Section 301 China tariff increases from the 2024 four-year review
2024 China tariff increases (Section 301)
What it is
After its four-year review of the 2018 China tariffs, and at the President's direction, USTR raised or added Section 301 tariffs on products of China in strategic sectors, in stages. From Sep 27, 2024: 25% on steel and aluminum products, critical minerals, lead-acid battery parts, lithium-ion batteries for electric vehicles, respirators, non-disposable face masks and ship-to-shore cranes; 50% on solar cells; 100% on electric vehicles and on syringes and needles. From Jan 1, 2025: 50% on semiconductors, polysilicon and wafers, and 25% on tungsten products; during 2025 only, 50% on medical gloves and 25% on disposable face masks. From Jan 1, 2026: 25% on natural graphite, permanent magnets and all lithium-ion batteries, 50% on respirators and face masks, and 100% on medical gloves. Enteral syringes were exempt until the end of 2025, and ship-to-shore cranes under contracts dated before May 14, 2024 were exempt if entered before May 14, 2026; other cranes of the same subheading pay nothing extra. These rates replaced the 2018-19 list rates on the same products rather than adding to them. USTR has said the semiconductor rate will rise on Jun 23, 2027, by an amount it will announce at least 30 days before.
Legal authority: Section 301 of the Trade Act of 1974, as amended; modification under section 307 by the U.S. Trade Representative, at the direction of the President (memorandum of May 14, 2024). Section 301 of the Trade Act of 1974 lets the U.S. Trade Representative act against foreign acts, policies and practices that are unreasonable or discriminatory and burden U.S. commerce, including by adding duties on imports.
It reaches 394 listed tariff codes or code groups (a listed heading or subheading covers every code under it).
Rates
"+" rates are added on top of the regular duty. Chapter 99 headings are the numbers filed on the entry along with the product's own code.
- +100%Since Sep 27, 2024
- Origin
- China
- Products
- Products listed in U.S. note 31(d) to chapter 99, subchapter III (10 codes listed)
- Heading
- 9903.91.03
- +100%Since Jan 1, 2026
- Origin
- China
- Products
- Products listed in U.S. note 31(i) to chapter 99, subchapter III
- Heading
- 9903.91.08
- +50%Since Sep 27, 2024
- Origin
- China
- Products
- Products listed in U.S. note 31(c) to chapter 99, subchapter III (2 codes listed)
- Heading
- 9903.91.02
- +50%Since Jan 1, 2025
- Origin
- China
- Products
- Products listed in U.S. note 31(f)(i) to chapter 99, subchapter III (18 codes listed)
- Heading
- 9903.91.05
- +50%Jan 1, 2025 to Dec 31, 2025
- Origin
- China
- Products
- Products under 4015.12.10
- Heading
- 9903.91.05
- +50%Since Jan 1, 2026
- Origin
- China
- Products
- Products listed in U.S. note 31(h) to chapter 99, subchapter III (5 codes listed)
- Heading
- 9903.91.07
- +25%Since Sep 27, 2024
- Origin
- China
- Products
- Products listed in U.S. note 31(b) to chapter 99, subchapter III (348 codes listed)
- Heading
- 9903.91.01
- +25%Sep 27, 2024 to Dec 31, 2025
- Origin
- China
- Products
- Products under 6307.90.9842, 6307.90.9844, 6307.90.9850, 6307.90.9875, 8507.60.0010 (5 codes listed)
- Heading
- 9903.91.01
- +25%Jan 1, 2025 to Dec 31, 2025
- Origin
- China
- Products
- Products listed in U.S. note 31(e) to chapter 99, subchapter III
- Heading
- 9903.91.04
- +25%Since Jan 1, 2026
- Origin
- China
- Products
- Products listed in U.S. note 31(g) to chapter 99, subchapter III (5 codes listed)
- Heading
- 9903.91.06
- +25%Since Jan 1, 2025
- Origin
- China
- Products
- Products listed in U.S. note 31(j) to chapter 99, subchapter III (3 codes listed)
- Heading
- 9903.91.11
- +25%Since Sep 27, 2024Only for goods that match:
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 containers, including spreaders or twist-locks
- Origin
- China
- Products
- 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 containers, including spreaders or twist-locks (in 8426.19.00)
- Heading
- 9903.92.10
- Nothing extraSince Sep 27, 2024Only for goods that match:
Other (provided for in subheading 8426.19.00)
- Origin
- China
- Products
- Products under 8426.19.00
- Heading
- 9903.92.80
How it combines with other duties
Charged on top of the base rate: covered products of China “shall also be subject to the general rates of duty” (note 31(a)), and goods eligible for trade-agreement rates (general note 3(c)(i)) or for subchapter II duty exemptions still pay it. It doesn't apply to goods properly entered under chapter 98, except under 9802.00.40, .50, .60 and 9802.00.80: for the first three it applies to “the value of repairs, alterations, or processing performed abroad”, and for 9802.00.80 to “the value of the article less the cost or value of such products of the United States” (note 31(a)). Covered goods remain subject to “antidumping, countervailing, or other duties, fees, exactions and charges that apply to such products”. It is not added to the 2018-19 List 1 to 4A duties (note 20): USTR took each product off the note 20 lists when its note 31 rate began (89 FR 76581, Annex C items 9 to 20, for example “note 20(b) to subchapter III of chapter 99 is modified by deleting the following 8-digit subheading numbers”, p. 76607; 89 FR 101682, Annex B item 2), and in Revision 20 none of the note 31 subheadings is on a note 20 list (the respirator and face-mask statistical numbers are named as exceptions in note 20(s)(ii)).
Exemptions
Where an exemption turns on a legal condition, the condition is quoted exactly as the law states it.
Exempt when claimed under a trade agreement (1)
- Cranes under a sales contract dated before May 14, 2024, entered by May 13, 2026 (importer certifies)Origin: ChinaLegal text:
fulfilling in whole or in part an executed contract for sale dated prior to May 14, 2024 for goods that are entered for consumption, or withdrawn from warehouse for consumption, in the United States prior to May 14, 2026
9903.91.09 · Sep 27, 2024 to May 13, 2026
Exempt when the goods match a description (1)
- Enteral syringes, until Dec 31, 2025Origin: ChinaLegal text:
enteral syringes
9903.91.10 · Sep 27, 2024 to Dec 31, 2025
What changed
Sources
- HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 31
- HTS 2026 Revision 20, headings 9903.91.01 to 9903.91.11
- HTS 2026 Revision 20, heading 9903.92 and subheadings 9903.92.10 and 9903.92.80
- Presidential memorandum of May 14, 2024, Actions by the United States Related to the Statutory 4-Year Review of the Section 301 Investigation of China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation, 89 FR 44541, May 20, 2024
- USTR, Notice of Modification: China's Acts, Policies and Practices Related to Technology Transfer, Intellectual Property and Innovation (four-year review; tariff schedule changes in Annex C, pp. 76601-76609), 89 FR 76581, Sep 18, 2024
- USTR, Notice of Modification: China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation (tungsten, wafers and polysilicon), 89 FR 101682, Dec 16, 2024
- USTR, Notice of Action: China's Acts, Policies, and Practices Related to Targeting of the Semiconductor Industry for Dominance (note 31(f)(ii), p. 60850), 90 FR 60848, Dec 29, 2025
- USTR, Initiation of Second Four-Year Review Process: China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation, 91 FR 24636, May 6, 2026
- USTR, Notice of Conforming Amendments to Product Exclusions: China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation, 91 FR 56538, Sep 2, 2026
- CBP CSMS # 69990649, GUIDANCE: Section 301 China Conforming Amendment, Sep 22, 2026
Checked against these sources on Oct 1, 2026. Rates shown are what CBP collects; antidumping and countervailing duties are separate.