Tariff policy roster
Section 301 China tariff: 9903.88 and 9903.91 codes and affected HTS
Section 301 is the China-origin tariff regime USTR imposes under the Trade Act of 1974. It is added to the MFN rate for HTS codes named in U.S. note 20 (Lists 1-4A, headings 9903.88) and, since the 2024 four-year review, in U.S. note 31 (headings 9903.91). A product moved into note 31 was deleted from its note 20 list on the same date, so the note 31 rate replaces the list rate instead of stacking on it. The list below is generated from the current USITC HTS snapshot and refreshes when USTR publishes a modification.
- Active rules
- 84
- HTS touched
- 250+
- Section 301 rate range
- 7.5–100%
- Scope
- China
§ I · ACTIVE RULES
| §99 code | Description | Rate | Effective | 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 | — |
| 9903.91.01 | Effective with respect to entries on or after September 27, 2024, articles the product of China, as provided for in subdivision (b) of U.S. note 31 to this subchapter | +25% | 2024-09-27 | — |
| 9903.91.02 | Effective with respect to entries on or after September 27, 2024, articles the product of China, as provided for in subdivision (c) of U.S. note 31 to this subchapter | +50% | 2024-09-27 | — |
| 9903.91.03 | Except as provided in heading 9903.91.10, effective with respect to entries on or after September 27, 2024, articles the product of China, as provided for in subdivision (d) of U.S. note 31 to this subchapter | +100% | 2024-09-27 | — |
| 9903.91.04 | Effective with respect to entries on or after January 1, 2025, and before January 1, 2026, articles the product of China, as provided for in subdivision (e) of U.S. note 31 to this subchapter | +25% | 2025-01-01 | — |
| 9903.91.05 | Effective with respect to entries on or after January 1, 2025, articles the product of China, as provided for in subdivision (f) of U.S. note 31 to this subchapter | +50% | 2025-01-01 | — |
| 9903.91.06 | Effective with respect to entries on or after January 1, 2026, articles the product of China, as provided for in subdivision (g) of U.S. note 31 to this subchapter | +25% | 2026-01-01 | — |
| 9903.91.07 | Effective with respect to entries on or after January 1, 2026, articles the product of China, as provided for in subdivision (h) of U.S. note 31 to this subchapter | +50% | 2026-01-01 | — |
| 9903.91.08 | Effective with respect to entries on or after January 1, 2026, articles the product of China, as provided for in subdivision (i) of U.S. note 31 to this subchapter | +100% | 2026-01-01 | — |
| 9903.91.09 | Notwithstanding subheading 9903.92.10, effective with respect to entries, on or after September 27, 2024, of ship-to-shore gantry cranes, configured as a high- or low-profile steel superstructure and designed to unload… | +0.0% | 2024-09-27 | — |
| 9903.91.10 | Notwithstanding heading 9903.91.03, effective with respect to entries of enteral syringes, of China, on or after September 27, 2024, and before January 1, 2026 (described in statistical reporting number 9018.31.0080) | +0.0% | 2024-09-27 | — |
| 9903.91.11 | Effective with respect to entries on or after January 1, 2025, articles the product of China, as provided for in subdivision (j) of U.S. note 31 to this subchapter | +25% | 2025-01-01 | — |
| 9903.91.12 | Effective with respect to entries, on or after November 10, 2026, of intermodal chassis, subassemblies thereof, and parts thereof (provided for in statistical reporting number 8716.39.0090, or in subheadings 8716.90.30… | +100% | 2026-11-10 | — |
| 9903.91.13 | Effective with respect to entries, on or after November 10, 2026, of articles the product of China, as provided for in subdivision (k)(ii) of U.S. note 31 to this subchapter (provided for in statistical reporting numbe… | +0.0% | 2026-11-10 | — |
| 9903.91.14 | Effective with respect to entries, on or after November 10, 2026, of ship-to-shore gantry cranes, configured as a high- or low-profile steel superstructure and designed to unload intermodal containers from vessels with… | +100% | 2026-11-10 | — |
| 9903.91.15 | Notwithstanding heading 9903.91.14, effective with respect to entries, on or after November 10, 2026, of ship-to-shore gantry cranes, configured as a high- or low-profile steel superstructure and designed to unload int… | +0.0% | 2026-11-10 | — |
| 9903.91.16 | Notwithstanding heading 9903.91.14, effective with respect to entries, on or after November 10, 2026, of ship-to-shore gantry cranes, configured as a high- or low-profile steel superstructure and designed to unload int… | +0.0% | 2026-11-10 | — |
| 9903.92 | Effective with respect to entries, on or after September 27, 2024, of overhead traveling cranes, transporter cranes, gantry cranes, bridge cranes and mobile lifting frames, other than overhead traveling cranes on fixed… | +0.0% | 2024-09-27 | — |
| 9903.92.10 | Except as provided in heading 9903.91.09, ship-to-shore gantry cranes, configured as a high- or low-profile steel superstructure and designed to unload intermodal containers from vessels with coupling devices for conta… | +25% | — | — |
| 9903.92.80 | Other (provided for in subheading 8426.19.00) | +0.0% | — | — |
§ II · AFFECTED HTS
250 HTS rows in the current snapshot reference this policy. Click into any HTS to see the full duty stack across origins (CN / VN / MX / etc.).
[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 · LEGAL BASIS
Authority: 19 U.S.C. § 2411 (Trade Act of 1974, Section 301). Implementing schedule: HTSUS Chapter 99 Subchapter III, headings 9903.88 (U.S. note 20) and 9903.91 (U.S. note 31, added by the four-year review, 89 FR 76581, FR Doc. 2024-21217). Latest USTR modifications: see Federal Register references on each rule below.
For the latest modifications, follow the /changes feed or refer to the Federal Register reference column on each active rule above. Open /changes timeline
§ IV · FAQ
Does Section 301 apply if I ship from Hong Kong, Macao, or Taiwan?
Section 301 applies based on the country of origin (where the article was substantially transformed), not the country of export. Goods of Chinese origin trans-shipped through HK / Macao / TW remain subject to the China-origin Section 301 duty at entry. Goods substantially transformed in HK / Macao / TW are not subject to Section 301 unless a separate determination applies.
Do the four-year review rates (9903.91) stack on the 9903.88 list rates?
No. The four-year review (USTR, 89 FR 76581, September 2024) moved products such as lithium-ion batteries, electric vehicles, semiconductors, respirators and face masks into U.S. note 31, and Annex C deleted them from their U.S. note 20 list on the same effective date. Those products pay the 9903.91 rate instead of the 9903.88 rate: lithium-ion batteries of 8507.60.00, for example, moved from List 4A (+7.5%) to 9903.91.06 (+25%) for goods entered on or after January 1, 2026.
Do IEEPA tariffs still apply on top of Section 301?
No. CBP stopped collecting IEEPA duties for goods entered on or after February 24, 2026 (CSMS 67834313). IEEPA duties paid on earlier entries can be refunded through CBP CAPE; the IEEPA tariff refund checker at /tools/ieepa-tariff-refund estimates China- and Hong Kong-origin entries.
How do I find product-specific exclusions?
USTR maintains a separate exclusion docket. Exclusions reference specific 8/10-digit HTS lines under 9903.88.x exclusion subheadings. Dutylane surfaces the exclusion subheading when present in the HTS export but does not auto-validate exclusion eligibility; consult the USTR exclusion docket for the binding determination.
When was Section 301 last modified?
The schedule is modified periodically by USTR. See the Federal Register reference column on each active 9903.88 or 9903.91 rule below for the most recent modification touching that subheading. The /changes page on Dutylane tracks all Section 301 events daily.