China Section 301 Modifications to the Actions Resulting from the 2024 Four-Year Review (50% additional duty)

A Section 301 measure is a U.S. trade action addressing certain foreign government practices. This China measure modifies the actions resulting from a four-year review, meaning it changes how additional duties apply to specified products connected with China. The product description and tariff classification listed in the official measure control—not just the product’s marketing name.

An importer may owe a Section 301 additional duty when covered merchandise has China as its country of origin and is entered under a listed HTSUS subheading. This duty is generally separate from the ordinary customs duty, and it can affect landed cost, pricing, entry filing, and recordkeeping. The importer of record is responsible for making a reasonable classification and origin determination and should obtain customs-broker or trade counsel advice when the facts are unclear.

What to check

• Confirm the product’s correct HTSUS classification using its materials, construction, function, and other relevant facts; do not rely only on a supplier’s code.
• Verify the product’s country of origin under U.S. origin rules; shipping from another country does not necessarily change Chinese origin.
• Compare the current official Section 301 product list and related instructions with the complete HTSUS subheading, including any product descriptions or exclusions.
• Check the applicable entry or importation rules, filing instructions, and any available exclusion, because eligibility may depend on precise product facts and required documentation.
• Keep commercial invoices, bills of materials, origin records, classification support, and broker communications so the duty treatment can be reviewed or substantiated.