On September 13th, 2024, the office of the United States Trade Representative (USTR) had announced final modifications concerning the statutory review of the tariff actions in the Section 301 investigation of the People’s Republic of China’s (PRC) Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation. Subsequently on September 26th ,2024 CSMS # 62411889 – GUIDANCE: Section 301 Four-Year Review Modifications was issued.

This advisory is to serve as a reminder of the tariff modifications effective January 1st, 2026.

Per 89 FR 76581, tariff increases in 2026 are applicable with respect to products entered on or after January 1st of the corresponding year.  For goods entered on or after the effective date of the respective years, importers, brokers, and filers shall report the following HTSUS classification:

The annexes of the Federal Register notice at 89 FR 76581 list the appropriate Chapter 1 to 97 HTSUS numbers covered by each Chapter 99 HTSUS listed below.

Effective with respect to entries on or after January 1st, 2026, articles the product of China, as provided for in subdivision (g) of US note 31 to this subchapter, should be entered under HTSUS 9903.91.06, subject to an additional 25 percent ad valorem rate of duty:

1. 2504.10.10
2. 2504.10.50
3. 2504.90.00
4. 8505.11.00
5. 8507.60.00

Effective with respect to entries on or after January 1st, 2026, articles the product of China, as provided for in subdivision (h) of US note 31 to this subchapter, should be entered under HTSUS 9903.91.07, subject to an additional 50 percent ad valorem rate of duty:

1. N95 respirators of textiles, described in statistical reporting numbers 6307.90.9842 or 6307.90.9844
2. Respirators of textiles, other than N95 respirators, described in statistical reporting number 6307.90.9850
3. Face masks of textiles, described in statistical reporting numbers 6307.90.9870 or 6307.90.9875

Effective with respect to entries on or after January 1st, 2026, articles the product of China, as provided for in subdivision (i) of US note 31 to this subchapter, should be entered under HTSUS 9903.91.08, subject to an additional 100 percent ad valorem rate of duty:

1. Goods classified in 8-digit subheading 4015.12.10

Here we have linked the Section 301 Tranches and Rounds chart for your convenience. 

RIM logistics, ltd. will continue to closely monitor this evolving situation and provide updates as necessary. Please reach out to your RIM representative if you have any questions.