Section 301 Tariff List: China Lists 1 to 4A and 2024 Increases

Key Points

• Lists 1, 2 and 3 of the Section 301 China action carry 25 percent under headings 9903.88.01, 9903.88.02 and 9903.88.03.
• List 4A is under heading 9903.88.15 at 7.5 percent since February 14, 2020, after an initial 15 percent from September 1, 2019.
• List 4B (heading 9903.88.16) was never put into force, so no duty is owed under it.
• The May 2024 four-year review raised rates on named product groups under the 9903.91 headings, with staged effective dates in 2024, 2025 and 2026.
• To find which list a product is on, match its ten-digit HTS number against the USTR annexes, then confirm the heading in the HTS chapter 99 text.

On this page

1. How the Section 301 China tariff lists work
2. Lists 1 to 4A and their 9903.88 headings
3. The 2024 four-year review increases and the 9903.91 headings
4. How to find which list a product is on
5. Exclusion claim headings
6. What importers should do
7. Key references

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

The Section 301 tariff list for China is a set of product lists (Lists 1, 2, 3 and 4A) that each carry an additional duty, reported under a Chapter 99 heading in the 9903.88 series. In 2024 the four-year review added higher rates for specific product groups under the 9903.91 headings. To know what applies to your goods, match the ten-digit HTS number to the USTR annexes and the matching Chapter 99 heading.

How the Section 301 China tariff lists work

Section 301 of the Trade Act of 1974 lets the U.S. Trade Representative act against foreign practices it finds unfair. In the China action, USTR published product lists in stages. Each list names HTS subheadings or product descriptions, and each list is tied to a Chapter 99 heading that you report on the entry in addition to the normal Chapter 1 to 97 classification.

Two points shape every entry:

• The Section 301 duty is additional to the ordinary column 1 duty on the product. It does not replace it.
• The duty applies by country of origin (China), not by where the goods shipped from. Origin determination comes first.

Other tariff programs are separate and are covered in their own guides. For example, see Reciprocal Tariffs Explained: IEEPA Duties, End Date, Refunds. Check each program independently rather than assuming one displaces another.

Lists 1 to 4A and their 9903.88 headings

Lists 1, 2 and 3

These three lists each carry 25 percent. List 3 was first imposed at a lower rate and later moved to 25 percent. The headings are:

• List 1: 9903.88.01
• List 2: 9903.88.02
• List 3: 9903.88.03

A product appears on only one list, so an entry line normally reports one of these headings, not several.

List 4A

List 4A is reported under heading 9903.88.15. It took effect September 1, 2019 at 15 percent. Since February 14, 2020 the rate has been 7.5 percent. Entries made in the earlier window were assessed at the earlier rate, which matters if you are reviewing historical entries for liquidation, protest or refund questions. The ACE protest module guide explains how protests are filed and tracked.

List 4B

List 4B, under heading 9903.88.16, was announced but never took effect. If a product appears only on the 4B annex, no Section 301 duty is owed under that list. Do not report 9903.88.16 on an entry.

The 2024 four-year review increases and the 9903.91 headings

In May 2024, USTR completed the statutory four-year review of the China action and increased rates on named product groups. The groups include:

• Electric vehicles
• Semiconductors
• Solar cells
• Syringes and needles
• Steel and aluminum products
• Batteries
• Critical minerals
• Ship-to-shore cranes
• Medical gloves and masks

The increases are carried in the 9903.91 headings, and the rates rose by product group. Effective dates are staged across 2024, 2025 and 2026, so two products in the same review can be subject to different rates on the same entry date. Do not rely on a single "review rate."

The per-heading rates and effective dates sit in the heading pages for the 9903.88 and 9903.91 series on the CustomsGenius site, and in the Chapter 99 text of the Harmonized Tariff Schedule. Use the effective date on the heading, compared to your entry date, to pick the right treatment.

Where a product was already on List 1, 2, 3 or 4A, confirm in the HTS which heading now applies. Do not assume you report both a 9903.88 and a 9903.91 heading on the same line unless the HTS Chapter 99 notes direct it.

How to find which list a product is on

1. Get the ten-digit HTS number. Section 301 coverage is set at the ten-digit level for many items, and an eight-digit match can mislead you. If classification is uncertain, resolve it first. See HTS vs Schedule B if you are mixing import and export codes.
2. Search the USTR annexes. The annexes to each Federal Register notice list the covered HTS numbers, and some lists use product descriptions alongside the numbers. Start from the USTR site and the Federal Register.
3. Confirm in the HTS. Open Chapter 99 in the HTS and read the heading's description, rate and dates.
4. Check CBP guidance. CBP publishes CSMS messages with entry instructions when headings are added or changed.

If a number is on no list, no 9903.88 or 9903.91 heading is reported for that line. If it appears on more than one annex, for instance an original list and a 2024 increase, read the notes to see which heading governs the entry date.

Exclusion claim headings

Some products are covered by product-specific exclusions. When an importer claims one, the entry uses a separate claim heading instead of the list heading. Two of these are 9903.88.69 and 9903.88.70. Exclusions are limited to the products and periods described in the heading text, so do not use one without matching the product description exactly.

For the solar manufacturing equipment claim heading, see 9903.88.70: Section 301 Solar Equipment Exclusion Claim Heading.

What importers should do

• Build a table mapping each ten-digit HTS number you import from China to its list, Chapter 99 heading, rate and effective dates.
• Re-check that table each time a 9903.91 effective date passes, since staged dates in 2024, 2025 and 2026 change the correct rate by entry date.
• Audit past entries for the right heading, especially List 4A entries made before and after February 14, 2020, and any line that wrongly reported 9903.88.16.
• Verify the product description matches before using an exclusion claim heading such as 9903.88.69 or 9903.88.70.

Key references

• Harmonized Tariff Schedule (USITC): Chapter 99 text for the 9903.88 and 9903.91 headings, with descriptions, rates and dates.
• Office of the U.S. Trade Representative: the Section 301 China action, product annexes and four-year review determination.
• Federal Register: USTR notices for Lists 1 to 4A and the 2024 modifications, with annexes.
• U.S. Customs and Border Protection: CSMS messages with entry filing instructions for Section 301 headings.
• 9903.88.70 exclusion claim heading guide: how the solar manufacturing equipment claim heading works.