Section 301 Tariffs in 2026: What's in Effect and How to Check

2026-11-12

"Section 301" used to mean "the China tariffs." In 2026 it means more than that. The China duties from 2018 are still there, they were raised for some products in 2024, and on July 24, 2026 USTR started a new set of Section 301 duties covering 60 economies. This post maps what's in force as of Nov 12, 2026, with the HTS headings you'll see on an entry and the notices behind them.

Every Chapter 99 line in DutyCite's calculator links back to the heading and notice it came from. I'll use those same sources here.

Disclaimer: General information, not customs brokerage, legal advice or a binding classification. For a classification you can rely on, use a CBP binding ruling or a licensed customs broker.

What Section 301 is, briefly

Section 301 of the Trade Act of 1974 lets the U.S. Trade Representative act against foreign practices it finds "actionable," including by imposing duties. USTR publishes each action in the Federal Register, and the duties are added to the HTS as Chapter 99 headings tied to lists of products and countries.

Why 2026 looks different

1. Feb 20: The Supreme Court held that IEEPA doesn't authorize tariffs (opinion). CBP stopped collecting IEEPA duties on goods entered on or after Feb 24 (CSMS #67834313). Its notice said this "does not affect" Section 232 or Section 301 duties.
2. Feb 24 – Jul 24: A temporary 10% surcharge under Section 122 ran for its 150-day limit (Proclamation 11012).
3. Jul 24: USTR's forced-labor Section 301 duties took effect (Federal Register).

A note on wording: news coverage often says the July 301 duties "replaced" the Section 122 surcharge. The timing lines up exactly. However, the USTR notice itself doesn't mention Section 122 or IEEPA, so I describe them as separate actions that took effect the same day.

Part 1: China's Section 301 duties (2018 action, as modified)

These apply to products of China listed in U.S. notes 20 and 31 of HTS Chapter 99. The live heading text on Nov 12, 2026 reads (USITC HTS):

The 9903.91 headings come from USTR's four-year review, which increased duties on "certain products of China in strategic sectors" in stages in 2024, 2025 and 2026 (Federal Register, Sep 18, 2024).

What's happened since:

• A second four-year review began on May 6, 2026 (Federal Register).
• The actions continue. USTR received requests to keep them, so they "have not terminated and will remain in effect, subject to possible further modifications" (Federal Register, Oct 7, 2026).
• 178 exclusions were extended through 11:59 p.m. ET Jan 9, 2027 (Federal Register, Nov 10, 2026). The HTS compiler's note says only the exclusions in note 20(vvv) and (www) are still in effect. Older exclusions you may find in rulings or blog posts have expired.

Part 2: The forced-labor Section 301 action (60 economies)

USTR opened 60 investigations on Mar 12, 2026 into economies' failure to "impose and effectively enforce" a ban on importing goods made with forced labor. It found all 60 actionable and imposed duties on "all products of the investigated economy, with certain exemptions" (Federal Register).

Rates. Per the notice, economies that ban forced-labor imports, have committed to a ban in an Agreement on Reciprocal Trade, or have a partial ban get 10%. Every other economy gets 12.5%. "Specific economies" are capped "net of" the MFN duty instead (4). Some examples from the live HTS (5):

Timing. The duties apply to goods entered on or after 12:01 a.m. ET July 24, 2026. Goods already loaded and in transit before then were exempt if entered before 12:01 a.m. ET July 28 (4).

Exemptions. Headings 9903.05.85–9903.05.92 cover product lists, civil aircraft, certain pharmaceuticals, donations, informational materials and goods subject to Section 232 (9903.05.90). Further headings through 9903.06.21 cover economy-specific deals (5). CBP's filing guidance is CSMS #69326983.

Stacking. For China, the forced-labor duty is in addition to the 2018 list duties. U.S. note 52(a) says these products remain subject to "any additional duty provided for in this subchapter." I work through the math in the China walkthrough and what a stacked tariff includes.

Part 3: Other Section 301 actions

There's also a country-wide Section 301 duty on Brazil. A presidential memorandum published Jul 20, 2026 directed "a tariff of 25 percent on all goods of Brazil, with exemptions" (Federal Register). It appears in the HTS as 9903.05.01 at +25% (5). Brazil is also one of the 60 forced-labor economies. Read both notes for any Brazilian product.

Two other Section 301 matters are open but add no duty today:

• USTR's action on China's maritime, logistics and shipbuilding sectors is suspended through 11:59 p.m. ET Jan 9, 2027 (Federal Register, Nov 10, 2026).
• USTR extended its Section 301 investigation of Vietnam's intellectual-property practices by three months (Federal Register, Nov 10, 2026).

How I check whether a Section 301 duty applies

1. Get the 10-digit code (HTS lookup guide).
2. Confirm the country of origin. Section 301 is origin-based, so the shipping port doesn't matter.
3. Search Chapter 99 for that 8-digit code in the relevant U.S. notes (20 and 31 for China, 52 for the forced-labor action).
4. Check the exemption headings, especially whether a Section 232 heading applies. If it does, the forced-labor duty doesn't. See how Section 232 tariffs stack.
5. Check for an active exclusion.
6. Note the entry date. That's the date that controls.

DutyCite's calculator returns the Section 301 lines alongside the base rate and Section 232, each with an as-of date and source, and /hts helps with step 1. The API docs cover the developer side (pricing). Still do steps 4–6 yourself for anything you're about to import.

What to watch

The second China four-year review is ongoing. The China exclusions run out on Jan 9, 2027 unless extended again, and so does the suspension of the maritime action. Economy-specific deals can also change the forced-labor rates. Check the live HTS and USTR's notices on the day you import.

All rates checked Nov 12, 2026 against 2026 HTS Revision 23.

References

1. Supreme Court, Learning Resources, Inc. v. Trump, No. 24-1287 (Feb 20, 2026). https://www.supremecourt.gov/opinions/25pdf/24-1287_4gcj.pdf
2. CBP, CSMS #67834313, "Ending Collection of International Emergency Economic Powers Act Duties." https://content.govdelivery.com/accounts/USDHSCBP/bulletins/40b11c9
3. Federal Register, Proclamation 11012, 91 FR 9339 (Feb 25, 2026). https://www.federalregister.gov/documents/2026/02/25/2026-03824/imposing-a-temporary-import-surcharge-to-address-fundamental-international-payments-problems
4. Federal Register, USTR, "Notice of Actions in Section 301 Investigations ... Forced Labor," 91 FR 47318 (Jul 28, 2026). https://www.federalregister.gov/documents/2026/07/28/2026-15181/notice-of-actions-in-section-301-investigations-of-acts-policies-and-practices-of-various-economies
5. USITC, Harmonized Tariff Schedule, Chapter 99 (2026 Revision 23). https://hts.usitc.gov/
6. Federal Register, USTR, "Notice of Modification: China's Acts, Policies and Practices ...," 89 FR 76581 (Sep 18, 2024). https://www.federalregister.gov/documents/2024/09/18/2024-21217/notice-of-modification-chinas-acts-policies-and-practices-related-to-technology-transfer
7. Federal Register, USTR, "Initiation of Second Four-Year Review Process," 91 FR 24636 (May 6, 2026). https://www.federalregister.gov/documents/2026/05/06/2026-08806/initiation-of-second-four-year-review-process-chinas-acts-policies-and-practices-related-to
8. Federal Register, USTR, "Continuation of Actions," 91 FR 64212 (Oct 7, 2026). https://www.federalregister.gov/documents/2026/10/07/2026-20510/continuation-of-actions-chinas-acts-policies-and-practices-related-to-technology-transfer
9. Federal Register, USTR, "Notice of Product Exclusion Extensions," 91 FR 72610 (Nov 10, 2026). https://www.federalregister.gov/documents/2026/11/10/2026-22925/notice-of-product-exclusion-extensions-chinas-acts-policies-and-practices-related-to-technology
10. CBP, CSMS #69326983, "GUIDANCE: Section 301 Forced Labor Import Duties" (Jul 23, 2026). https://content.govdelivery.com/accounts/USDHSCBP/bulletins/421d887
11. Federal Register, "Action by the United States in the Investigation Under Section 301 ... of Brazil's Acts, Policies, and Practices ...," 91 FR 45619 (Jul 20, 2026). https://www.federalregister.gov/documents/2026/07/20/2026-14654/action-by-the-united-states-in-the-investigation-under-section-301-of-the-trade-act-of-1974-of
12. Federal Register, USTR, "Notice of Modification of Section 301 Action: China's Targeting of the Maritime, Logistics, and Shipbuilding Sectors for Dominance," 91 FR 72608 (Nov 10, 2026). https://www.federalregister.gov/documents/2026/11/10/2026-22867/notice-of-modification-of-section-301-action-chinas-targeting-of-the-maritime-logistics-and
13. Federal Register, USTR, "Notice of Determination To Extend Section 301 Investigation of Vietnam's Acts, Policies, and Practices Related to Intellectual Property Protection and Enforcement," 91 FR 72609 (Nov 10, 2026). https://www.federalregister.gov/documents/2026/11/10/2026-22868/notice-of-determination-to-extend-section-301-investigation-of-vietnams-acts-policies-and-practices
14. USTR, Section 301 forced labor investigations page. https://ustr.gov/trade-topics/enforcement/section-301-investigations/section-301-failure-impose-and-effectively-enforce-prohibition-importation-goods-produced-forced