The Section 301 tariff rate on Chinese goods depends on which list the product is on. Under the 2018 China case, Lists 1, 2 and 3 carry 25% and List 4A carries 7.5%, on top of the normal duty. Selected strategic products carry higher rates set in 2024, up to 100% for electric vehicles. A separate 2026 Section 301 forced-labor action adds 12.5% to most products of China. As of October 16, 2026, those rates are in force.
Key Takeaways
- Lists 1 to 3 carry 25%; List 4A carries 7.5%.
- Strategic products carry higher 2024 rates, up to 100% for EVs.
- The 2026 forced-labor action adds 12.5% for China, with exemptions.
- Rates are as of October 16, 2026; confirm before shipping.
Section 301 Rates by Chapter 99 Heading
Each layer is reported with its own Chapter 99 heading. The table shows the main headings as listed in the current HTS.
| Heading | Action | Additional rate | Scope |
|---|---|---|---|
| 9903.88.01 | 2018 case, List 1 | 25% | Listed products of China |
| 9903.88.02 | 2018 case, List 2 | 25% | Listed products of China |
| 9903.88.03 | 2018 case, List 3 | 25% | Listed products of China |
| 9903.88.15 | 2018 case, List 4A | 7.5% | Listed products of China |
| 9903.88.69 / 9903.88.70 | Product exclusions | No Section 301 duty | Exactly described products, through November 9, 2026 |
| 9903.05.31 | 2026 forced-labor action | 12.5% | Products of China, except exempted goods |
The rate is always “the duty provided in the applicable subheading” plus the additional percentage, so it is added to the general rate, not substituted for it.
Higher Rates for Strategic Products
USTR’s September 2024 modification raised the 2018 case rates for products in strategic sectors, phased in from 2024 to 2026. Examples from the notice:
- Electric vehicles: 100% (2024)
- Lithium-ion EV batteries: 25% (2024); lithium-ion non-EV batteries: 25% (2026)
- Semiconductors: 50% (2025)
- Solar cells, whether or not assembled into modules: 50% (2024)
- Certain steel and aluminum products: 25% (2024)
- Natural graphite and permanent magnets: 25% (2026)
These apply only to the specific HTS codes listed in the notice. EV chargers were not on this list, but batteries and semiconductors sold as separate products may be. A separate Section 301 semiconductor case set a 0% rate from December 2025 that rises in June 2027.
How to Find Your Product’s Rate
- Confirm the 10-digit HTS code. The list follows the code.
- Look up the Chapter 99 lines that apply to that code, or find a CBP ruling that names one.
- Check the forced-labor exemptions. USTR’s July 2026 notice exempts some goods, including those subject to Section 232.
- Check for an exclusion and its end date.
- Add the general rate. The total is the sum of the layers.
For EV chargers, CBP rulings have tied AC chargers in 8537.10.91, DC chargers in 8504.40.95 and charging cables in 8544.42.90 to List 3. For an AC charger that gives 2.7% + 25% + 12.5% = 40.2% of customs value before fees, unless an exemption or exclusion applies. Our US import overview explains the entry steps, and OEM unit cost drivers shows what that means for price. For classification detail, see whether a charger is AC or DC, which affects the code.
EVDANCE provides product descriptions and datasheets for chargers such as the EV-ACT5006T 48A wall charger so your broker can confirm the list. All rates are as of October 16, 2026; confirm with the official notices and a licensed customs broker before you ship.
Frequently Asked Questions
What is the Section 301 rate for List 3?
25% on top of the general rate, under heading 9903.88.03.
Is the 12.5% forced-labor tariff added to List 3?
Yes, unless the product is exempt, for example because it is subject to Section 232.
Are EV chargers subject to the 100% EV rate?
No. That rate applies to electric vehicles, not charging equipment.
Related Reading
- Importing EV Chargers Into the US: Customs, HTS and Section 301
- What Drives the Unit Cost of an OEM EV Charger
- Are EV Chargers AC or DC?
- OEM and Private-Label EV Chargers: A Complete Guide for Brands
