China Tariffs Explained: Section 301, Section 232 & the 2026 Updates
US tariffs on Chinese imports are the most complex part of the American tariff system. Multiple layers of duties — Section 301, Section 232, anti-dumping duties, and now the 2026 import surcharge — can stack on top of each other, making the effective rate far higher than what you see in the standard HTS schedule.
This guide breaks it all down.
The Layers of China Tariffs
When you import a product from China, you potentially pay multiple tariffs stacked together:
- MFN Duty Rate — The standard "Column 1" rate that applies to all WTO members
- Section 301 Tariff — Additional 7.5% to 25% depending on the product list
- Section 232 Tariff — 25% on steel, 10% on aluminum (if applicable)
- Anti-Dumping/Countervailing Duties — Product-specific rates for unfairly priced goods
- 2026 Import Surcharge — The new across-the-board surcharge (added Feb 25)
Section 301 Tariffs — The Big Four Lists
Section 301 tariffs were imposed starting in 2018 in response to China's intellectual property practices. Products are organized into four "lists" with different rates:
| List | Effective Date | Current Rate | Products |
|---|---|---|---|
| List 1 | July 2018 | 25% | Industrial machinery, aerospace, tech ($34B) |
| List 2 | August 2018 | 25% | Semiconductors, chemicals, plastics ($16B) |
| List 3 | September 2018 | 25% | Furniture, appliances, auto parts ($200B) |
| List 4A | September 2019 | 15% | Electronics, footwear, textiles ($112B) |
| List 4B | March 2020 | 15% ↑ | Consumer goods, phones, laptops ($160B) |
Section 232 — Steel & Aluminum
Section 232 tariffs apply based on the material, not the country — but they hit China especially hard because China is the world's largest steel producer.
- Steel: 25% on most steel products (HTS Chapter 72-73)
- Aluminum: 10% on most aluminum products (HTS Chapter 76)
These tariffs stack on top of Section 301 duties and any anti-dumping orders. Some countries have negotiated quota-based alternatives (like the EU's tariff-rate quota), but China has no such arrangement.
What Changed in 2026
List 4B Rate Increase (January 15)
The most impactful change for consumer-facing businesses. The rate on List 4B goods doubled from 7.5% to 15%. This affects:
- Consumer electronics accessories (cases, chargers, cables)
- Clothing and footwear
- Toys and games
- Small appliances
- Sporting goods
Import Surcharge (February 25)
The new import surcharge applies to Chinese goods on top of everything else. Combined with existing Section 301 and 232 tariffs, some Chinese products now face effective rates above 50%.
How to Look Up Your Product's China Tariff
- Find your product's HTS code on Tariff Check
- Note the Column 1 General duty rate
- Check if your product is on a Section 301 list (USTR maintains the official lists)
- Check if Section 232 applies (steel/aluminum products)
- Search Commerce AD/CVD orders for your specific product
- Add the 2026 surcharge