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Last reviewed: September 2026 · Copy link
Section 301 China tariffs: the lists, the rates, and what stacks on top
The four lists at a glance
- List 1 (July 2018): $34B of industrial lines — includes 8517.62 routers, 8504.40 converters.
- List 2 (August 2018): $16B, more industrial and chemical lines.
- List 3 (September 2018, raised May 2019): $200B — much of the housewares: ceramic tableware, small appliances, plastic storage, vacuums.
- List 4A (September 2019, halved February 2020): consumer electronics and goods — toys, headphones, smart watches, power banks, candles, jewelry.
The 2025–26 layer on top
Since early 2025, additional IEEPA-based actions (the “fentanyl” tariffs and country “reciprocal” rates, adjusted through a series of truces and court challenges) sit on top of MFN and Section 301 for China — widely reported around 30% during the truce periods as of September 2026. Unlike the 301 lists, this layer has changed several times a year.
The calculator treats these as an editable field: pre-filled with the typical current figure and clearly dated, so you can zero it out or update it the day an announcement lands without waiting for us.
What this means for a typical Amazon seller
A plush toy (9503.00) pays 0% MFN but sits on List 4A: the stack is 7.5% + ~30% extra. Ceramic mugs (6912.00) also 0% MFN but List 3: 25% + ~30% extra. A cotton t-shirt (6109.10, 16.5% MFN) was mostly spared from the active 301 lists but still pays the extra layer from China.
That spread — from zero to 70%+ of customs value depending on category — is exactly why per-category landed-cost math beats any rule of thumb.
Questions people ask
How do I know which 301 list my product is on?
Find your exact 10-digit HTS line first, then check it against the list annexes (search the Federal Register notices or your broker’s tariff tool). The category pages on this site name the typical list per product; the line on your commercial invoice is what counts.
Are Section 301 exclusions still available?
The original exclusion process closed in 2020; narrow exclusions were reinstated and extended in waves since (machinery, solar, medical). Treat exclusions as a bonus you verify, not a plan you rely on — see our exclusions guide.
Do Section 301 duties apply to goods just transiting China?
Country of origin, not country of shipment, decides. Substantial-transformation rules apply: a product merely repackaged in Vietnam is still Chinese origin. Origin shifts that involve real manufacturing change are a legitimate strategy — paper shuffles are fraud.
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