Section 301 audit · 10,032 Chapter 99 surcharge rows mapped

Stop guessing at your China tariff

We’ve mapped all 10,032 official Section 301 surcharge rows (7.5% – 25%) directly from HTS Chapter 99.

Pick any 8- or 10-digit HTS code, set origin to China, and see the actual surcharge applied — every line cross-referenced against the latest USITC Chapter 99 footnotes.

USITC HTS 2026 r6·Refreshed 1 day ago

What this calculator reflects. Section 301 surcharge data is sourced from the latest published USITC tariff schedule. USTR can amend Section 301 lists ad-hoc via Federal Register notices that take effect before the next published revision. For binding rates on a live shipment, verify against the official USTR Section 301 page or your customs broker.

10,032

Chapter 99 rows mapped

7.5%–25%

Surcharge range

29,583

HTS lines indexed

Weekly

Rate refresh cadence

Why this matters

Most calculators miss the China factor — because it’s buried in legal footnotes

Where the surcharge hides

Section 301 isn't a column in the HTS — it's a footnote that points at a Chapter 99 line. Tools that read only Column 1 (general MFN) silently drop a 25% surcharge.

What we mapped

Every HTS line that carries a Chapter 99 cross-reference for Section 301 is resolved to its specific Chapter 99 entry — so the surcharge is never silently dropped. The full schedule is rebuilt against the latest published USITC revision.

What you see

Set origin = China, and the calculator adds a separate 'Section 301' line to the breakdown — verifiable, with the source Chapter 99 line surfaced so you can cross-check against the official tariff.

Verified examples

Common consumer-good audits, against the latest war-tax updates

HTS codeDescriptionSection 301Audit
8517130000SmartphonesList 4A excluded — 0%Audit
9403200090Metal furnitureList 3 — 25%Audit
8504401000Power supplies (≤ 50W)List 3 — 25%Audit
8528720060LCD/LED televisions ≥ 35 inList 4A — 7.5%Audit
9405110010LED lamp fixturesList 3 — 25%Audit
6109100012Cotton T-shirts (men/boys)List 4A — 7.5%Audit

Each row links straight to the calculator with origin pre-filled to China, so you see the live duty + Section 301 + MPF + HMF stack.

Full transparency

The logistics specialist’s checklist — automated

MPF (Merchandise Processing Fee)

0.3464% of CIF with $32.71 MIN / $634.62 MAX (FY2026). Informal-entry flat $2.62 below $2,500. Auto-waived under USMCA + 12 other FTAs.

HMF — sea cargo only

0.125% Harbor Maintenance Fee added when transport mode is sea. Air, road, and courier shipments aren't subject — and we don't show the line if it doesn't apply.

PGA / regulatory alerts

Amber-flagged warnings when an HS chapter typically triggers FDA, FCC, EPA, USDA, DOT, CPSC, ATF, or TTB filings. Heuristic — verify with CBP — but you'll never get blindsided at entry.

Section 301 — frequently asked

Common questions

What is Section 301?

Section 301 of the Trade Act of 1974 is the legal authority under which the US Trade Representative imposes additional duties on imports from countries determined to engage in unfair trade practices. Since 2018, Section 301 surcharges of 7.5% to 25% have been applied to thousands of Chinese-origin goods across HTS Chapter 99 (specifically 9903.88.xx).

How do I find the Section 301 rate for an HTS code?

The HTS doesn't publish Section 301 in the main duty column — the regular HTS line carries a cross-reference to a Chapter 99 line where the additional surcharge rate is set (typically 9903.88.xx for the China lists). Our calculator resolves the cross-reference automatically when you set origin = China and shows the surcharge as its own line in the breakdown.

Are smartphones (HTS 8517.13) subject to Section 301?

Smartphones were on Section 301 List 4A (effective Sept 2019, reduced from 15% to 7.5% in Feb 2020) but were granted exclusions for most consumer-electronics lines. The current effective rate for 8517.13 imports from China is typically 0% Section 301 — but the calculator confirms the live status against the latest USITC data so you don't rely on stale tables.

What's the difference between MFN duty and Section 301 surcharge?

MFN (Most-Favoured-Nation) duty is the standard rate the US applies to all WTO members. Section 301 is an additional surcharge on top of MFN, applied only to specified goods of Chinese origin via HTS Chapter 99 cross-references. A line might have a 0% MFN duty but still owe a 25% Section 301 surcharge — that's why both lines must be calculated separately.

Does the Merchandise Processing Fee (MPF) still apply on Section 301 goods?

Yes. MPF is charged on every formal entry regardless of duty status (0.3464% of CIF, $32.71 minimum to $634.62 maximum, FY2026). It's only waived for goods qualifying under USMCA or other US FTAs — Section 301 surcharges do not exempt MPF.

How fresh is your Section 301 data?

Our Section 301 surcharge map is rebuilt every week against the latest published USITC tariff schedule and the active Chapter 99 cross-references. The current schedule version + last refresh time are shown next to the calculator. USTR can amend lists ad-hoc via Federal Register notices that take effect before the next published revision — for binding rates on a live shipment, verify against USTR or your customs broker.

Run a real audit in 30 seconds

Pick the HTS code, lock origin to China, hit calculate. The breakdown shows duty, Section 301, MPF, HMF, and PGA flags — every line cross-referenced to the source.

Run a compliant US-China audit