Electronics, semiconductors, and plastics manufactured in China are largely classified under USTR Section 301 Electronics, Semiconductors & Plastics, which layers an additional 25%–50% duty on top of the standard MFN rate for the same HTS code. That surcharge exists independently of ordinary customs duty — it was imposed under Section 301 of the Trade Act of 1974 in response to intellectual-property and technology-transfer findings, not as a routine tariff. On top of the 301 duty, a 10% Section 122 surcharge has been applied broadly to imports since February 2026, following the Supreme Court ruling that struck down IEEPA as a basis for tariffs. Section 122 caps this kind of surcharge at 150 days absent congressional extension, so it is scheduled to sunset by operation of law on July 24, 2026 — and it is separately being challenged in court, so confirm whether it's still in force before quoting a rate. Where it does apply, the two charges stack, so a single electronics shipment can carry MFN duty, Section 301 duty, and the Section 122 surcharge simultaneously — always confirm the exact HTS code's current rate before quoting a landed cost.

5 of the USTR's Section 301 tranches remain active against China-origin goods, together covering roughly 10,882 HTS codes: List 1 (Industrial Machinery & Capital Equipment, 25%–100%); List 2 (Electronics, Semiconductors & Plastics, 25%–50%); List 3 (Broad Consumer & Intermediate Goods, 25%–50%); List 4A (Consumer Electronics, Apparel & Footwear, 7.5%–25%); Four-Year Review (2024) (Four-Year Review Additions (2024), 25%–100%). List 4B — smartphones, laptops, toys, and monitors — was suspended under the January 2020 Phase One agreement and has never taken effect, so those categories currently clear at standard MFN rates plus the Section 122 surcharge rather than a 301 rate. Because the 2024 four-year statutory review added further increases on top of the original lists (notably EVs, solar cells, and critical minerals), the applicable rate depends on the exact 10-digit HTS classification, not just the product category in general.

USTR periodically grants temporary exclusions that remove specific HTS codes from an active Section 301 list for a defined window, and extension notices — including rounds that push expiry dates into late 2026 — are common for high-volume electronics manufacturing hubs like Shenzhen. An exclusion only applies to the exact 10-digit HTS subheading (and sometimes a specific product description within it) named in the Federal Register notice, so two visually similar products can have different duty treatment depending on classification. This calculator's Section 301 data is aggregated at the list level rather than tracked per exclusion, so if your product may qualify for an active exclusion, verify the current status directly against the latest USTR exclusion notice before assuming the list-level rate applies to your shipment.

The $800 duty-free de minimis exemption has been suspended for China since May 2025 and was written directly into federal regulation (19 CFR 10.151 and 19 CFR 145.31) effective June 24, 2026, so there is no value-based carve-out left for Chinese consumer goods arriving by ocean, air, truck, or express carrier. Shipments valued at $2,500 or under generally clear through informal Entry Type 11; above that threshold, or wherever Section 301, Section 122, or PGA rules apply, formal Entry Type 01 with a customs bond is required instead. Mail and postal shipments follow a separate timeline: the new informal entry process for them began July 24, 2026, with a further compliance deadline of October 22, 2026 for anything requiring PGA data or falling under Chapter 98/99 duties.