Section 301 Tariff Exclusion

A Section 301 tariff exclusion is an exemption granted by the Office of the U.S. Trade Representative (USTR) that removes Section 301 tariff obligations on specific products imported from China. These exclusions provide relief from the additional duties (typically 7.5% to 25%) imposed under the Section 301 investigation into China's trade practices.

Current Status (March 2026)

Exclusions on 178 product categories have been extended through November 10, 2026. These exclusions cover a range of goods across multiple HTS chapters and were most recently renewed via Federal Register notice.

How Exclusions Work

When USTR grants a Section 301 exclusion:

1. Specific HTS subheadings are designated for excluded products
2. Importers must use the exclusion HTS code (not the standard code) on entry summaries to claim the exemption
3. Exclusions apply retroactively to the effective date specified in the Federal Register notice
4. Importers who paid Section 301 duties on excluded products can file for refunds of duties paid during the exclusion period

The Original Petition Process

Section 301 exclusions were originally granted through a petition process administered by USTR. Petitioners had to demonstrate:

• The product is not available from sources outside of China
• The exclusion would not cause severe economic harm to domestic producers
• The product is not strategically important to China's Made in China 2025 or other industrial policies

The petition process generated over 50,000 submissions across multiple rounds, with USTR granting exclusions for thousands of product lines before allowing many to expire.

How to Claim an Exclusion

To claim a Section 301 exclusion:

1. Verify eligibility — Check the USTR Federal Register notices for the list of excluded HTS subheadings
2. Use the correct HTS code — Each exclusion has a specific subheading; using the standard code means you'll pay the tariff
3. File on your entry summary — Your customs broker should apply the exclusion code when filing the entry summary (CBP Form 7501)
4. Request refunds for past entries — If you paid Section 301 duties on a product that was later excluded, file a post-summary correction or protest to recover the overpayment

Common Mistakes

• Using the standard HTS code instead of the exclusion subheading — CBP will not automatically apply the exclusion
• Assuming all Chinese goods qualify — Exclusions are product-specific and narrowly defined
• Missing the expiration date — Exclusions expire on specific dates and are not guaranteed to be renewed