Section 301 Tariffs
Section 301 tariffs are additional duties imposed under the Trade Act of 1974, which gives the U.S. Trade Representative (USTR) authority to respond to unfair foreign trade practices.
Current Section 301 Tariffs
The most significant Section 301 tariffs target imports from China, imposed in multiple tranches starting in 2018. These tariffs range from 7.5% to 25% on top of regular duty rates and affect thousands of product categories.
How They Work
Section 301 tariffs are additive — they stack on top of the general duty rate. For example, a product with a 3.4% general rate and a 25% Section 301 tariff has a combined rate of 28.4%.
Impact
Section 301 tariffs currently affect over $300 billion in annual imports from China, covering electronics, machinery, consumer goods, and industrial materials.