Trade Remedies & Import Compliance
Section 301 Tariffs
Also known as: 301 Tariffs, Section 301
Section 301 refers to a provision of United States trade law that authorizes the government to investigate and respond to foreign trade practices deemed unfair, unreasonable, or discriminatory, most prominently through the imposition of additional ad valorem tariffs on designated imports. The best-known application produced sweeping additional duties on a large share of goods from China, layered on top of ordinary tariffs and any antidumping or countervailing duties. Section 301 measures are administered through lists of covered tariff numbers, sometimes accompanied by exclusion processes, and they materially change landed-cost calculations for affected importers.
Section 301 is the layer that catches people who checked their tariff rate and stopped. It sits in Chapter 99, applies on top of the ordinary rate, and covers goods whose Column 1 rate is free. The exclusion annexes are where relief lives, and they change — checking them once is not checking them.
Where it matters for compliance
- Reported under Chapter 99 headings alongside the regular tariff line.
- Exclusions are product-specific and time-limited. Verify eligibility per entry, not per product, per year.
- The informational-materials carve-out is a limit on IEEPA — 50 U.S.C. § 1702(b). Section 301 rests on the Trade Act of 1974 and has no equivalent, so books, film and media are dutiable here.
Related terms
Reviewed by a licensed customs broker. Definitions are general information, not legal or customs advice for a particular shipment. Duty rates, tariff programs and agency requirements change frequently.