China Section 301 List 2 (Action) (25% additional duty)

This is a U.S. trade measure under Section 301, a law that allows the United States to respond to certain unfair trade practices by imposing additional duties on imports. “List 2” identifies a particular group of products covered by the measure, while “Action” indicates that the measure applies to qualifying imports rather than merely describing a proposal. The stated additional duty is separate from the product’s ordinary customs duty.

The measure typically affects goods that are products of China and that fall within the listed tariff classifications. An importer must determine the product’s correct Harmonized Tariff Schedule of the United States (HTSUS) classification and country of origin, then check whether the applicable Section 301 tariff subheading and any exclusions or special instructions apply. It matters because the additional duty can increase landed cost, require accurate entry reporting, and create compliance exposure if the classification, origin, or measure status is wrong.

What to check

• Confirm the product’s HTSUS classification using its material, function, construction, and other relevant characteristics; do not rely only on a supplier’s code.
• Determine the product’s country of origin under U.S. origin rules, and do not assume that shipping from a third country changes Chinese origin.
• Check the current Section 301 implementing provisions, product list, exclusions, and U.S. Customs and Border Protection (CBP) guidance for the entry date.
• Verify that the Section 301 tariff provision is reported in addition to the ordinary HTSUS duty and any other applicable trade remedies or fees.
• Keep product specifications, origin records, classification analysis, and supplier documentation; seek a customs broker or binding ruling when classification or origin is uncertain.