Section 301 Tariffs on Chinese Electronics: 2026 Importer Guide
Section 301 tariffs stack with IEEPA and reciprocal tariffs to hit some Chinese electronics at 170%+. Here's what you're actually paying by product category
Section 301 Tariffs on Chinese Electronics: 2026 Importer Guide
Importing electronics from China got a lot more expensive. What started as a 25% Section 301 tariff in 2018 has stacked into a multi-layer tariff regime that can push effective rates above 100% on certain products. If you’re importing electronics from China into the US, this is the single most important cost factor to understand.
This guide covers what each tariff layer is, which product categories are affected, and how to calculate your actual landed cost.
The Three-Layer Tariff Stack
Most electronics imported from China now face three separate tariffs applied on top of each other:
Layer 1: Section 301 Tariffs (25%) These started in 2018 under the Trump administration’s Section 301 investigation into Chinese trade practices. Most consumer electronics fall under List 3 (25%) or List 4A (7.5% originally, later increased). By 2026, most electronics-related HTS codes carry a 25% Section 301 rate.
Layer 2: IEEPA Emergency Tariffs (20%) Added in 2025 under the International Emergency Economic Powers Act. These apply broadly to Chinese goods and stack on top of Section 301 rates.
Layer 3: Reciprocal Tariffs (variable, up to 125%) The most aggressive layer. Applied in 2025 as “reciprocal” tariffs, with rates varying by product category. Electronics hit particularly hard. Some categories face a 125% reciprocal tariff on top of the other two layers.
The combined effective rate on the worst-affected electronics: 25% + 20% + 125% = 170% before standard MFN duty rates.
Not every product faces all three layers at full rate. The actual rate depends on your specific HTS code, whether your product received an exclusion, and which tariff list it falls under.
Current Rates by Electronics Category
These are approximate rates for common electronics categories as of early 2026. Rates change — verify your specific HTS code at hts.usitc.gov before placing orders.
| Product Category | HTS Range | Section 301 | IEEPA | MFN Duty | Approx. Total |
|---|---|---|---|---|---|
| Smartphones | 8517.12 | 25% | 20% | 0% | ~45% |
| Laptops & tablets | 8471.30 / 8471.41 | 0%* | 20% | 0% | ~20% |
| Bluetooth speakers | 8518.22 | 25% | 20% | 4.9% | ~50% |
| TWS earbuds/headphones | 8518.30 | 25% | 20% | 4.9% | ~50% |
| Smartwatches | 8517.62 / 9102.12 | 25% | 20% | varies | ~45-50% |
| LED lighting | 9405.11 / 9405.99 | 25% | 20% | 3.9-6% | ~50% |
| Security cameras | 8525.89 | 25% | 20% | 0% | ~45% |
| Power banks | 8507.60 | 25% | 20% | 3.4% | ~48% |
| Wireless chargers | 8504.40 | 25% | 20% | 1.5% | ~47% |
| USB hubs | 8473.30 | 25% | 20% | 0% | ~45% |
| PCBs (assembled) | 8534.00 | 25% | 20% | 0% | ~45% |
| Electronic components | 8541 / 8542 | varies | 20% | 0% | varies |
*Laptops received a Section 301 exclusion that has been extended multiple times. Verify current status.
Note: This table is a guide, not a binding tariff determination. Your product’s actual classification may differ. Always confirm with your customs broker or through a CBP ruling request.
How to Find Your Actual Rate
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Identify your HTS code. The USITC database at hts.usitc.gov lets you search by product description or code. Get the full 10-digit code for your product.
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Check the Section 301 list. The USTR (ustr.gov) maintains the Section 301 product lists. Search your HTS code against Lists 1, 2, 3, and 4A/4B to find your applicable rate.
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Check for active exclusions. Some products received temporary exclusions from Section 301 tariffs. These are time-limited and have been extended, allowed to expire, and re-granted over the years. The USTR exclusions database shows current status.
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Add IEEPA rates. As of 2025, a 20% IEEPA tariff applies broadly to Chinese goods. Confirm with your broker whether your product is subject.
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Add standard MFN rate. The base duty rate from the standard HTS schedule.
Total tariff = MFN rate + Section 301 rate + IEEPA rate (+ any reciprocal tariff if applicable)
Your customs broker calculates and pays these at time of entry. The rates are applied to the customs value of the goods (typically the commercial invoice value, CIF or FOB depending on terms).
Products with Notable Exceptions
Laptops and tablets have been the most consistently protected category. They received a Section 301 exclusion early in the trade dispute due to lobbying from the US tech industry, which relies heavily on Chinese assembly. As of early 2026, this exclusion has been extended but verify current status — it has expired and been renewed multiple times.
Electronic components for US manufacturing. If you’re importing components to use in US manufacturing (not for direct resale), there are exclusion processes. These require documentation and are not automatic.
Products with US content. If your product incorporates substantial US-origin content, there are provisions to reduce the tariff basis. This rarely applies to finished consumer electronics.
Calculating Your Real Landed Cost
The tariff applies to the customs value — usually your invoice value. Here’s a worked example:
You’re importing 500 Bluetooth speakers. Factory price: $8 each. Shipping (sea freight): $1.50 per unit. Total CIF value per unit: $9.50. Total shipment: $4,750.
Tariff calculation:
- HTS 8518.22, Section 301 List 3: 25%
- IEEPA: 20%
- MFN duty: 4.9%
- Total rate: 49.9%
Duty owed: $4,750 × 49.9% = $2,370
Add customs broker entry fee: ~$200
Total import cost on top of factory + shipping: $2,570
Per-unit landed cost: ($4,750 + $2,570) / 500 = $14.64 per unit
vs. the factory quote of $8. That’s an 83% increase over factory price once all costs are in.
This is why cost calculators matter. Use our true cost calculator to model your specific product.
Strategies to Manage Tariff Costs
Get the HTS classification right. Misclassifying a product can mean overpaying or underpaying. Overpaying wastes money. Underpaying creates audit risk and penalties. Work with a licensed customs broker who knows electronics classifications.
Apply for first sale valuation. If you buy through a middleman (trading company), you may be able to declare the factory’s original price rather than the trading company’s price as your customs value. This requires documentation but can reduce your duty basis by 10-20% if using a trader.
Look at exclusion requests. The USTR has exclusion processes for Section 301 tariffs. They’re narrow and competitive but worth exploring if your product is not widely manufactured in the US and you can demonstrate economic harm.
Consider sourcing shifts. Some electronics manufacturers have moved or are moving production to Vietnam, India, Malaysia, or Mexico to avoid China-origin tariffs. Factory prices may be slightly higher but landed cost can be lower. This is a longer-term supply chain play, not a quick fix.
Duty drawback. If you import goods and then re-export them (or the finished goods they’re incorporated into), you may qualify for a duty drawback refund. Complex to administer but valuable at scale.
First-Party Data Warning
Tariff rates are policy decisions made by the executive branch. They change with little notice. The rates in this guide reflect the situation as of early 2026. Before you build a product landing cost model or negotiate supplier pricing, verify current rates with a licensed customs broker or the USITC HTS database.
The trade relationship between the US and China has been volatile since 2018. A rate that’s 25% today could be 0% or 145% by the time your container clears customs.
Frequently Asked Questions
What are Section 301 tariffs? Section 301 tariffs were imposed by the Trump administration starting in 2018 following a trade investigation into China’s intellectual property practices. They apply as a percentage surcharge on top of standard import duties. Most electronics from China face a 25% Section 301 rate.
Do Section 301 tariffs apply to all products from China? No. There are four product lists (1, 2, 3, 4A, 4B) with different rates. Some products received exclusions. Not all Chinese imports are covered. Your specific HTS code determines whether and what rate applies.
Can I avoid Section 301 tariffs by sourcing from Hong Kong? No. Goods made in mainland China but shipped through Hong Kong are still Chinese-origin goods subject to all applicable tariffs. Country of origin is based on where the goods are manufactured, not where they’re shipped from.
How are tariffs calculated — on invoice value or retail price? On customs value, which is typically the commercial invoice value (the price you paid the supplier) on a CIF or FOB basis depending on the valuation method. It’s not based on your retail price.
Is there a way to reduce tariffs through product modification? If a product undergoes substantial transformation in a third country (not China), it may qualify for that country’s origin rather than Chinese origin. This requires real manufacturing operations in another country, not just repackaging or minor assembly.
What happens if I mislabel the country of origin to avoid tariffs? This is customs fraud. CBP actively investigates country-of-origin fraud, especially for high-tariff goods. Penalties include fines up to four times the unpaid duties, seizure of goods, and criminal prosecution for willful violations.