关税政策清单
Section 301 中国关税：9903.88 与 9903.91 编码及受影响 HTS
Section 301 是美国贸易代表办公室（USTR）依据《1974 年贸易法》对中国原产货物加征的关税，加在 MFN 基础税率之上。适用商品列在 U.S. note 20（List 1-4A，9903.88 系列），以及 2024 年四年期复审新增的 U.S. note 31（9903.91 系列）。转入 note 31 的商品在同一天从原来的 note 20 清单中删除，所以 note 31 的税率是替代清单税率，而不是叠加。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
- 84
- 影响 HTS
- 250+
- Section 301 税率范围
- 7.5–100%
- 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 | — |
| 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 · 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 的 9903.88 系列（U.S. note 20）和 9903.91 系列（U.S. note 31，由四年期复审新增，89 FR 76581，FR Doc. 2024-21217）。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）。
四年期复审税率（9903.91）会叠加在 9903.88 清单税率上吗？
不会。四年期复审（USTR，89 FR 76581，2024 年 9 月）把锂离子电池、电动车、半导体、呼吸器和口罩等商品转入 U.S. note 31，附件 C 在同一生效日把它们从原来的 U.S. note 20 清单中删除。这些商品改按 9903.91 的税率征收，不再适用 9903.88。例如 8507.60.00 的锂离子电池，2026 年 1 月 1 日起报关的货物从 List 4A（+7.5%）改为 9903.91.06（+25%）。
IEEPA 关税还会叠加在 Section 301 上吗？
不会。CBP 对 2026 年 2 月 24 日起报关的货物已停征 IEEPA 关税（CSMS 67834313）。此前报关时缴纳的 IEEPA 关税可以通过 CBP CAPE 申请退还；中国或香港原产的报关，可在 /zh/tools/ieepa-tariff-refund 估算。
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。下方每条现行的 9903.88 或 9903.91 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。