China to United States Trade Guide

Trade Relationship Overview

China remains the single largest source of US imports by value, but the cost structure has changed dramatically since 2018. Under Section 301 of the Trade Act of 1974, the US imposes additional tariffs — ranging from 7.5% to 145% depending on the product category — on top of standard MFN duty rates for Chinese-origin goods.

This means the same product can face a vastly different total duty depending on origin: a cotton t-shirt from China might face 16.5% MFN + 25% Section 301 = 41.5%, while the identical product from Vietnam faces only the 16.5% MFN rate.

Understanding the Section 301 Tariff Lists

Tranche	Year Imposed	Current Rate	Coverage
List 1	2018	25–145%	Industrial goods, machinery
List 2	2018	25–145%	Chemicals, semiconductors
List 3	2018–19	25–145%	Consumer goods, electronics
List 4A	2019	7.5–145%	Consumer goods, apparel

Total Effective Duty by Category

Category	MFN Rate	Section 301	Total Effective
Consumer Electronics	0%	25–145%	25–145%
Textiles & Apparel	12–32%	25%	37–57%
Furniture	0–5.3%	25%	25–30%
Plastic Products	5.3%	25%	30.3%
Solar Panels	0%	50%+	50%+

⚠️ Tariffs Subject to Frequent Change

Section 301 rates and product lists are politically determined and can change with little notice. Always verify the current rate for your specific HS code through the USTR's official tariff lookup before finalizing pricing. Our Tariff Impact Calculator lets you model multiple scenarios for planning purposes.

Required Documents

Commercial Invoice

Detailed product description, HS code, and accurate declared value.

Packing List

Carton count, weights, dimensions matching the invoice.

Bill of Lading

From the ocean or air carrier.

Section 301 Exclusion Documentation (if applicable)

If your HS code has an active USTR exclusion, retain proof for the customs entry.

Anti-Dumping/CVD Case Documentation

Required for product categories under active AD/CVD orders (furniture, steel, solar).

Strategies to Manage Tariff Costs

Diversify sourcing — many importers now split production between China and Vietnam, India, or Mexico
Apply for Section 301 exclusions — USTR periodically opens exclusion requests for specific HS codes lacking non-China supply alternatives
First Sale Valuation — for goods passing through a middleman, declaring the factory's "first sale" price (rather than the trading company's marked-up price) can reduce dutiable value
Re-engineer products — legitimate product modifications that change HS classification to a lower-duty category (must reflect genuine product change, not just paperwork)

Common HS Codes for This Route

8517.13 Smartphones ~20%

6109.10 Cotton T-Shirts 41.5%

9403.30 Wooden Furniture 25–30%

8541.40 Solar Panels 50%+

3926.90 Plastic Articles 30.3%

For a complete classification lookup, use our HS Code Lookup tool.

Frequently Asked Questions

Why are tariffs on Chinese goods so much higher than other countries?

Section 301 tariffs were imposed in 2018 in response to US findings of unfair Chinese trade practices including forced technology transfer and IP theft. These are added on top of standard MFN rates that apply to all countries.

Can I avoid Section 301 by shipping through a third country?

No — transshipment to disguise origin is illegal and carries severe penalties. Goods must undergo genuine manufacturing transformation in the claimed origin country to qualify for that country's tariff treatment.

Are Section 301 exclusions still available?

USTR periodically opens exclusion request windows for specific product categories. Check the current USTR exclusion list for your HS code, as approved exclusions are time-limited and category-specific.

Calculate your exact costs for this route

Enter your product details to get a full tariff and landed cost breakdown for China → United States shipments.

🎯 Tariff Impact Calculator 🚢 Landed Cost Calculator