The statutory four-year review of the Section 301 China tariffs is now finished, and its results are in effect. What began as a proposal and a public comment period in May 2024 was finalized on September 13, 2024, and the resulting tariff increases have rolled out in stages across 2024, 2025, and 2026. This article summarizes what the review actually changed, the current rates on the affected products, and the exclusion processes it created — updated to reflect where things stand now rather than the proposal as it was first floated.
From Proposal to Final Action
The Office of the U.S. Trade Representative opened its four-year review in 2022, took nearly 1,500 comments, and in May 2024 published proposed modifications targeting strategic sectors. After reviewing more than 1,100 further comments, USTR issued its final action on September 13, 2024. The final notice largely tracked the May proposal, covering 382 HTSUS subheadings and 5 statistical reporting numbers — roughly $18 billion in 2023 trade value — grouped into 14 product categories. Our earlier coverage of the proposal is here.
One 2024 tranche, then January 1 each year
2024 increases: applied to goods entered for consumption on or after September 27, 2024 (delayed from the originally proposed August 1 while USTR finished reviewing comments).
2025 and 2026 increases: apply to goods entered on or after January 1 of the corresponding year.
The increases apply only to direct imports of the listed products from China, generally not to downstream products under different HTS codes.
The Tariff Increases, by Product
The review raised rates sharply on a defined set of strategic-sector goods. The table below reflects the current rates and the year each increase took effect. These sit on top of the underlying Section 301 list duties (generally 25% on Lists 1–3 and 7.5% on List 4A), not in place of them.
| Product | Increase | Effective |
|---|---|---|
| Electric vehicles | 25% → 100% | 2024 |
| EV lithium-ion batteries | 7.5% → 25% | 2024 |
| Battery parts | 7.5% → 25% | 2024 |
| Non-EV lithium-ion batteries | 7.5% → 25% | 2026 |
| Solar cells & modules | 25% → 50% | 2024 |
| Semiconductors | 25% → 50% | 2025 |
| Polysilicon & wafers | 25% → 50% | 2025 |
| Certain steel & aluminum | 0–7.5% → 25% | 2024 |
| Ship-to-shore cranes | 0% → 25% | 2024 |
| Natural graphite & permanent magnets | 0% → 25% | 2026 |
| Syringes & needles | 0% → 100% | 2024 |
| Respirators & face masks | → 25%, then 50% | 2025 / 2026 |
| Medical gloves | 7.5% → 50%, then 100% | 2025 / 2026 |
Several of the medical-product and battery rates were adjusted upward by a later modification after the September 2024 notice, which is why some final figures (such as the 100% on syringes and needles and on medical gloves) are steeper than the May 2024 proposal. Because these rates stack on the base list duty — and can stack again with antidumping or countervailing duties and Section 232 measures — the total landed duty on a covered product can be far higher than any single rate suggests.
The Exclusion Processes the Review Created
Alongside the increases, the review produced two exclusion tracks. First, USTR established an exclusion process for certain machinery used in domestic manufacturing, classified under Chapters 84 and 85 of the HTSUS. Second, it adopted exclusions for certain solar manufacturing equipment — 14 of them — to avoid taxing the very equipment needed to build domestic solar capacity.
These sit alongside the surviving product-specific exclusions from the earlier reinstatement round. As of now, 178 exclusions remain active — 164 product-specific plus the 14 for solar manufacturing equipment — and they have been extended, most recently through November 9, 2026. For the full active list and the complete extension history, see our Section 301 tariff exclusions reference page, and for how the exclusions work and how to claim one, our guide to Section 301 tariff exclusions.
What This Means for Importers
The increases are in force, and they compound
These are not proposals anymore — the 2024, 2025, and 2026 increases have taken effect on schedule. If you import EVs, batteries, solar, semiconductors, steel or aluminum, critical minerals, or the covered medical products, your Section 301 exposure is materially higher than it was before the review, and it layers on top of every other applicable duty.
Whether a specific product falls within a listed subheading — and whether an exclusion applies — is decided line by line at classification. That is where the cost is won or lost.
The practical response is the same discipline that governs any high-tariff import: confirm your product’s classification, check it against both the increased-rate annex and the active exclusion list, and model the stacked duty before you commit to a shipment. Where classification is genuinely uncertain, a binding ruling can lock in certainty, and building the check into your import compliance process keeps a rate change from becoming a surprise assessment. For the broader question of how these duties are imposed and where they may head next, see our overview of tariff strategy.
If you have received a duty bill tied to these increases, are unsure whether a product is covered, or want to confirm eligibility for an exclusion, a customs and international trade lawyer can assess classification, verify the applicable rate, and identify the strongest position before the duties are assessed.
Section 301 actions change frequently. Rates and effective dates here reflect the status as of mid-2026; confirm the current HTSUS annex before relying on any figure.
Frequently Asked Questions
What did the Section 301 four-year review do?
It reviewed the existing Section 301 China tariffs and, in a final action on September 13, 2024, raised rates on a set of strategic-sector products — including EVs, batteries, solar, semiconductors, steel and aluminum, critical minerals, and certain medical goods — while creating exclusion processes for certain manufacturing and solar equipment.
When did the increases take effect?
The 2024 increases applied to goods entered for consumption on or after September 27, 2024. The 2025 and 2026 increases apply to goods entered on or after January 1 of the corresponding year.
How high did the Section 301 rates go?
They range from 25% up to 100% depending on the product. Electric vehicles rose to 100%, solar cells and semiconductors to 50%, and many battery, steel, aluminum, crane, and critical-mineral categories to 25%. Certain medical products, including syringes, needles, and gloves, reached as high as 100% after a later modification.
Are there exclusions from the increased tariffs?
Yes. 178 exclusions remain active — 164 product-specific plus 14 for solar manufacturing equipment — extended most recently through November 9, 2026, and the review also created an exclusion process for certain machinery used in domestic manufacturing. Whether your product qualifies depends on the specific annex description.
Facing higher Section 301 duties?
Whether a product is covered, and whether an exclusion applies, comes down to classification. A customs attorney can confirm your rate and the strongest position before the duties are assessed.