Section 301 China Tariffs: Updated Rate Structure for 2026
Effective Jan 1, 2026
The Office of the US Trade Representative has confirmed updated Section 301 tariff rates on Chinese imports effective for 2026, including new rates on semiconductors, EVs, batteries, and critical minerals.
Overview
The Section 301 tariffs on Chinese imports have been restructured for 2026, with significant rate increases in strategic sectors including electric vehicles, semiconductors, lithium-ion batteries, and critical minerals.
Key Changes
Electric Vehicles (Chapter 87)
- Tariff rate on Chinese EVs increased to 100% ad valorem
- Applies to HTS codes under 8703 for passenger vehicles
Semiconductors (Chapter 85)
- Rate increased to 50% on semiconductor chips and related components
- Covers HTS codes 8541 and 8542
Lithium-Ion Batteries (Chapter 85)
- Rate increased to 25% on lithium-ion EV batteries
- Non-EV lithium-ion batteries at 25%
- Covers HTS code 8507.60
Steel and Aluminum (Chapters 72-76)
- Section 301 tariffs remain at 25% for steel and 10% for aluminum
- On top of existing Section 232 tariffs
Solar Cells (Chapter 85)
- Rate increased to 50% on solar cells and modules
- Covers HTS codes 8541.40
Impact
These changes affect billions of dollars in bilateral trade. Importers should review their supply chains and consider:
- Tariff engineering opportunities
- Alternative sourcing from FTA partner countries
- Duty drawback programs for re-exported goods
Effective Date
Most rate increases phased in starting January 1, 2026, with some categories having extended implementation timelines through 2027.