Product-specific
Original China actions
Lists 1–4A and later strategic-sector modifications apply to covered China-origin products at rates generally ranging from 7.5% to 100%.
Chapter 99 families: 9903.88, 9903.91 and 9903.92
Reviewed July 31, 2026 · HTS 2026 Rev. 13
Section 301 Tariffs 2026Rates, Countries & HTS Codes
A current guide to the original China product lists, the July 2026 Brazil action, and the new forced-labor duties covering 60 economies—including additive rates, MFN caps, Chapter 99 codes, stacking rules, and exemptions.
July 2026 changed the Section 301 landscape.
A separate 25% Brazil action took effect July 22. On July 24, forced-labor Section 301 duties took effect for 60 economies, while the temporary Section 122 surcharge expired. Section 301 is no longer accurately described as a China-only tariff program.
A closed in-transit exception covered goods loaded before 12:01 a.m. ET on July 24 and entered before 12:01 a.m. ET on July 28, 2026. The separate Brazil action had its own closed in-transit window through July 29.
Current programs
Three current Section 301 duty layers covered in this guide
Section 301 is a legal authority, not a single tariff list. A product may fall under more than one action, and each action has its own scope and exemptions.
Effective July 22, 2026
Brazil action: +25%
Covered Brazil-origin goods receive a separate 25% additional duty. Enumerated products and several policy categories are exempt.
Chapter 99: 9903.05.01–9903.05.09
USTR final actionEffective July 24, 2026
Forced-labor action: 60 economies
Most covered origins receive an additional 10% or 12.5%. Five economies instead use a total-rate ceiling net of the MFN duty.
Country provisions: 9903.05.20–9903.05.84
July 24 forced-labor action
Section 301 forced-labor rates by country group
The rate depends on origin, but origin alone does not finish the analysis. Product-specific and entry-treatment exemptions must be checked before applying a duty.
+10% additive
17 economies
Added to the base MFN rate
View all 17 economies
- Argentina
- Bangladesh
- Cambodia
- Canada
- Ecuador
- El Salvador
- Guatemala
- Honduras
- India
- Indonesia
- Jordan
- Malaysia
- Mexico
- Pakistan
- Sri Lanka
- Trinidad and Tobago
- United Kingdom
+12.5% additive
38 economies
Added to the base MFN rate
View all 38 economies
- Algeria
- Angola
- Australia
- Bahamas
- Bahrain
- Brazil
- Chile
- China
- Colombia
- Costa Rica
- Dominican Republic
- Egypt
- Guyana
- Hong Kong
- Iraq
- Israel
- Kazakhstan
- Kuwait
- Libya
- Morocco
- New Zealand
- Nicaragua
- Nigeria
- Norway
- Oman
- Peru
- Philippines
- Qatar
- Russia
- Saudi Arabia
- Singapore
- South Africa
- Thailand
- Türkiye
- United Arab Emirates
- Uruguay
- Venezuela
- Vietnam
10% total cap
EU bloc + Taiwan
European Union and Taiwan
The Section 301 layer fills the gap between the MFN rate and 10%. If MFN is already 10% or higher, this new duty adds 0%.
12.5% total cap
3 economies
Japan, South Korea and Switzerland
The Section 301 layer fills the gap between the MFN rate and 12.5%. It is a ceiling, not an extra 12.5% charge.
Cap example: 6.5% MFN does not become 16.5%
For an otherwise covered EU-origin product with a 6.5% MFN rate, the forced-labor Section 301 layer is 3.5%, bringing the two rates to the 10% ceiling. If the MFN rate is 16.5%, this Section 301 layer is 0%.
Duty stacking
How the new Section 301 layer changes current duty math
Additive rates can stack with a base rate and another Section 301 action. Capped rates work differently. These examples assume no exemption applies and exclude fees, AD/CVD, taxes and other entry-specific charges.
China · HTS 6109.10.00.12
Original China layer plus new forced-labor layer
Base MFN16.5%
Original China Section 301+7.5%
Forced-labor Section 301+12.5%
Effective duty36.5%
Vietnam · HTS 6109.10.00.12
New additive origin rate
Base MFN16.5%
Forced-labor Section 301+12.5%
Original China Section 301Not applicable
Effective duty29.0%
Brazil · covered, non-exempt good
Two separate July actions may stack
Base MFNProduct-specific
Brazil Section 301+25%
Forced-labor Section 301+12.5%
Resolve each action's exemptions independently before adding either layer.
The Section 122 surcharge is historical, not current.
It expired at 12:01 a.m. ET on July 24, 2026. Do not add it to a current estimate; use the entry date when reviewing older shipments.
Exemptions matter
Do not apply a country rate before checking the exemptions
The July action is broad, but it is not universal. Some exemptions can be determined from the exact HTS code and origin; others depend on use, entry treatment, documentation, or a trade preference claim.
Enumerated products
Specific product lists use 9903.05.86–.87 and economy-specific provisions. Exact suffixes matter.
Aircraft & pharmaceuticals
Qualifying civil-aircraft and pharmaceutical-use articles may use 9903.05.88–.89.
Section 232 coverage
Qualifying articles already subject to listed Section 232 measures are exempt under 9903.05.90.
Donations & information
Qualifying humanitarian donations and informational materials use 9903.05.91–.92.
USMCA & CAFTA-DR claims
Certain duty-free Canada, Mexico and CAFTA-DR textile/apparel entries may be exempt. Origin alone is insufficient.
Chapter 98 & entry facts
Many Chapter 98 entries are exempt, subject to repair, processing and assembly exceptions in U.S. note 52.
A description-based, end-use, civil-aircraft, pharmaceutical, USMCA, CAFTA-DR, or Chapter 98 exemption cannot be proven from country and HTS code alone. Confirm the actual entry facts and supporting documents before filing.
China technology-transfer action
Original Section 301 China lists and strategic-sector rates
The 2018–2020 lists remain a distinct, product-specific action. Later modifications raised rates for selected strategic sectors. Current coverage must be resolved from the exact HTS code and operative Chapter 99 provision.
Swipe horizontally to compare all columns.
| Action | Headline rate | First effective | General scope |
|---|---|---|---|
| List 1 | 25% | July 6, 2018 | Industrial and technology products |
| List 2 | 25% | August 23, 2018 | Chemicals, machinery and transport equipment |
| List 3 | 25% | September 24, 2018 | Broad industrial and consumer inputs |
| List 4A | 7.5% | September 1, 2019 | Selected consumer goods; List 4B remained suspended |
Electric vehicles
Up to 100%
Semiconductors
Up to 50%
Solar cells & modules
Up to 50%
Selected batteries
Up to 25%
Steel & aluminum products
Up to 25%
Ship-to-shore cranes
Up to 25%
Syringes & needles
Up to 50%
Selected medical gloves
Up to 25%
These are headline rates, not filing instructions. Product scope, exclusions, continuation dates, and the operative 9903.88, 9903.91 or 9903.92 provision can change. Verify the current schedule and USTR notice for the entry date.
How to determine the current Section 301 rate
The new origin-wide measures make a product-only search incomplete. Use this sequence for every shipment.
1
Classify the product
Confirm the current 10-digit HTS code and base MFN rate using the latest HTS release.
2
Confirm country of origin
Use the applicable origin rules—not the seller, port of export, or routing country.
3
Evaluate every Section 301 action
Evaluate each potentially applicable action, including original China coverage, the Brazil action and the 60-economy forced-labor action.
4
Resolve exemptions and entry facts
Test exact product lists, Section 232 coverage, end use, trade-program claims, Chapter 98 treatment and effective dates.
5
Calculate all applicable layers
Apply additive rates or the correct MFN cap, then account for other duties and entry-level fees.
6
Keep the source trail
Save the HTS release, Chapter 99 provisions, origin support and documents used for the estimate.
Frequently asked questions about Section 301 tariffs
Current answers for the July 2026 actions, duty caps, stacking, Chapter 99 codes and exemptions.
What changed for Section 301 tariffs on July 24, 2026?
A new Section 301 action tied to forced-labor import prohibitions took effect at 12:01 a.m. ET on July 24, 2026. It covers 60 economies and generally applies a 10% or 12.5% additional duty, subject to product, program and entry-specific exemptions. The action uses country provisions in HTS 9903.05.20 through 9903.05.84.
Which countries have a 10% or 12.5% forced-labor Section 301 tariff?
Seventeen economies have a flat additional 10% rate and 38 have a flat additional 12.5% rate. The European Union and Taiwan use a 10% total MFN-plus-Section 301 ceiling, while Japan, South Korea and Switzerland use a 12.5% ceiling. Product and entry-specific exemptions can reduce the new duty to zero.
Are the EU, Japan, South Korea, Switzerland and Taiwan rates additive?
No. These five economies use a net-of-MFN calculation. For EU and Taiwan goods, the new Section 301 layer fills the gap only until MFN plus Section 301 reaches 10%. For Japan, South Korea and Switzerland, the ceiling is 12.5%. If the MFN rate already meets or exceeds the applicable ceiling, the new forced-labor Section 301 duty is zero.
Can the new forced-labor tariff stack with the original China Section 301 tariff?
Yes. They are separate Section 301 actions. A China-origin product can carry its base MFN duty, an applicable original China technology-transfer Section 301 layer and the new 12.5% forced-labor layer. Brazil-origin goods can likewise be subject to both the separate 25% Brazil action and the 12.5% forced-labor action. Each action has its own exclusions and must be evaluated separately.
What HTS codes are used for the current Section 301 tariffs?
The July 2026 forced-labor country provisions are 9903.05.20 through 9903.05.84. The in-transit and general exemptions are in 9903.05.85 through 9903.05.99, with economy-specific exemptions in 9903.06.01 through 9903.06.21. The Brazil action uses 9903.05.01 through 9903.05.09. Original China actions use current Chapter 99 provisions across the 9903.88, 9903.91 and 9903.92 families.
What products are exempt from the July 2026 forced-labor tariffs?
Exemptions include enumerated products, qualifying civil-aircraft and pharmaceutical-use articles, qualifying Section 232-covered articles, humanitarian donations, informational materials, certain Chapter 98 entries and economy-specific product lists. Duty-free USMCA entries from Canada or Mexico and qualifying CAFTA-DR textile and apparel entries may also be exempt, but origin alone does not prove those claims.
Did the temporary Section 122 tariff expire?
Yes. The temporary Section 122 surcharge expired at 12:01 a.m. ET on July 24, 2026. It should not be added to current duty estimates. Historical entries must still be analyzed using the measures and dates that applied when the goods were entered.
Is the forced-labor Section 301 tariff the same as UFLPA or Section 307 enforcement?
No. The July 2026 Section 301 action imposes duties in response to trading partners' failure to impose and effectively enforce forced-labor import prohibitions. Section 307 and UFLPA enforcement can detain, exclude or seize goods connected to forced labor. A shipment may require analysis under both tariff and admissibility rules.
How do I calculate the Section 301 duty for a product?
Start with the product's current 10-digit HTS classification and country of origin. Determine the base MFN rate, evaluate every applicable Section 301 action, resolve product and entry-treatment exemptions, and then apply any other lawful duty layers and fees. A product code alone is not enough for the new origin-based measures.
Official Section 301 sources
Use the official notice and current HTS for filing decisions.
Federal Register: Forced-labor Section 301 final action (91 FR 47318)USTR: Final action in the 60 forced-labor investigationsCBP CSMS #69326983: Entry and Chapter 99 guidanceUSTR: Brazil Section 301 final actionUSTR: China Section 301 actions and exclusion processUSITC: Current Harmonized Tariff Schedule
Related trade compliance tools
Reviewed against USTR notices, 91 FR 45516, 91 FR 47318, the Presidential Memorandum at 91 FR 47717, CBP CSMS #69326983, U.S. notes 50 and 52, and the 2026 HTS Revision 13 base schedule with versioned Section 301 mappings. Last reviewed July 31, 2026.
This reference is informational and is not legal or customs advice. Confirm the current HTS, notices and entry facts with a licensed customs broker or trade counsel before filing.