Ako vypočítať Section 301 Tariff
Čo je Section 301 Tariff?
The Section 301 Tariff Calculator computes the additional punitive tariffs on Chinese imports imposed under Section 301 of the Trade Act of 1974, layered on top of normal MFN duty rates by HTS chapter.
Vzorec
Total Duty = (Customs Value × MFN Rate) + (Customs Value × Section 301 Rate)
- CV
- Customs Value ($) — Declared value of goods imported from China
- MFN
- MFN Rate (%) — Normal most-favored-nation duty rate from HTS
- S301
- Section 301 Rate (%) — Additional punitive tariff rate (7.5%, 25%, or higher)
Sprievodca krok za krokom
- 1Identify your product HTS code and confirm it appears on a Section 301 list (List 1-4)
- 2Look up the base MFN duty rate from the Harmonized Tariff Schedule
- 3Determine the applicable Section 301 additional rate (7.5%, 25%, or higher)
- 4Calculate total duty by adding MFN duty and Section 301 duty together
Worked Examples
Vstup
HTS 8471.30 laptops from China, $500,000 value, MFN 0%, List 4A at 7.5%
Výsledok
MFN duty = $0, Section 301 = $500,000 × 0.075 = $37,500, Total = $37,500
Vstup
HTS 7326.90 steel articles from China, $200,000 value, MFN 3.4%, List 1 at 25%
Výsledok
MFN = $6,800 + Section 301 = $50,000, Total = $56,800
Common Mistakes to Avoid
- ✕Not checking whether your specific HTS code has been excluded from Section 301 lists
- ✕Confusing Section 301 tariffs with Section 232 steel/aluminum tariffs
- ✕Failing to account for retroactive rate changes and modifications to the lists
Frequently Asked Questions
Which products are subject to Section 301 tariffs?
Approximately $370 billion of Chinese imports across four lists covering industrial machinery, electronics, consumer goods, and more. The USTR maintains the definitive list of covered HTS codes.
Can I get an exclusion from Section 301 tariffs?
USTR periodically opens exclusion request processes. Granted exclusions are retroactive and product-specific, identified by HTS code and detailed product description.
Are Section 301 tariffs permanent?
They remain in effect until modified or terminated by the President. In 2024, USTR increased rates on specific sectors including EVs (100%), semiconductors (50%), and solar cells (50%).