.60.20.00[02]0207.60.30.00[02]0207.60.40.00[02]0207.60.60[02]0208.10.00.00[02]0208.30.00.00[02]0208.40.01.00[02]0208.50.00.00[02]0208.60.00.00[02]0208.90.20.00[02]0208.90.25.00[02]0208.90.30.00[02]0208.90.91.00[02]0209.10.00.00[02]0209.90.00.00[02]0210.11.00[02]0210.12.00[02]0210.19.00[02]0210.20.00.00[02]0210.91.00.00[02]0210.92.01.00[02]0210.93.00.00[02]0210.99.20.00[02]0210.99.91.00[03]0301.11.00[03]0301.19.00.00[03]0301.91.00.00[03]0301.92.00.00[03]0301.93.02[03]0301.94.01.00[03]0301.95.00.00[03]0301.99.03[03]0302.11.00[03]0302.13.00[03]0302.14.00[03]0302.19.00.00[03]0302.21.00[03]0302.22.00.00[03]0302.23.00.00[03]0302.24.00.00[03]0302.29.01[03]0302.31.00.00[03]0302.32.00.00[03]0302.33.00.00[03]0302.34.00.00[03]0302.35.01.00[03]0302.36.00.00[03]0302.39.02.00[03]0302.41.00.00[03]0302.42.00.00[03]0302.43.00.00[03]0302.44.00.00[03]0302.45.11.00[03]0302.45.50.00[03]0302.46.11.00[03]0302.46.50.00[03]0302.47.00[03]0302.49.00.00[03]0302.51.00[03]0302.52.00.00[03]0302.53.00.00[03]0302.54.11.00[03]0302.54.50.00[03]0302.55.11.00[03]0302.55.50.00[03]0302.56.11.00[03]0302.56.50.00[03]0302.59.11.00[03]0302.59.50[03]0302.71.11.00[03]0302.71.50.00[03]0302.72.11.00[03]0302.72.50[03]0302.73.11.00[03]0302.73.50.00[03]0302.74.00.00[03]0302.79.11.00[03]0302.79.50[03]0302.81.00[03]0302.82.00.00[03]0302.83.00.00[03]0302.84.11.00[03]0302.84.50.00[03]0302.85.11.00[03]0302.85.50.00[03]0302.89.11[03]0302.89.50[03]0302.91.20.00[03]0302.91.40[03]0302.92.00.00[03]0302.99.00.00[03]0303.11.00.00[03]0303.12.00[03]0303.13.00.00[03]0303.14.00.00[03]0303.19.01.00[03]0303.23.00.00[03]0303.24.00[03]0303.25.01.00[03]0303.26.00.00[03]0303.29.01[03]0303.31.00[03]0303.32.00.00[03]0303.33.00.00[03]0303.34.00.00[03]0303.39.01[03]0303.41.00.00[03]0303.42.00[03]0303.43.00.00[03]0303.44.00.00[03]0303.45.01[03]0303.46.00.00[03]0303.49.02.00[03]0303.51.00.00[03]0303.53.00.00[03]0303.54.00.00[03]0303.55.00.00[03]0303.56.00.00[03]0303.57.00[03]0303.59.00.00[03]0303.63.00[03]0303.64.00.00[03]0303.65.00.00[03]0303.66.00.00[03]0303.67.00.00[03]0303.68.00.00
§ III · 法律依据
法律依据：19 U.S.C. § 2411（1974 年贸易法 Section 301）。实施编码：HTSUS Chapter 99 Subchapter III，9903.88.x 系列。最新 USTR 修订请见下方每条规则的 Federal Register 引用。
最新修订请关注 /changes 页面，或参考下方 active 规则各自的 Federal Register 引用。 查看 /changes 时间线
§ IV · 常见问题
从香港、澳门或台湾发货，会被征 Section 301 吗？
Section 301 按原产地（实质性改变发生地）判定，与出口地无关。中国原产货物经港澳台转运依然按中国原产地征 Section 301；在港澳台发生实质性改变的货物不适用 Section 301（除非另有专门裁定）。
同一 HTS 上能同时叠加 Section 301 和 IEEPA 吗？
可以。IEEPA 中国关税（9903.02-04 系列）会在 Section 301（9903.88）和 MFN 基础税率之上累加。Dutylane 的计算器根据原产地和生效日期自动组合所有适用的 Chapter 99 叠加。
怎么查产品特定的排除清单？
USTR 维护单独的排除目录。排除条款引用 9903.88.x 排除子条目下的具体 8/10 位 HTS。Dutylane 在 HTS 数据里看到排除子条目时会展示，但不会自动判断排除资格；最终需以 USTR 排除目录的裁定为准。
Section 301 最近一次修订是什么时候？
该清单由 USTR 不定期修订。下方每条 active 的 9903.88 规则都有 Federal Register 引用列，显示触及该子条目的最近一次修订。Dutylane 的 /changes 页面每日跟踪所有 Section 301 事件。