Understanding Section 301, 232, and 201 Tariffs

Overview

Beyond regular HTS duty rates, the US applies additional tariffs under three main trade law provisions. These are layered ON TOP of the normal duty rate.

Section 301: China Tariffs

What It Is

Section 301 of the Trade Act of 1974 allows the President to impose tariffs on countries engaged in unfair trade practices, particularly IP theft and forced technology transfer.

Current Rates

• List 1: 25% on $34 billion of Chinese goods
• List 2: 25% on $16 billion of Chinese goods
• List 3: 25% on $200 billion of Chinese goods
• List 4A: 7.5% on $120 billion of Chinese goods
• 2026 updates: Higher rates on EVs (100%), semiconductors (50%), batteries (25%)

How It Works

These tariffs are ADDITIONAL to the regular HTS duty rate. So if a product has a 5% HTS rate and is on List 1, the total duty is 30% (5% + 25%).

Exclusions

Some products have been granted exclusions. Check the USTR website for current exclusion lists.

Section 232: Steel and Aluminum

What It Is

Section 232 of the Trade Expansion Act allows tariffs on imports that threaten national security.

Current Rates

• Steel: 25% additional tariff
• Aluminum: 10% additional tariff
• Applies to most countries, with some exemptions and quota arrangements

Country Exemptions

Some countries have negotiated alternatives:

• Quota arrangements instead of tariffs
• Tariff-rate quotas with lower rates within limits

Section 201: Safeguard Tariffs

What It Is

Section 201 allows temporary tariffs to protect domestic industries from import surges. Used for solar panels and washing machines.

Current Solar Tariff

• Declining rate schedule on imported solar cells and modules
• Certain bifacial modules excluded

Calculating Your Total Duty

Total duty = HTS general rate + Section 301 rate (if applicable) + Section 232 rate (if applicable) + Section 201 rate (if applicable)

Use our calculator and then add any applicable special tariffs based on your product and country of origin.