Section 301 Tariffs: What U.S. Importers Need to Know in 2026

If you import goods into the United States, tariffs are more than just a line on a customs entry. They can affect your landed cost, product pricing, margins, and even where you choose to source your goods.

Section 301 tariffs make this more complicated because they can be added to the regular Most-Favored-Nation (MFN) duty rate and, in some cases, interact with other U.S. trade measures.

In 2026, this is especially important. A new Section 301 action introduced additional tariffs covering products from 60 economies, while the existing Section 301 tariffs on certain Chinese imports remain in place.

For importers, the question is no longer simply, “What is the tariff rate for this country?”

You also need to know which Section 301 action applies, how your product is classified, whether an exclusion is available, and whether other duties apply.

This guide explains what changed in 2026 and what U.S. importers should review before their next shipment.

What Is Section 301?

Section 301 is a U.S. trade law that allows the government to impose additional tariffs in response to certain trade practices by foreign countries.

For importers, the practical effect is straightforward: a product may be subject to its normal MFN duty rate plus an additional Section 301 tariff.

That additional duty can make a meaningful difference to the final cost of an imported product.

For example, if you import a product with a 5% regular duty rate and it is also subject to a 25% Section 301 tariff, the total tariff burden can be much higher than the standard HTSUS duty rate suggests.

This is why checking only the basic tariff rate is no longer enough.

What Changed With Section 301 in 2026?

One of the biggest changes in 2026 was a new Section 301 tariff action covering products from 60 economies.

The measure took effect at 12:01 a.m. Eastern Time on July 24, 2026. A limited exception applied to certain goods that were already loaded and in transit before the effective date, provided the required entries were filed by July 28.

The new action was related to how countries address imports associated with forced labor.

It introduced three basic tariff structures:

• An additional 10% tariff
• A tariff subject to a combined MFN and Section 301 cap
• An additional 12.5% tariff

China falls into the 12.5% category under this particular 2026 action.

There is an important distinction here, however.

The 2026 action does not replace the existing Section 301 tariffs on Chinese goods.

Certain products from China continue to be subject to the longstanding Section 301 tariffs created following the U.S. investigation into technology transfer, intellectual property, and innovation practices.

So, if you import from China, you need to determine which Section 301 measure applies to your product rather than assuming there is one universal China tariff.

Which Countries Are Covered by the New 2026 Tariffs?

The 2026 action covers 60 economies, with different tariff treatment depending on the country.

For 17 economies, the additional tariff is generally 10%. These include:

• Argentina
• Bangladesh
• Cambodia
• Canada
• Ecuador
• El Salvador
• Guatemala
• Honduras
• India
• Indonesia
• Jordan
• Malaysia
• Mexico
• Pakistan
• Sri Lanka
• Trinidad and Tobago
• United Kingdom

Five other economies have a different structure.

For the European Union and Taiwan, the combined MFN and Section 301 duties are capped at 10%.

For Japan, South Korea, and Switzerland, the combined MFN and Section 301 duties are capped at 12.5%.

This means you cannot always apply a simple “country + tariff” calculation.

The actual duty depends on the country, product classification, and the specific Section 301 rules that apply.

What About Section 301 Tariffs on Chinese Products?

Chinese imports require additional attention because the United States has had Section 301 tariffs on certain Chinese products for several years.

These tariffs continue to apply to covered products in 2026.

Following the four-year review of the China Section 301 action, additional tariff increases were introduced for certain product categories. Depending on the product and effective date, some tariffs have reached very high levels.

Affected categories have included products such as:

• Electric vehicles
• Batteries
• Solar products
• Semiconductors
• Steel and aluminum products
• Critical minerals
• Medical products
• Other strategic goods

The important point is that not every product imported from China has the same Section 301 rate.

Your HTSUS classification matters.

A product with a 25% Section 301 rate cannot be treated the same way as a product that is not covered by the additional tariff.

If you regularly import from China, it is worth reviewing the HTSUS classifications used for your main products rather than relying on an old tariff worksheet.

How Do I Know Which Section 301 Rate Applies?

The first step is to identify the correct 10-digit HTSUS code for the product.

This is important because Section 301 tariffs are generally tied to specific tariff classifications rather than broad product descriptions.

For example, saying that you import “electronic equipment” is not enough to determine the applicable tariff.

You need to know exactly how the product is classified under the HTSUS.

From there, check:

• Country of origin
• HTSUS classification
• Applicable Section 301 list
• Additional tariff rate
• Effective date
• Available exclusions
• Other applicable trade remedies

This is where small classification mistakes can become expensive.

If you import hundreds of shipments of the same product, even a relatively small duty difference can add up quickly.

Can a Product Be Excluded From Section 301?

Yes. Some products may qualify for a Section 301 exclusion if they meet the requirements of a specific exclusion notice.

But an exclusion is not something you should assume applies simply because a similar product received one in the past.

The exact:

• HTSUS classification
• Product description
• Exclusion language
• Effective date

all matter.

Certain exclusions have been extended into 2026, but importers should verify that the exclusion actually covers the product being imported.

In simple terms, “similar product” does not necessarily mean “eligible product.”

If you are claiming an exclusion, make sure the product matches the requirements before using the lower duty treatment on your customs entry.

Section 301 vs. Section 232: Can Tariffs Stack?

This is one of the areas that can cause confusion.

Section 301 is not the only U.S. trade remedy that may affect an imported product.

Section 232 tariffs can also apply to certain products, including covered steel, aluminum, copper, vehicles, semiconductors, and other products.

The interaction between Section 301 and Section 232 depends on the specific product and applicable rules.

The 2026 Section 301 action includes certain exclusions for products already subject to Section 232 tariffs.

So before calculating your total duty, you need to determine whether the product is covered by Section 232 and how that treatment interacts with the Section 301 measure.

What About AD/CVD Duties?

Antidumping and countervailing duties, commonly called AD/CVD, can create another layer of import costs.

These duties are separate from ordinary MFN duties and Section 301 tariffs.

Depending on the product and country of origin, an imported product could potentially be subject to:

• Regular MFN duty
• Section 301 tariff
• Section 232 tariff
• AD/CVD
• Other applicable customs fees or trade measures

That is why looking at one tariff rate is not enough when calculating your landed cost.

For businesses importing large volumes, these additional duties can have a significant effect on margins.

What Should U.S. Importers Do in 2026?

The good news is that you do not need to completely redesign your supply chain every time a tariff changes.

But you should have a clear process for reviewing your products.

1. Review Your Suppliers

Start by looking at where your products are actually coming from.

The 2026 Section 301 action covers 60 economies, so tariff exposure is no longer limited to a China-focused sourcing strategy.

Create a list of your major suppliers and identify which countries of origin may be affected.

Remember that the shipping route does not automatically determine country of origin.

Shipping Chinese goods through another country does not, by itself, change the origin of the goods.

2. Check Your HTSUS Classifications

Review the HTSUS codes used for your main products.

If a product is incorrectly classified, you may end up paying too much duty—or, just as importantly, claiming a tariff treatment that does not actually apply.

For importers with recurring shipments, classification should be reviewed periodically rather than treated as a one-time task.

3. Check for Tariff Exclusions

If your products are subject to Section 301, check whether a current exclusion applies.

Do not rely on an old supplier spreadsheet or a previous customs entry.

Tariff exclusions can have specific product descriptions and expiration dates.

A classification that qualified for an exclusion last year may not necessarily qualify today.

4. Review Shipments That Were Already in Transit

The 2026 Section 301 action included a limited exception for certain goods already loaded and in transit before July 24.

That exception ended on July 28, 2026.

If you had shipments moving during that period, keep the relevant shipping and entry records showing when the goods were loaded and how they were entered.

Good documentation can make a major difference if customs treatment needs to be reviewed later.

5. Recalculate Your Landed Cost

Tariffs should not be treated as a separate customs expense that you check after placing an order.

They are part of your total landed cost.

Depending on your business, you may need to update:

• Product costs
• Freight costs
• Duty estimates
• Customer pricing
• Profit margins
• Inventory valuations
• Budget forecasts
• Supplier negotiations

For high-volume importers, even a small tariff change can affect the profitability of an entire product line.

Can You Reduce Section 301 Tariff Costs?

There is no legitimate shortcut that allows an importer to avoid Section 301 simply by changing the shipping route.

For example, shipping goods from China through another country does not automatically change their country of origin.

However, businesses can review their supply chains and determine whether there are legitimate ways to reduce tariff exposure.

Depending on the product, this may include:

• Reviewing supplier locations
• Evaluating alternative sourcing countries
• Checking whether a tariff exclusion applies
• Reviewing product classification
• Understanding applicable trade agreements
• Evaluating manufacturing or substantial transformation rules

Any change in sourcing or production needs to be evaluated carefully.

The goal should be to build a compliant and economically efficient supply chain—not simply to move goods through another country.

Why Section 301 Matters to Your Business

For many importers, the biggest problem with tariffs is not the tariff itself.

It is the uncertainty.

If you do not know which tariff applies before ordering goods, it becomes difficult to calculate your true landed cost. That can lead to unexpected customs bills, lower margins, or pricing problems after the goods arrive.

A better approach is to determine the tariff exposure before the shipment leaves the supplier.

If you know the product classification, country of origin, applicable Section 301 rate, possible exclusions, and other trade remedies, you can build a much more accurate import cost.

This is especially important for businesses that import the same products repeatedly.

The Bottom Line

Section 301 tariffs are now an important part of U.S. import planning.

In 2026, the new Section 301 action covering 60 economies adds another layer to an already complicated tariff environment. At the same time, the existing Section 301 tariffs on certain Chinese products remain in effect.

For importers, the key is not to rely on a single tariff percentage.

Instead, look at the complete picture:

• Where were the goods made?
• What is the correct HTSUS classification?
• Which Section 301 action applies?
• What tariff rate applies?
• Is there a current exclusion?
• Do Section 232 or AD/CVD duties also apply?
• When did the applicable tariff take effect?

Once these questions are answered, calculating your landed cost becomes much more straightforward.

For businesses importing regularly, reviewing tariff classifications and exclusions before shipping can help prevent unexpected duty bills and make pricing decisions much easier.