Section 301 List 4A Calculator: Current Rate and Affected HTS Lines
Section 301 List 4A on Chinese imports remains at 7.5 percent ad valorem in 2026, covering roughly 3,200 HTS lines. Here is how to identify whether your HTS is on the list, the exclusion process, and how 4A stacks with Section 122 and Section 232.
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Open calculatorSection 301 List 4A Calculator: Current Rate and Affected HTS Lines
Section 301 List 4A is the 7.5 percent ad valorem surcharge on roughly 3,200 HTS subheadings of Chinese-origin product, in force since the February 2020 Phase One reduction from 15 percent. It stacks additively on MFN duty, Section 122, Section 232, and any AD/CVD. It does not apply where origin is not China or where an active USTR exclusion covers the product.
Section 301 List 4A covers roughly 3,200 HTS subheadings of Chinese-origin product, mostly in consumer electronics, apparel, footwear, textiles, and toys. The rate has been 7.5 percent ad valorem since February 2020 following the Phase One agreement. The list survived the 2024 USTR four-year review and the 2025 reciprocal-tariff disruption with the rate intact.
For mid-market importers, List 4A is the most common Section 301 layer encountered. This guide explains what is on the list, how the rate stacks with Section 122 and Section 232, the exclusion workflow, and worked examples for typical lanes.
What is on List 4A
The annex covers products that came into Section 301 scope in the final tranche of the 2019 tariff escalation. The categories most relevant to mid-market industrial importers:
- Chapter 61 and 62 apparel (knit and woven)
- Chapter 63 made-up textile articles
- Chapter 64 footwear
- Chapter 84 specific machinery lines (handheld tools, vacuum cleaners, some kitchen appliances)
- Chapter 85 consumer electronics (TVs, monitors, headphones, smart-home devices)
- Chapter 90 specific medical and optical instruments
- Chapter 95 toys, games, sporting goods
A line being in chapter 61 or chapter 85 does not by itself mean the line is on 4A. The annex is line-by-line. The most reliable check is the USTR-maintained annex PDF.
Rate history
- May 2019: 10 percent proposed.
- September 2019: raised to 15 percent.
- February 2020: reduced to 7.5 percent under Phase One.
- 2024 USTR four-year review: 7.5 percent maintained.
- April 2025: separate IEEPA reciprocal layer added on top, then invalidated February 2026.
- 2026 through present: 7.5 percent on List 4A.
Worked example: Chinese smart-home electronics
A US distributor imports 100,000 USD of HTS 8517.62 (machines for the reception, conversion, and transmission of voice, images, or other data) from a Chinese ODM. This line is on List 4A.
| Charge | Rate | Base | Amount (USD) |
|---|---|---|---|
| MFN duty | 0 percent (most 8517) | 100,000 | 0 |
| Section 301 List 4A | 7.5 percent | 100,000 | 7,500 |
| Section 122 | 10 percent | 100,000 | 10,000 |
| Section 232 (not applicable) | N/A | 0 | 0 |
| MPF | 0.3464 percent | 100,000 | 346.40 |
| Total | 17,846.40 |
Effective rate 17.85 percent. Section 122 (the post-IEEPA reciprocal layer, USITC HTS 9903.03.01) and Section 301 stack additively on Chinese consumer electronics. The two layers together are 17.5 percent of invoice value on what used to be a duty-free line in 2017.
Worked example: Chinese apparel
A buyer imports 50,000 USD of HTS 6109.10 (T-shirts of cotton, knitted) from Shanghai. This line is on List 4A.
| Charge | Rate | Base | Amount (USD) |
|---|---|---|---|
| MFN duty | 16.5 percent | 50,000 | 8,250 |
| Section 301 List 4A | 7.5 percent | 50,000 | 3,750 |
| Section 122 | 10 percent | 50,000 | 5,000 |
| MPF | 0.3464 percent | 50,000 | 173.20 |
| Total | 17,173.20 |
Effective rate 34.35 percent. Apparel sees the highest landed cost stacks in 2026: significant MFN, full Section 301, and full Section 122. There is no apparel quota relief.
Compare the same shirt from Bangladesh:
| Charge | Rate | Base | Amount (USD) |
|---|---|---|---|
| MFN duty | 16.5 percent | 50,000 | 8,250 |
| Section 122 | 10 percent | 50,000 | 7,500 |
| MPF | 0.3464 percent | 50,000 | 173.20 |
| Total | 15,923.20 |
Effective rate 31.85 percent. Bangladesh is about 7.5 percentage points cheaper landed than China on the same apparel today (the saved Section 301 layer). The math is why apparel sourcing has continued to shift out of China in 2026.
The exclusion process
USTR runs periodic exclusion rounds where importers and producers can petition for specific products to be removed from Section 301 scope. The petition requires:
- Detailed product description.
- HTS subheading.
- Evidence the product is not produced in the US in commercial quantities.
- Evidence that imposition of the duty would cause severe economic harm.
- Evidence the product is not strategically important to "Made in China 2025".
Granted exclusions are retroactive to the date of the original tariff imposition (September 2019 for List 4A) if the importer files a refund protest within the 180-day window after grant.
The most recent exclusion grant window closed February 2026. The next is expected late 2026.
Stacking rules
List 4A stacks ADDITIVELY with:
- MFN duty
- Section 122 (anti-stack does NOT suppress 301)
- Section 232 (independent)
- Antidumping and countervailing duty
- MPF, HMF
List 4A does NOT apply if:
- Origin is not China (substantial transformation in another country)
- The HTS line is not on the 4A annex
- The product qualifies for an active USTR exclusion
- The product is below the Section 321 de minimis (but Section 321 itself has been disrupted)
How to calculate Section 301 List 4A duty
- Confirm Chinese origin under CBP substantial transformation rules; components alone do not fix origin.
- Classify the goods to the eight-digit HTSUS and note the MFN rate.
- Check the USTR List 4A annex to confirm the eight-digit HTS is covered.
- Search the active USTR exclusion grants for a matching product description; claim exclusions on the entry using the correct chapter 99 special provision.
- Apply 7.5 percent Section 301 List 4A on the customs value of Chinese-origin lines.
- Apply Section 122 (10 percent) additively; apply Section 232 on any covered steel or aluminum content.
- Add MPF (capped) and HMF (0.125 percent on ocean cargo) and any AD or CVD deposit.
Run your List 4A entry now
The LandedFees calculator pulls the current List 4A annex nightly from USTR, applies the 7.5 percent on covered lines, stacks with Section 122 and Section 232 correctly, and flags active exclusions automatically. Upload the invoice and the engine returns the layered duty.
Section 122 status as of June 20 2026
The May 7 2026 Court of International Trade ruling in Oregon v. United States (consolidated with Burlap and Barrel v. United States) struck down the Section 122 proclamation. The Federal Circuit issued an administrative stay on May 12 2026, so CBP is still collecting the duty pending appeal. Importers paying now should preserve protest rights and refund claims in case the government loses on the merits. The underlying Section 122 authority sunsets July 24 2026 under the statutory 150-day ceiling, regardless of the appeal outcome, unless Congress extends or a fresh proclamation restarts the clock.
Citations
- USTR Section 301 List 4A annex: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions
- USTR four-year review 2024: https://ustr.gov/about-us/policy-offices/press-office/press-releases/2024/may/ustr-issues-final-report-section-301-review-strategically-targeted-tariffs-china
- Phase One agreement February 2020 list reduction: USTR
- Section 122 Trade Act of 1974 reciprocal proclamation February 2026 (effective February 24 2026): Federal Register
Frequently asked questions
What is the current rate on List 4A?
7.5 percent ad valorem as of 2026. List 4A was originally proposed at 10 percent in 2019, raised to 15 percent in September 2019, then reduced to 7.5 percent under the Phase One agreement in February 2020. The reduction has stuck through multiple USTR four-year reviews.
How do I check whether my HTS is on List 4A?
The USTR maintains the master annex at ustr.gov. The list covers roughly 3,200 eight-digit HTS subheadings, focused on consumer electronics, apparel, textiles, footwear, and toys. The most reliable check is the annex itself, not a third-party summary.
Does List 4A stack with Section 232?
Yes when both apply. An aluminum article from China can pay both Section 232 (50 percent on aluminum value) and Section 301 List 4A (7.5 percent on full value). The two are independent statutory authorities.
What is the exclusion process?
USTR opens periodic exclusion windows for List 4A. The most recent round closed February 2026 for the 2026 review. Exclusions granted are retroactive to the entry date if the product description matches the granted exclusion. Verify scope against the USTR exclusion grants.
Does List 4A apply to USMCA-region producers using Chinese components?
Not on the USMCA-produced final article (origin is USMCA). Yes on the underlying Chinese-origin components when those components are imported separately. The substantial transformation rule decides.
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