Section 301 Tariffs on China in 2026: What Sellers Need to Know
Section 301 tariffs are additional duties imposed specifically on Chinese imports. Originally introduced in 2018, they remain in full effect in 2026 and cover thousands of product categories. For ecommerce sellers sourcing from China, these tariffs can add 7.5% to over 100% on top of the standard MFN duty rate.
The Four Section 301 Lists
Products are assigned to one of four lists, each with different rates:
List 1
818 product lines — industrial goods, tech components
List 2
279 product lines — semiconductors, plastics, chemicals
List 3
~6,000 product lines — consumer goods, electronics, furniture
List 4A
~3,800 product lines — remaining consumer products
Most consumer products commonly sold by dropshippers fall under List 3 or List 4A. Phone cases, beauty tools, kitchen gadgets, and electronic accessories are almost all subject to 7.5-25% Section 301 tariffs.
How Section 301 Stacks with Other Tariffs
Section 301 tariffs do not replace other duties — they add to them. A Chinese product faces:
Total Duty on Chinese Imports =
MFN Rate (product-specific)
+ Section 301 Rate (7.5-25%+)
+ Section 122 Surcharge (15%)
+ MPF + HMF
For a product with a 5% MFN rate on Section 301 List 3, the combined effective rate is approximately 45-50% of CIF value.
Strategies for Sellers
- Source from non-China suppliers. Vietnam, India, Thailand, and Indonesia avoid Section 301 entirely (though Section 122 still applies).
- Use US-based warehoused inventory. Products already in US warehouses through platforms like CJ Dropshipping or Spocket avoid import duties entirely.
- Target higher-margin products. If your gross margin before tariffs is 70%, even a 45% tariff burden leaves room for profit. If your margin is 40%, the tariffs eat everything.
- Check your specific HS code. Not every Chinese product is on a Section 301 list. Some categories are exempt. Always verify with the actual HS code, not assumptions.