Section 301 Tariffs on Chinese Cars

Section 301 of the Trade Act of 1974 lets the U.S. Trade Representative take action, including duties, after an investigation of certain foreign acts, policies, or practices. The China technology-transfer investigation is the basis for the extra duties often called Section 301 China tariffs. [1]

On 18 September 2024, USTR published a notice of modification in the Federal Register. The notice says the additional duty on electric vehicles increases to 100% in 2024. The annex table lists HTS subheading 8703.80.00, motor vehicles to transport persons with an electric motor for propulsion, at 100% for 2024. The notice says the 2024 increases apply to products entered for consumption, or withdrawn from warehouse for consumption, on or after 27 September 2024. [2]

That 100% figure is an additional Section 301 duty on the listed subheadings. It is not a statement that every vehicle from China pays 100%. A gasoline car, a plug-in hybrid, or a truck can fall under a different subheading with a different additional rate, or under an older Section 301 list. The ordinary column 1 rate is also separate. Catalog notes sometimes add 100% and a 2.5% column 1 rate and print 102.5%. This page does not recalculate that sum. Check the HTS line and the chapter 99 note for the entry. [2] [3]