How Section 301 China tariff exclusions work in 2026

TL;DR

• 178 product-specific Section 301 China exclusions are active (164 product exclusions plus 14 solar-manufacturing exclusions), extended through 11:59 p.m. ET on November 9, 2026 by FR Doc 2025-21671 after the Trump-Xi summit on November 1, 2025.
• All 178 are reported under one umbrella subheading, 9903.88.69, with the product-specific carve-out described in U.S. note 20(vvv) to HTSUS subchapter III of Chapter 99. The underlying List 1, 2, 3, or 4A code drops off the line when the exclusion is claimed.
• On an entry made November 10, 2026 or later, the exclusion is gone. The underlying list duty (25% on Lists 1 to 3, 7.5% on List 4A) snaps back automatically unless USTR extends again.
• The Tandom calculator at tariffs.tandom.ai/calculator flags 9903.88.69 in the Available exclusions panel whenever a China-origin entry is potentially covered.

Section 301 List 1, List 2, List 3, List 4A

The Section 301 China tariff regime is built on four lists USTR published between June 2018 and August 2019, each with its own rate and Chapter 99 reporting code. The four-list architecture is still in force in 2026:

• List 1: 25% on roughly $34 billion of imports. Reported under 9903.88.01.
• List 2: 25% on roughly $16 billion. Reported under 9903.88.02.
• List 3: 25% on roughly $200 billion. Reported under 9903.88.03.
• List 4A: 7.5% on roughly $112 billion. Reported under 9903.88.15.
• List 4B: suspended in December 2019 under the Phase One announcement and never reinstated.

USTR finalized its statutory four-year review on September 13, 2024 (FR Doc 2024-21217) and added a strategic-sector overlay that staged in through 2025 and 2026: 100% on EVs, 50% on semiconductors and solar cells, 25% on EV batteries, ship-to-shore cranes, and certain steel and aluminum products, with PPE and syringes staged to 25 to 50%. The four-year-review categories use new 9903.88.6x and 9903.91.x codes; the original list codes still apply to everything not pulled into a strategic-sector category.

Where the exclusions sit. The 178 active exclusions sit on top of the original four-list regime, not the strategic-sector additions. An EV battery on a new strategic-sector code (9903.91.x) is not eligible for the 178-exclusion umbrella; only goods otherwise paying List 1, 2, 3, or 4A duty under 9903.88.01 to .04 or .15 can claim 9903.88.69.

What a Section 301 exclusion actually does

A Section 301 product exclusion is a USTR determination that a specific product, described in plain English in the exclusion annex, is exempt from the Section 301 add-on for entries during a defined window. The MFN (Column 1 General) rate still applies. AD/CVD still applies. Section 232 still applies. Only the Section 301 layer drops.

Two-step claim on the entry summary

On the entry line, the broker reports the underlying classification (e.g. 2924.29.77.90 for an aromatic amide) and 9903.88.69 as the secondary (Chapter 99) code. The original list code (9903.88.03 in this example) does not appear on the same line. The calculator's filing layout makes this swap automatic when the exclusion is selected.

Product description is dispositive, not the HTS

The exclusion annex describes the product in commercial terms (often three to ten lines of physical and functional specification). The HTS code listed in the annex is advisory. The broker's job is to confirm that the imported article meets the annex description, not just that the HTS code matches. USTR has historically narrowed annex descriptions over the extension cycles, so saved certificates from 2022 or 2023 may no longer track the current annex text.

Effective dates must bracket the entry date

The current extension is effective November 30, 2025 through 11:59 p.m. ET November 9, 2026, per FR Doc 2025-21671. Entries before November 30, 2025 fall under the prior extension cycle (the 178 exclusions were previously extended for 90 days through November 29, 2025, per FR Doc 2025-16733). Entries on or after November 10, 2026 fall under whatever USTR does next; if USTR does nothing, the underlying list rate snaps back.

Importer eligibility is open

The current extension is broadly available: any importer whose product meets the annex description can claim 9903.88.69. This differs from some early 2018 to 2020 exclusion rounds that carved out specific named importers. The umbrella code is the tell that this is a generally-available carve-out, not a per-importer waiver.

The November 10, 2026 deadline

USTR extended 178 exclusions on December 1, 2025 (FR Doc 2025-21671) "until November 10, 2026," with the operative effective date on the entry side being 11:59 p.m. ET November 9, 2026 (the latest entry-for-consumption time that can use the exclusion). The extension came eight weeks ahead of the prior November 29, 2025 expiration and was framed by the administration as the implementation of the trade-and-economic deal announced between President Trump and President Xi at their November 1, 2025 meeting.

What changes at 12:00 a.m. ET November 10, 2026

Three concrete things, absent further USTR action:

• 9903.88.69 stops appearing on entry summaries. The HTSUS heading itself remains in the schedule for historical reference but its operative date range is closed.
• The underlying List 1, 2, 3, or 4A code (9903.88.01 to .04 or .15) becomes mandatory again on every covered line.
• The duty that was suppressed by the exclusion (typically 25% on Lists 1 to 3, 7.5% on List 4A) is collected as cash at entry.

What might change before then

USTR can extend, narrow, or terminate exclusions before the deadline. The pattern over the last three cycles has been a short-notice extension paired with a public-comment window:

• September 2, 2025 (FR Doc 2025-16733): 90-day extension to November 29, 2025.
• September 16, 2025 (FR Doc 2025-17894): public comments requested on whether to extend further.
• December 1, 2025 (FR Doc 2025-21671): extension to November 10, 2026, citing the Trump-Xi deal.

The next USTR comment-period notice is the leading indicator. If it appears in the Federal Register, plan for either a further extension or a narrowing of the annex. If nothing appears by mid-October 2026, plan for the snap-back.

How to claim 9903.88.69 on an entry

Five steps before the entry summary goes to ACE.

1. Verify the product matches an annex description

Pull the annex from FR Doc 2025-21671 (Annex A for the 164 product exclusions, Annex B for the 14 solar exclusions). Read the description against your commercial invoice, technical spec, and any importer-supplied product brief. The HTS code listed in the annex is advisory; an HTS-only match is not enough. Document the matching language line by line; this is the file CBP will ask for if the entry is selected for verification.

2. Confirm the entry date is in window

The current window is November 30, 2025 through 11:59 p.m. ET November 9, 2026. The relevant date is the entry date under 19 CFR 141.69, not the export, arrival, or release date. A shipment exported in October 2026 but entered November 12, 2026 pays the snap-back rate.

3. Confirm origin is China (ISO CN)

Section 301 applies only to goods of China origin. Hong Kong (HK) is exempt, even when CBP requires "Made in China" physical marking. A China-factory product trans-shipped through Vietnam is still China-origin (substantial transformation governs).

4. Report 9903.88.69 with the underlying HTS

On the line: the 10-digit HTS classification plus 9903.88.69 as the Chapter 99 secondary. The underlying list code (9903.88.01 through .04 or .15) is dropped. The calculator's filing layout mirrors what ACE expects: bullet, code, authority badge, rate, amount.

5. Keep the documentation file ready

CBP can issue a CF-28 (Request for Information) or CF-29 (Notice of Action) post-entry. The documentation file should include: a copy of the FR notice annex, the product spec or technical data sheet, the commercial invoice, and a contemporaneous broker memo explaining how the article maps to the annex description. If the importer relies on a saved internal certificate from a prior cycle, the broker re-verifies against the current annex; description text changes between cycles.

Worked example

A chemical importer entering an aromatic amide of China origin, covered by an active product-specific exclusion. We run the numbers two ways: with 9903.88.69 valid (entry on May 1, 2026) and after it expires (entry on December 1, 2026).

Facts.

• HTS: 2924.29.77.90 (Acyclic amides, other)
• Country of origin: China (CN)
• Customs value (transaction value, ex-works, freight and insurance separately stated): $10,000
• Mode: ocean
• Product matches a 9903.88.69 exclusion annex description (per the importer's documentation file)
• No Section 232 derivative content; no AD/CVD scope hit

Layer-by-layer build, entry on May 1, 2026. Same shape you would see in the Tandom calculator: each line carries an authority badge, the regulatory citation, the rate, and the dollar amount contributed.

With 9903.88.69 claimed: the Section 301 layer drops to 0%. MFN ($650) plus user fees ($47.14) is the entire bill. The Section 122 surcharge (10% through July 24, 2026) does not apply on this line because the article is in the Section 122 Annex II product exception (auto-applied via 9903.03.03). Effective rate before AD/CVD scope verification: 6.5% on a $10,000 invoice.

Same line, entry on December 1, 2026 (post-snap-back). The exclusion's date window has closed. The List 3 code (9903.88.03) is required again; 9903.88.69 disappears.

The List 3 add-on of $2,500 is the delta. On a $10,000 line that is a 25 percentage-point swing in effective rate (6.5% to 31.5%). Scaled to a million-dollar quarterly chemical purchase ($250,000 in Section 301 duty), the snap-back is the budgeting line item that drives sourcing reviews and forward purchasing decisions.

Common pitfalls

The mistakes that produce CF-28 or CF-29 letters most often.

Claiming the exclusion based on HTS match alone

The annex description is dispositive. An HTS-code match without a description match is not a valid exclusion claim. CBP audits this aggressively because the duty at stake is large and the description language is checkable.

Saved certificates from prior cycles

USTR has narrowed annex descriptions across the last three cycles. A 2023 internal cert that read clean is not authority for a 2026 entry. Re-read the current annex on every cycle's first entry, document the re-read in the file, and update the internal cert.

Reporting both 9903.88.69 and the list code

The list code (9903.88.01 to .04 or .15) is dropped when 9903.88.69 is reported. ACE will reject many double-reported lines but not all; a line that gets through with both codes can be charged the underlying duty by Notice of Action months later.

Treating Hong Kong as China

ISO HK is not subject to Section 301. No 9903.88.* code is required on an HK-origin entry; the broker reports HK as country of origin and proceeds with the underlying MFN rate. CBP requires "Made in China" physical marking under EO 13936; that's a marking rule, not a tariff rule.

Entry date on the wrong side of November 9, 2026

The exclusion's effective dates must bracket the entry date, not the order date or the export date. A shipment ordered October 2026 but entered November 12, 2026 pays the snap-back rate. Plan inventory and routing around the deadline; don't rely on a late-October entry pull-forward without confirming ACE filing capacity.

Strategic-sector goods are not in the umbrella

The 178 exclusions cover the original Lists 1 to 4A (codes 9903.88.01 to .04 or .15). They do not cover the September 2024 four-year-review strategic-sector additions on EVs (100%), semiconductors (50%), solar cells (50%), EV batteries (25%), ship-to-shore cranes (25%), and so on. Those carry the new 9903.88.6x and 9903.91.x codes and are outside the 178-exclusion umbrella.

Forgetting Section 232, AD/CVD, and fees

A 301 exclusion removes only the 301 layer. Section 232 (50% steel and aluminum, 200% Russia aluminum), AD/CVD scope hits, MPF, and HMF all still apply. A line that drops from 31.5% to 6.5% under exclusion can still carry a separate 50% Section 232 add-on if it's a steel derivative.

Post-Summary Correction as routine workflow

PSC works while the entry is unliquidated and within the PSC window, but it's a recovery path, not a process. Build the 9903.88.69 check into the pre-file checklist; relying on PSC for routine claims invites missed deadlines after liquidation, which then need a 19 USC 1514 protest with a higher documentation bar.

Treating the umbrella code as evergreen

9903.88.69's date range is hard-coded into its HTSUS heading text ("entries on or after June 15, 2024 and through November 9, 2026"). It is not a rolling annual code. Calendar the November 9, 2026 cutoff and start watching the Federal Register from August 2026 for the next USTR notice.

Ignoring the comment-period signal

USTR opens a public-comment window 60 to 90 days before each extension decision. The September 16, 2025 notice (FR Doc 2025-17894) preceded the December 1, 2025 extension by ten weeks. Subscribe to USTR's Federal Register feed for "Section 301" entries; the comment notice is the leading indicator that shapes the next cycle.

Glossary

Section 301

Statutory authority at 19 USC 2411 (Trade Act of 1974) for USTR to impose tariffs and other actions in response to unreasonable or discriminatory foreign trade practices. The China Section 301 investigation, opened August 18, 2017, is the source of the four-list tariff regime.

List 1, 2, 3, 4A

The four tranches USTR published between June 2018 and August 2019 on Chinese-origin goods. Lists 1, 2, and 3 each carry a 25% add-on (reported under 9903.88.01, .02, .03). List 4A carries 7.5% (9903.88.15). List 4B was suspended in December 2019 and never reinstated.

9903.88.69

HTSUS Chapter 99 umbrella subheading covering articles of China origin granted a USTR exclusion under U.S. note 20(vvv). Effective for entries on or after June 15, 2024 and through November 9, 2026. Replaces the underlying List code (9903.88.01 to .04 or .15) when claimed.

U.S. note 20(vvv)

The HTSUS Chapter 99, Subchapter III note that lists the specific product descriptions covered by the 178-exclusion umbrella under 9903.88.69. The note text is updated by FR notice each extension cycle; current text tracks FR Doc 2025-21671.

Four-Year Review

The September 2024 USTR statutory review of the Section 301 China actions (FR Doc 2024-21217). Added strategic-sector increases on EVs (100%), semiconductors and solar cells (50%), batteries, cranes, and steel/aluminum (25%), staged in through 2025 and 2026 under new 9903.88.6x and 9903.91.x codes.

Annex A / Annex B

FR Doc 2025-21671 lists the 164 product exclusions in Annex A and the 14 solar-manufacturing-equipment exclusions in Annex B. The annexes carry the dispositive product descriptions; the HTS codes shown alongside are advisory.

Trump-Xi summit (November 1, 2025)

The bilateral meeting whose announced trade-and-economic arrangement framed USTR's December 1, 2025 decision to extend the 178 exclusions to November 10, 2026 instead of letting them lapse on November 29, 2025.

Snap-back

Industry term for the automatic return of the underlying list rate when an exclusion lapses. On November 10, 2026, absent USTR action, every line currently using 9903.88.69 snaps back to its original 9903.88.01 / .02 / .03 / .04 / .15 list duty.

CF-28 / CF-29

CBP forms 28 (Request for Information) and 29 (Notice of Action). CF-28 asks the importer for documentation supporting a claim. CF-29 advises the importer that CBP intends to take a duty-related action (typically rate re-assessment). Both are common when 9903.88.69 is claimed without strong annex-description documentation.

Post-Summary Correction (PSC)

ACE process under 19 CFR 141.0a allowing the broker or importer to amend an entry summary while it is unliquidated and within the PSC time window. The standard recovery path for a missed 9903.88.69 claim, and the alternative to a post-liquidation protest under 19 USC 1514.

USTR exclusion search

The USTR exclusion portal at ustr.gov hosts the searchable list of historical and current Section 301 exclusions. The authoritative current text is in the latest extension's FR notice (presently FR Doc 2025-21671).

Available exclusions panel

The Tandom calculator's mid-result panel that surfaces every Chapter 99 exclusion potentially applicable to the entry's HTS, country, and date combination. 9903.88.69 appears here for in-window China-origin lines whose underlying HTS could attract a List 1, 2, 3, or 4A duty.

FAQ

High-intent questions brokers, forwarders, and chemical importers ask most often.