Section 301 tariffs on China-made apparel: what applies, how to check

What Section 301 is, and how it reached Chinese clothing

Section 301 of the Trade Act of 1974 lets the US Trade Representative (USTR), subject to any specific direction from the President, impose duties or other import restrictions on an economy whose practices it finds actionable, even on goods unconnected with those practices [2]. The Supreme Court lists it among tariff powers Congress delegated expressly, conditioned on a USTR investigation, consultation and published findings [7].

The China action followed a 2017 investigation into technology transfer, intellectual property and innovation. Duties started on 6 July 2018 (List 1) and 23 August 2018 (List 2); List 3, List 4A, product exclusions and a 2024 four-year review modified them later [1]. Each list names 8-digit HTS subheadings.

As checked on 22 September 2026, chapter 61 and 62 clothing subheadings are listed for duty only in note 20(s) (List 4A) and note 20(u) (List 4B, marked suspended), not in the List 1 to 3 notes or the 2024 increases in note 31 [3].

How the duty is charged on an entry

The rate column of each Chapter 99 heading reads as the duty of the garment's own subheading plus an additional ad valorem rate, so Section 301 adds to the normal column 1 duty rather than replacing it [3]. In its guidance message CSMS 69326983, US Customs and Border Protection (CBP) asks for the Chapter 99 numbers to be reported before the Chapter 1–97 number on the same line, with the entered value declared against the Chapter 1–97 number [5].

Origin, not routing, decides it. CBP says Section 301 duties follow country of origin, not country of export, and that goods legitimately of Hong Kong or Macau origin are outside the China duties [4]; Hong Kong-origin goods have their own heading under the 2026 action [5]. Our “Made in” guide explains how garment origin is decided.

How to check your garment's Section 301 status and rate

Read the tariff schedule itself, style by style, at the time of entry. As checked on 22 September 2026, note 20(s) included many activewear subheadings, among them 6104.63.20 (women's knitted trousers of synthetic fibres), 6112.41.00, 6114.30.30 and the 6212.10 brassiere subheadings [3].

The 2026 action covers every product of China unless an exemption applies [2], so the question is whether yours is exempt. As checked on 22 September 2026, the only chapter 60 to 63 entry among the general exemptions in note 52(b) was worn clothing, 6309.00.00 [3].

The forced-labour tariff: a Section 301 duty, not an import ban

On 12 March 2026 USTR opened 60 investigations into economies that had not imposed, or not effectively enforced, a ban on imports made with forced labour; its notice of 28 July imposed tariffs on all their products, with exemptions, for goods entered from 24 July [2]. As checked on 22 September 2026, China and Hong Kong are covered, as are Vietnam, Bangladesh, Cambodia, India and Indonesia [2][3].

Exemptions include goods under the listed Section 232 headings, civil aircraft and parts, goods for pharmaceutical use, donations and informational materials [5]. USTR also plans tariff-rate quotas, once feasible, letting some textiles and apparel from Bangladesh, Cambodia, Indonesia and Malaysia enter free of this duty according to their use of US cotton and textile inputs [2].

An import ban is a different instrument. Section 307 of the Tariff Act of 1930 bars goods made wholly or partly with forced labour, and the Uyghur Forced Labor Prevention Act presumes goods made wholly or partly in Xinjiang, or by entities on the UFLPA Entity List, are barred [8]. Paying the Section 301 duty does not clear a shipment under those laws.

Section 301 compared with Section 232, 201, 122 and IEEPA

Each measure rests on a different statute. In its February 2026 IEEPA ruling the Supreme Court described three of them as express tariff powers: Section 232 after a Commerce Department national-security investigation, Section 201 after an International Trade Commission investigation with public hearings, and Section 122 as a capped temporary surcharge limited to 150 days [7].

The same ruling held that IEEPA does not authorise the President to impose tariffs [7]. As checked on 22 September 2026, CBP's trade-remedies page presented IEEPA under duty refunds claimed through its CAPE refund tool [6], and the HTS recorded that the Section 122 surcharge expired at the close of 23 July 2026 [3].

Do Section 301 and Section 232 tariffs stack?

CBP answers through its reporting rules: where several trade remedies apply to one line, the Section 301 number goes first and the Section 232 number after it [5]. The 2026 forced-labour duties are the exception: goods under the listed Section 232 headings are exempt from them [5]. As checked on 22 September 2026, none of the Section 232 programmes on CBP's list was a clothing programme [6].

The two Section 301 actions are a separate question. The HTS note creating the forced-labour headings says goods under them also bear any other additional duty in the same subchapter unless the note exempts them, and the 2018 China headings sit in that subchapter [3]. A China-origin garment on List 4A can therefore carry both, plus any antidumping or countervailing duty that applies [5]. Confirm the combination with your broker before fixing a landed cost.

Do Section 301 tariffs expire, and can they be challenged?

There is no fixed end date. Under Section 307(c) of the Trade Act, an action lapses at its four-year anniversary only if no benefiting domestic industry asks, in the final 60 days, for it to continue; if one does, USTR continues it and reviews its effectiveness and wider effects, consumers included [1]. The second review of the China actions opened in May 2026; its request windows closed on 5 July and 22 August [1].

As checked on 22 September 2026, USTR's review page showed nothing after the May initiation notice [9], the China headings remained in the HTS [3], and the remaining exclusions ran through 9 November 2026 [3]. USTR has said later notices will report whether continuation requests arrived [1].

Challenges take two routes: comments on USTR proposals, reviews and exclusion processes [1][2][3], and the courts, where importers filed more than 3,600 cases at the Court of International Trade over Lists 3 and 4A; on appeal in the first of them, the Federal Circuit upheld both lists on 25 September 2025 [10].

No vote in Congress is needed for each action: the Trade Act delegates the power, which USTR uses subject to presidential direction [2][7]. This page reports what the official sources say; it is not legal or customs advice.

What to put in writing before the order ships

Origin, classification and who pays the duty can all be fixed on paper, per style, before production. On a DDP quote, ask which Chapter 99 headings and which date the price assumed; on FOB or EXW terms the duty is yours.

SEAMDANCE proposes an HS classification per style for your broker to confirm, whichever factory makes it.

Before each shipment, recheck the HTS revision in force and the latest USTR and CBP notices.