Section 301 Tariff Calculator — US-China Trade War Tariffs
Section 301 adds 7.5–25% on top of standard HTS rates for most China-origin goods. Enter your List classification (1, 2, 3, 4A, or 4B) to see the additional tariff and whether any exclusions apply to your product.
Based on published HTS, CBP, USTR, and other official tariff guidance in effect at the last review date.
Use this for planning. Final duty liability depends on HTS classification, origin, exclusions, non-stacking rules, and customs review.
section 301 tariff calculator
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Section 301 tariffs are additional duties imposed by the United States on Chinese goods, layered on top of standard HTS duty rates. Since 2018, these tariffs have fundamentally changed the cost structure of importing from China.
[!IMPORTANT]
2026 Update: This calculator is updated with the latest USTR List 4A/4B rates and the current status of the 178 extended exclusions valid through November 2026.
Understanding which tariff list applies to your products — and calculating the combined effective duty rate — is essential before placing any order from China. For many categories, total duties now exceed 25–35%, which can make previously profitable products unviable.
This calculator helps you estimate your total Section 301 duty burden, combined with your standard HTS rate, so you can make informed sourcing decisions.
How Section 301 Tariffs Work
Section 301 is calculated on FOB value only:
Section 301 Duty = FOB Value × Section 301 Rate
Standard Duty = CIF Value × HTS Rate
Total Duty = Standard Duty + Section 301 Duty
| List | Rate | Coverage |
|---|---|---|
| List 1 (July 2018) | 25% | $34B — industrial machinery, aerospace parts |
| List 2 (August 2018) | 25% | $16B — semiconductors, chemicals |
| List 3 (September 2018) | 25% | $200B — consumer/industrial goods |
| List 4A (September 2019) | 7.5% | $120B — consumer goods, apparel, toys |
| List 4B | 25% | Currently suspended |
Key distinction: Standard HTS duties use CIF value as the base. Section 301 tariffs use FOB value. Don't confuse these.
Worked Example: Office Chairs from Guangzhou
Product: 100 ergonomic office chairs, $120 FOB each (HTS 9401.30.8010)
List 3 tariff: 25% additional
Standard HTS rate: 0%
Sea freight: $800
| Calculation | Amount |
|---|---|
| FOB Total | 100 × $120 = $12,000 |
| CIF (FOB + Freight + Insurance) | $12,000 + $800 + $64 = $12,864 |
| Standard HTS Duty (0% × CIF) | $0 |
| Section 301 Duty (25% × FOB) | $12,000 × 25% = $3,000 |
| MPF | max($32.71, $12,864 × 0.3464%) = $44.57 |
| HMF | $12,864 × 0.125% = $16.08 |
| Total Duties | $3,060.65 |
| Effective Rate on FOB | 25.5% |
Even with a 0% standard duty rate, this product costs $3,060 in tariffs due to Section 301.
Section 301 Tariff Rates by Category (2026)
| Product Category | Typical HTS Range | S301 List | Rate |
|---|---|---|---|
| Industrial Machinery | 8425–8466 | List 1/3 | 25% |
| Electronics Components | 8473, 8534 | List 1/2 | 25% |
| Steel Products | 7201–7326 | List 3 | 25% |
| Furniture | 9401–9403 | List 3 | 25% |
| Plastic Products | 3901–3926 | List 3 | 25% |
| Consumer Electronics | 8471–8529 | List 3/4A | 7.5–25% |
| Clothing & Apparel | 5101–6307 | List 4A | 7.5% |
| Footwear | 6401–6405 | List 4A | 7.5% |
| Toys & Games | 9503–9508 | List 4A | 7.5% |
| Agricultural Products | Various | List 1–3 | 25% |
Always verify your specific 10-digit HTS code at hts.usitc.gov
Strategies for Managing Section 301 Tariff Costs
Verify your exact HTS subheading. Section 301 lists are defined by 8 or 10-digit HTS codes. A slightly different classification might be on a different list (or no list). Get a binding ruling from CBP if uncertain.
Consider Vietnamese, Indian, or Mexican suppliers. Section 301 applies only to goods with China country of origin. Suppliers in third countries with the same products often have 0% Section 301 exposure — though standard HTS rates still apply.
Apply for exclusions. Check USTR's exclusion database. If your product has a live exclusion, you can import duty-free on Section 301 tariffs. Exclusions must be applied to your specific HTS subheading.
Calculate break-even pricing. At 25% additional tariff, a product that previously cost $10 FOB now has $2.50 more in duties. This needs to be absorbed by your supplier, your margin, or passed to customers.
Negotiate with Chinese suppliers for price reductions. Many Chinese manufacturers, facing reduced orders, are willing to negotiate FOB prices down to offset the tariff impact. A 5–10% FOB reduction is common in high-tariff categories.
Consider bonded warehouses and FTZs. Foreign Trade Zones (FTZs) allow you to defer duty payment until goods leave the zone for US consumption — helping cash flow.
Monitor USTR announcements. Section 301 tariff policy changes frequently. Subscribe to USTR and CBP bulletins to stay ahead of rate changes.
Frequently Asked Questions
What is Section 301 of the Trade Act?
Section 301 of the Trade Act of 1974 allows the US President to impose additional tariffs on countries engaging in unfair trade practices. In 2018–2019, the Trump administration used Section 301 to impose additional tariffs of 7.5%–25% on $370 billion worth of Chinese goods, in response to China's alleged theft of US intellectual property.
Which tariff list is my product on?
Search your 10-digit HTS code at the USTR website (ustr.gov/issue-areas/enforcement/section-301-investigations) or use CBP's search tools. Products on Lists 1–3 pay 25% additional; List 4A pays 7.5%. Many everyday consumer products (toys, clothing, some electronics) are on List 4A.
Is Section 301 calculated on FOB or CIF?
Section 301 tariffs are calculated on the FOB value of goods, NOT CIF. This is different from the standard HTS duty which is calculated on CIF. Make sure to apply the correct base for each calculation.
Can I get a Section 301 exclusion?
Some exclusions are still available, but only for specific HTS lines. USTR extended 178 exclusions through November 10, 2026, so always check the live exclusion notice before assuming your product qualifies.
Will Section 301 tariffs be removed?
As of April 14, 2026, Section 301 tariffs remain in place. Rates and exclusions can be modified by official action, so importers should model them as current unless the relevant HTS line is explicitly changed by USTR or the White House.
How to use the section 301 tariff calculator
Calculator queries that rank well in Google usually do more than output a number. Searchers want to know what the number means, which inputs move it the most, and how to validate it before money is committed. That is the role of this section 301 tariff calculator — us-china trade war tariffs. It is designed to turn a rough import question into a structured planning exercise by collecting inputs such as FOB Value (USD), Section 301 Tariff List, Standard HTS Duty Rate, and Quantity (units) and converting them into outputs such as FOB Value, Standard HTS Duty, Section 301 Additional Tariff, Total Duty, and Combined Effective Rate. For an importer, that is the difference between a vague estimate and a number that can actually be used in sourcing, budgeting, freight planning, or internal margin review.
The best workflow is to start with the facts you can verify today and then rerun the tool as better information arrives. A supplier quotation, an updated incoterm, a revised carton size, or a new customs assumption can all move the answer materially. That is why this tool works best when it is used early and then used again before approval, payment, and shipment. The goal is not to create a perfect forecast on the first pass. The goal is to identify the inputs that matter enough to justify deeper checking with your broker, forwarder, lab, supplier, or finance team.
For this category, the main planning drivers are classification, customs value basis, Section 301 or similar trade actions, anti-dumping exposure, and destination-market VAT or GST. If you only review one part of the calculation, review those items first. They are the assumptions most likely to change the landed cost, compliance burden, lead time, or working-capital requirement enough to affect the final decision. SERP leaders in calculator queries tend to win because they help users understand those drivers instead of leaving them with a black-box result, so this page now does the same.
What to gather before you trust the result
Before relying on any output, gather a precise product description, material composition, invoice value, incoterm, country of origin, freight assumptions, and the tariff code you expect to declare. Those details are what convert a generic calculator into a commercially useful one. If the supplier changes the price basis, if the shipment mode changes, if the product classification shifts, or if the destination market introduces a different rule, the result should change with it. Many thin calculator pages fail in Google because they give the user a number without explaining what inputs deserve attention. This page is meant to close that gap by making the calculation part of a repeatable decision workflow, not a one-click shortcut.
Google SERP patterns for calculator and import-guide queries consistently reward pages that explain manual logic, practical use, and next-step validation. In practice, that means using the result as a planning range instead of a guaranteed final cost. Run a base case using the most likely assumptions, a conservative case using slower clearance or higher fees, and a stress case if the product sits in a sensitive category. That approach is especially useful for importers because one small error in customs, freight, or compliance assumptions can wipe out a margin that looked healthy in a single optimistic scenario.
A useful internal question is simple: if the answer is worse than expected, which input would you negotiate first? Sometimes the answer is unit cost. Sometimes it is packaging, payment terms, route selection, or certification scope. The calculator helps you find that lever sooner. Look up your HS code first. Your HTS/HS code determines your duty rate. Use hts.usitc.gov (US), trade.gov.uk/tariff (UK), or cbsa-asfc.gc.ca (Canada) — not your supplier's guess. When you combine that discipline with supplier documents and published government references, the result becomes much more useful for real purchasing decisions.
How to validate the estimate with official sources
The final step is verification. Planning tools should help you discover what to check next, not tempt you to skip the check. That is why this page pairs the calculator with official references such as USITC HTS, USTR Section 301, and GOV.UK Trade Tariff. Those sources are where you confirm the live rule that applies to your shipment, product, or destination market. They are especially important when tariff treatment, import valuation, documentation, or regulatory scope can change after an update from customs or a regulator.
For this category, the safest workflow is to classify the product first, confirm how the destination market measures duty, add any extra trade measures, and then layer in VAT, GST, or entry fees. If the answer from the calculator and the answer from the official source tell different stories, the official source wins and the model should be updated. That sounds obvious, but many import losses happen because a business keeps using an old spreadsheet or an old rule after the commercial facts have moved. Verifying the current rule before approving production or booking freight is usually far cheaper than fixing a customs, compliance, or margin problem after the shipment is already moving.
The core risk to avoid here is using a supplier guess for the tariff code, ignoring extra trade measures, or treating customs charges like one flat percentage. That risk usually appears late, when leverage is weakest and the cost of correction is highest. Use the result from this page as the first pass, then pressure-test it with supporting documents and government guidance. That mirrors the way high-performing calculator pages on Google support user intent: a fast answer first, followed by explanation, formula context, interpretation, and the path to real-world validation.
Official Sources for Import Duties & Taxes
Use these government sources to confirm the live rule, tariff treatment, valuation basis, or import procedure behind the estimate on this page before you rely on it for a shipment, quotation, or reorder decision.
- USITC HTS - Official U.S. tariff schedule and duty lookup.
- USTR Section 301 - Official Section 301 tariff actions and exclusions.
- GOV.UK Trade Tariff - UK commodity codes, duty, and VAT measures.
- ICEGATE Duty Calculator - Official India customs duty calculation portal.
Tips for China Importers
- Look up your HS code first. Your HTS/HS code determines your duty rate. Use hts.usitc.gov (US), trade.gov.uk/tariff (UK), or cbsa-asfc.gc.ca (Canada) — not your supplier's guess.
- Check for Section 301 exemptions. Some products have granted exclusions at ustr.gov. These can eliminate the additional 7.5–25% tariff entirely. Verify before every order.
- First Sale Valuation can lower your duty base. If buying through a trading company, CBP may allow you to declare the factory price (not the middleman price) as the dutiable value — ask your customs broker.
- Get a Binding Ruling for anything uncertain. CBP can issue a written classification ruling at no charge through its binding-ruling process. It can help when your product classification is unclear.
- Keep import records for 5 years. CBP can audit any entry up to 5 years post-import. Store your commercial invoices, packing lists, and entry summaries.