Section 301 Tariffs

Section 301 of the Trade Act of 1974 authorizes tariffs against countries engaged in unfair trade practices, and it is the primary China-specific tariff regime — rates run from 7.5% to 100% depending on the product list. In 2026 Section 301 also underpins the base reciprocal layer: a forced-labor Section 301 tariff of 10% standard (12.5% for a 46-economy tier) took effect July 24, 2026, replacing the expired 10% Section 122 reciprocal tariff. For example, Chinese-origin consumer electronics under a List 3 code commonly add 25% Section 301 duty on top of their MFN rate. It matters because Section 301 is origin-driven (it keys off China as the country of origin), it stacks with Section 232 and the base layer, and it is the main reason importers diversified sourcing to Vietnam, Mexico, and India.