CUSTOMS & TRADE DEFINITION
Section 301 China Tariffs
Authoritative Definition
Section 301 tariffs are additional ad valorem duties (7.5% or 25%) imposed by the U.S. Trade Representative (USTR) under Section 301 of the Trade Act of 1974 on specified products originating in China (Lists 1 through 4).
Why It Matters in International Trade
Assessed in addition to standard HTSUS MFN rates and entered under Chapter 99 subheadings (9903.88.01 - 9903.88.15).