The U.S. Trade Representative announced an extension of 352 reinstated Section 301 exclusions through September 30, 2023 — exclusions that had previously been set to expire on December 31, 2022. That was the state of play when this post was first written. A great deal has changed since then. Here is the full current picture on Section 301 exclusions and what importers need to know today.
What Section 301 Exclusions Are and How They Work
Section 301 tariffs on Chinese goods were imposed in four tranches beginning in 2018, covering goods across hundreds of HTS subheadings at rates of 7.5% or 25% depending on the list. From the beginning, USTR maintained a process for granting product-specific exclusions — allowing particular importers or industries to import specific Chinese goods without paying the Section 301 rate. Those exclusions were always described as temporary, and USTR has repeatedly emphasized that it expects importers to use exclusion periods to identify alternative sources outside of China rather than relying on continued tariff relief indefinitely.
The reinstated exclusions referenced in this post — the 352 exclusions extended through September 2023 — were part of a broader reinstatement process that began in 2022 following USTR’s mandatory four-year review of the Section 301 actions. Those exclusions were extended in stages as the review proceeded.
What Happened After September 2023: The Extension History
The exclusions did not expire in September 2023. USTR has continued extending the surviving exclusions in 90-day increments as the four-year review process continued and as the Biden and Trump administrations shaped their respective China tariff policies. The extension history from that point:
- December 2023: 352 reinstated exclusions and 77 COVID-related exclusions extended through May 31, 2024.
- May 2024: Following completion of the four-year review, USTR narrowed the pool significantly. 164 product-specific exclusions were extended through May 31, 2025. 234 exclusions expired June 14, 2024 and were not renewed.
- September 2024: 14 solar manufacturing equipment exclusions added, also expiring May 31, 2025.
- June 2025: The surviving 178 exclusions (164 product exclusions + 14 solar manufacturing equipment exclusions) extended through August 31, 2025.
- September 2025: 178 exclusions extended through November 29, 2025.
- November 2025: As part of the U.S.-China trade agreement reached at the Trump-Xi summit on November 1, 2025, all 178 exclusions extended through November 10, 2026.
The current 178 active exclusions are claimed using HTSUS subheadings 9903.88.69 and 9903.88.70. No new exclusion request process is currently open. USTR has been consistent in characterizing these extensions as transitional — the expectation is that importers will use the remaining window to source outside China, not to lock in permanent tariff relief.
The Broader Section 301 Picture in 2025 and 2026
Section 301 tariffs on Chinese goods are not going away. The four-year review completed in 2024 resulted in significant rate increases on a range of products — electric vehicles, EV batteries, solar cells, ship-to-shore cranes, steel and aluminum products, syringes and needles, and certain critical minerals now face rates between 25% and 100%, with some increases phased in through 2025 and 2026.
The February 20, 2026 Supreme Court ruling striking down IEEPA-based tariffs does not affect Section 301 tariffs. Those remain fully in force. In fact, following the SCOTUS ruling, the administration announced new Section 301 investigations targeting additional countries — signaling that Section 301 will be used more broadly as the primary vehicle for tariffs going forward, not just against China.
For importers of Chinese-origin goods, the practical situation is that Section 301 tariffs at 25% on most List 1, 2, and 3 goods — and at higher rates on the products affected by the 2024 increases — are the baseline. The 178 active exclusions cover a narrow and specific set of products. If your goods are not on that list, you are paying the full Section 301 rate.
Section 301 Duty Refunds Through Protest
Importers who paid Section 301 duties on entries that were covered by an exclusion — either because the exclusion was reinstated retroactively or because the importer did not know the exclusion applied at the time of entry — may be entitled to refunds through the protest process under 19 U.S.C. § 1514. Protests must generally be filed within 180 days of liquidation, which means the window for recovering duties on older entries closes quickly.
The IEEPA tariff situation has also created a separate and significant refund opportunity. Importers who paid reciprocal tariffs under IEEPA between April 2025 and the February 2026 Supreme Court ruling have potential refund claims for those duties. The Court of International Trade is working through the mechanics of the refund process, and importers should be identifying and documenting their IEEPA entries now.
Great Lakes Customs Law has filed protests across thousands of entries for Section 301 duty refunds. We can evaluate whether your entries qualify, organize the documentation required, calculate the refund amounts, and file the protests on your behalf. We provide transparent pricing for protest services and are happy to discuss scope and logistics before any engagement. Contact us to speak with Jason Wapiennik directly.
Questions About Section 301 Exclusions or Duty Refunds?
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