Executive Summary On September 2, 2026, the Office of the U.S. Trade Representative announced amendments to four product exclusions from the Section 301 tariffs on China to reflect recent changes to the ten-digit statistical reporting categories in the Harmonized Tariff Schedule of the United States. The amendments, effective July 1, 2026, ensure that the coverage of these exclusions is maintained despite HTSUS classification changes. With 178 exclusions currently valid through November 9, 2026, importers must carefully review their classifications to determine whether their products remain eligible for duty relief—or risk losing exclusion benefits due to outdated HTSUS codes. U.S. Customs and Border Protection will issue further instructions on entry guidance and implementation. This analysis examines what changed, why it matters, and what importers must do now.
USTR Updates China Section 301 Tariff Exclusions to Reflect HTSUS Changes
(USTR更新对华301条款关税排除清单以匹配HTSUS变更)
1 · The Section 301 Tariff Framework on China
The Four Lists
Since 2018, the U.S. has imposed Section 301 tariffs on approximately $370 billion worth of imports from China across four lists (Lists 1, 2, 3, and 4A). These tariffs range from 7.5 percent to 25 percent, depending on the product category and the list under which they fall.
| List | Products | Tariff Rate |
|---|---|---|
| List 1 | Industrial machinery, electronics, aircraft parts | 25% |
| List 2 | Semiconductors, plastics, chemicals | 25% |
| List 3 | Consumer goods, textiles, furniture, electronics | 25% |
| List 4A | Cell phones, laptops, toys, apparel | 7.5% |
The Exclusion Mechanism
USTR has periodically granted product exclusions from these tariffs, allowing specific products to enter the U.S. duty-free despite the general tariff imposition. These exclusions are typically time-limited and subject to renewal. Currently, there are 178 exclusions that are valid through November 9, 2026.
An Important Clarification: these 178 exclusions are not spread proportionally across all four lists. All of them stem from a single, original proceeding—the Section 301 investigation of China’s acts, policies, and practices related to technology transfer, intellectual property, and innovation—and are claimed under just two HTSUS Chapter 99 provisions: 164 product-specific exclusions under subheading 9903.88.69, and 14 solar manufacturing equipment exclusions under subheading 9903.88.70. USTR extended this specific set of exclusions through November 9, 2026 in a December 2025 notice, following the November 1, 2025 Trump-Xi trade agreement; 147 of the 178 drew public comments supporting extension, with many importers citing limited alternative sourcing outside China.
2 · What Changed: The HTSUS Update
The Problem: Classification Changes
The Harmonized Tariff Schedule of the United States (HTSUS) is periodically updated to reflect changes in international trade classification standards, new product categories, and statistical reporting requirements. When the ten-digit statistical reporting categories change, the specific HTSUS codes that were originally covered by tariff exclusions may no longer exist—or may have been split, merged, or renumbered.
The USTR Response
On September 2, 2026, USTR announced amendments to four product exclusions from the Section 301 tariffs on China to reflect these HTSUS changes. The amendments are designed to ensure that products that were previously eligible for exclusion remain covered despite the classification updates. The amendments are effective July 1, 2026—meaning they apply retroactively to entries made on or after that date.
The Annex
USTR has published an annex to the Federal Register notice detailing the specific HTSUS code changes. Importers should review the annex carefully to determine whether their products are affected. Specifically, the notice amends U.S. notes 20(vvv)(i)(4), 20(vvv)(i)(5), 20(vvv)(i)(6), and 20(vvv)(iv)(4) in subchapter III of chapter 99 of the HTSUS:
- For three exclusions, the notice adds new ten-digit statistical reporting numbers 8413.91.9039, 8413.91.9046, 8413.91.9059, and 8413.91.9099, effective July 1, 2026.
- For one exclusion, coverage changes from 3926.90.9910 (the code used prior to July 1, 2026) to 3926.90.9915 or 3926.90.9920 (effective July 1, 2026).
Importers with products classified under the prior or new versions of these specific ten-digit numbers should treat this as a direct, actionable checklist rather than a general notice to “review the annex”—these are the precise codes affected.
3 · Why This Matters for Importers
The Risk of Losing Exclusion Benefits
If an importer continues to use an outdated HTSUS code that has been changed or eliminated, CBP may:
- Reject the exclusion claim at the time of entry
- Assess duties at the full Section 301 rate (7.5%–25%)
- Issue penalty notices for misclassification
- Conduct post-entry audits and demand retroactive duty payments
The Retroactive Effective Date
The amendments are effective July 1, 2026. This means that importers who filed entries using the old HTSUS codes between July 1 and the date of the USTR announcement (September 2) may need to:
- File post-entry corrections to claim the exclusion under the new code
- Pay duties if they failed to claim the exclusion correctly
- Request duty refunds if they paid duties but were entitled to the exclusion
The November 9, 2026 Deadline
The 178 exclusions are currently valid only through November 9, 2026. Importers should be aware that:
- Exclusions may not be renewed after this date
- Planning for the post-November 9 period is essential
- Alternative sourcing strategies may need to be considered
4 · What This Means for Logistics Providers
Classification Verification
Logistics providers that assist clients with classification should:
- Review client product portfolios against the updated HTSUS codes
- Verify that exclusions are still applicable under the new codes
- Update internal systems to reflect the classification changes
Entry Filing Accuracy
Customs brokers and logistics providers that file entries on behalf of importers must ensure that:
- The correct HTSUS codes are used
- Exclusion claims are properly documented
- CBP guidance is followed once issued
Client Communication
Logistics providers should proactively communicate with clients about:
- The HTSUS changes and their impact on tariff liability
- The need to verify classification before filing entries
- The November 9 deadline for current exclusions
5 · What Importers Must Do Now
1. Review Your HTSUS Classifications
Immediately review all HTSUS codes used for products imported from China. Cross-reference your codes against the USTR annex to determine whether any of your products are affected by the HTSUS changes.
2. Verify Exclusion Eligibility
For products that were previously covered by Section 301 exclusions, verify that the exclusion still applies under the new HTSUS codes. If the code has changed, confirm that USTR has amended the exclusion to cover the new code.
3. Correct Prior Entries
If you filed entries between July 1 and September 2 using outdated HTSUS codes, consider:
- Filing post-entry corrections to claim the exclusion under the new code
- Requesting duty refunds if you paid duties that should have been excluded
- Consulting with customs counsel to determine the best approach
4. Prepare for Post-November 9
The current exclusions expire on November 9, 2026. Importers should:
- Monitor USTR announcements for potential extension or renewal
- Assess the financial impact if exclusions are not renewed
- Consider alternative sourcing or supply chain adjustments
5. Monitor CBP Guidance
CBP will issue further instructions on entry guidance and implementation. Importers should monitor:
- CBP CSMS messages
- Federal Register notices
- Guidance from customs brokers and trade counsel
6 · Conclusion: A Narrow Window for Compliance
USTR’s amendment of four Section 301 exclusions to reflect HTSUS changes is a technical but important update for importers of Chinese goods. The amendments ensure that products previously eligible for exclusion remain covered—but only if importers use the correct HTSUS codes.
Key Takeaways
| Factor | Detail |
|---|---|
| Announcement Date | September 2, 2026 |
| Effective Date | July 1, 2026 (retroactive) |
| Exclusions Affected | 4 product exclusions |
| Total Exclusions Valid | 178 |
| Exclusion Expiration | November 9, 2026 |
| Tariff Rates | 7.5%–25% |
| Total Imports Covered | ~$370 billion |
| CBP Guidance | Pending |
The Bottom Line
Importers that fail to update their HTSUS codes risk losing tariff exclusion benefits—and facing unexpected duty assessments, penalties, and post-entry audits. The amendments are retroactive to July 1, meaning that corrections may be needed for entries filed over the past two months.
The message is clear: Verify your HTSUS codes. Confirm your exclusion eligibility. And prepare for the November 9 expiration.
This analysis reflects USTR’s announcement of amendments to Section 301 tariff exclusions on China, published September 2, 2026. The amendments are effective July 1, 2026, and the annex is available at the Federal Register notice (2026-17925). Importers should consult with customs brokers and trade compliance professionals for guidance tailored to their specific products and circumstances.
