Tariff Update Notice — June 2026
This guide reflects publicly available information as of June 2026. Trade policy in 2026 is changing rapidly.
- Section 122 tariffs are currently scheduled to expire on July 24, 2026 unless extended by Congress or replaced by a new measure.
- Section 301 exclusions are currently extended through November 10, 2026 under the October 2025 US–China trade agreement.
- Section 301 List 3 (25%) and Section 301 List 4A (7.5%) remain fully in effect as of June 2026.
- HTS code classifications and duty rates should be verified with a licensed customs broker before placing orders.
Last Reviewed: June 2026 | Next Scheduled Review: July 2026
Section 301 Tariffs on Pet Products in 2026: Rates, Section 122 Changes & HTS Code Risks
Quick Answer
Most pet products imported from China carry a Section 301 surcharge of either 7.5% (Section 301 List 4A) or 25% (Section 301 List 3), stacked on top of their base HTS duty rate. In 2026 the tariff stack changed significantly: IEEPA tariffs were struck down by the Supreme Court in February 2026 and replaced by a temporary Section 122 global surcharge of 10%, currently scheduled to expire July 24, 2026. Section 301 List 3 and Section 301 List 4A were not affected by that ruling and remain fully in force. Importers who paid IEEPA tariffs between February 4, 2025 and February 24, 2026 may be eligible for potential refunds through CBP’s ACE portal, subject to ongoing litigation. Additionally, 178 Section 301 product exclusions have been extended through November 10, 2026. Verify your HTS code and current duty rates at hts.usitc.gov before importing.
Most pet product importers encounter Section 301 the hard way — when the customs invoice arrives $18,000 higher than estimated. The freight forwarder quoted the Section 301 rate. They forgot the base MFN rate, the Section 122 surcharge, and the MPF minimum. The gap between “expected duties” and “actual CBP bill” is where landed cost planning breaks down.
In 2026, the tariff landscape shifted more than it had in any prior year. The IEEPA layer that dominated supply chain decisions throughout 2025 was struck down by the Supreme Court. A new Section 122 surcharge replaced it — temporarily, with a hard expiry date. Section 301 List 3 and Section 301 List 4A were untouched. And USTR launched 76 new Section 301 investigations targeting countries beyond China, signalling that “China Plus One” is no longer a permanent safe harbour.
This article covers the complete 2026 tariff picture for U.S. pet product importers: current Section 301 List 3 and List 4A rates by product, the updated tariff stack, IEEPA refund eligibility, Section 122 scenario planning, exclusion status, HTS code risks, and — from AITAKON’s 16 years on the manufacturing side — the product design and sourcing decisions that determine which list you land on.
Section 301 List 3 and List 4A Rates for Pet Products (June 2026)
Most pet products from China fall under either Section 301 List 3 (25%) or Section 301 List 4A (7.5%). The table below shows illustrative classifications only. Add the Section 122 surcharge (10%, expires July 24, 2026) to each row for the current total effective rate before ocean freight and fees.
HTS Classification Disclaimer
HTS codes shown below are illustrative examples only. Final HTS determination depends on the exact product configuration, materials, electronic components, motor type, connectivity features, and CBP rulings at the port of entry. The same product described differently — or with different components — can fall under a completely different HTS chapter. Always confirm your 10-digit HTS code with a licensed customs broker or obtain a CBP binding ruling (via the CROSS database at rulings.cbp.gov) before importation. AITAKON and this article do not accept liability for tariff decisions made on the basis of these illustrative examples.
Product Category | Illustrative HTS (verify with CBP) | Base MFN Duty | Section 301 Rate | Section 301 List | Base + 301 (excl. S.122) |
Cat trees / pet furniture (wood frame) | 9403.20.00xx | 0% | 25% | List 3 | 25% |
Pet beds / cushions (textile outer) | 9404.90.20xx | 6% | 7.5% | List 4A | 13.5% |
Dog leashes / collars (leather) | 4205.00.60xx | 2.4% | 25% | List 3 | 27.4% |
Dog leashes / collars (nylon textile) | 6217.10.95xx | 14.9% | 7.5% | List 4A | 22.4% |
Plastic pet bowls / manual feeders | 3924.90.56xx | 3.4% | 7.5% | List 4A | 10.9% |
Electronic/app-controlled pet feeders | 8516.79.xx / 8543.70.xx * | 0% | 25% | List 3 | 25% |
Cat water fountains (pump-based) | 8413.70.xx / 8509.80.xx * | 0% | 25% | List 3 | 25% |
Pet carriers (fabric, no metal frame) | 4202.92.45xx | 17.6% | 25% | List 3 | 42.6% |
Plush pet toys (no electronic components) | 9503.00.00xx | 0% | 7.5% | List 4A | 7.5% |
Metal pet cages / kennels | 7323.99.90xx | 3.4% | 25% | List 3 | 28.4% |
* Products in categories marked with an asterisk have multiple plausible HTS classifications depending on configuration. See the HTS Code Risks section below for detail. Verify at hts.usitc.gov and the USTR Section 301 search tool.
What Section 301 Is — and Why It Has Survived Every Attempt to Remove It
Section 301 of the Trade Act of 1974 authorises the U.S. Trade Representative to impose tariffs in response to trade practices deemed unreasonable or discriminatory. The current rounds targeting China were initiated in 2018. Four lists are in effect; a fifth (List 4B) remains suspended.
Section 301 has survived multiple legal challenges and remains in effect as of June 2026. The U.S. Court of Appeals for the Federal Circuit, sitting en banc, upheld the legality of Section 301 List 3 and Section 301 List 4A in September 2025. Section 301 has been maintained through both the Biden and second Trump administrations. It is not a temporary emergency measure — it is a statutory authority that predates the current trade dispute and will not disappear with a single executive action.
List | Effective Date | Scope | Section 301 Rate (2026) | Primary Pet Product Coverage |
List 1 | July 6, 2018 | $34B industrial goods | 25% | Limited direct pet product coverage |
List 2 | Aug. 23, 2018 | $16B industrial goods | 25% | Limited direct pet product coverage |
Section 301 List 3 | Sept. 24, 2018 (raised to 25% May 2019) | $200B consumer goods, furniture, hard goods | 25% | Cat trees, pet furniture, electronic feeders, fountains, cages, most hard goods and electronics |
Section 301 List 4A | Sept. 1, 2019 (reduced to 7.5% Feb. 2020) | $120B apparel, footwear, consumer goods | 7.5% | Textile pet beds, plush toys, nylon accessories, plastic bowls, basic soft goods |
List 4B | Suspended Dec. 2019, never implemented | — | N/A | Not applicable |
The 2026 Tariff Shift: From IEEPA to Section 122
This is the most significant structural change to the U.S. tariff landscape in 2026, and it has created genuine confusion for importers who have not tracked the legal developments.
The Supreme Court ruling (February 20, 2026)
In Learning Resources, Inc. v. Trump, the Supreme Court held 6-3 that the International Emergency Economic Powers Act (IEEPA) does not authorise the President to impose tariffs. This invalidated the “reciprocal tariffs” and fentanyl-related tariffs imposed under IEEPA since early 2025 — an estimated $166–$179 billion in collected duties. Section 301 List 3 and Section 301 List 4A were not challenged in this case and were not affected by the ruling.
What replaced IEEPA: Section 122
Within hours of the ruling, President Trump invoked Section 122 of the Trade Act of 1974, imposing a 10% global tariff on imports from virtually all countries, effective February 24, 2026. Section 122 authorises temporary import surcharges of up to 15% to address fundamental international payments problems. Under current law, Section 122 is scheduled to expire on July 24, 2026 unless Congress authorises an extension or a new trade measure replaces it.
Section 122 vs. IEEPA: Five Key Differences for Pet Product Importers
- Rate: Both 10% — but Section 122 is capped at 15% by statute. IEEPA had no statutory cap and reached 145% for China at its peak.
- Scope: Section 122 applies to all countries at a flat 10%. IEEPA had country-specific rates (Vietnam faced 46%; Thailand 36%; Mexico faced 25%).
- Duration: Under current law, Section 122 expires July 24, 2026. IEEPA had no time limit.
- Extension: Only Congress can extend Section 122 beyond 150 days. The President cannot do so unilaterally under Section 122.
- USMCA: Section 122 currently exempts goods qualifying for USMCA preferential treatment (Mexico and Canada). IEEPA did not uniformly provide this exemption.
Why this matters for your landed cost calculation
For pet product importers sourcing from China, the practical effect is that the third layer of the tariff stack changed from a variable IEEPA rate to a flat 10% Section 122 rate. For importers from Vietnam or Thailand, this is a material improvement: those countries previously faced IEEPA surcharges of 36–46%, which are now replaced by 10%. The Vietnam cost advantage for Section 301 avoidance has partially recovered.
🏭 From the Factory Floor: How the IEEPA-to-Section 122 Shift Changed Sourcing Decisions
When IEEPA-based tariffs peaked in mid-2025, we saw a number of enquiries from importers who had been planning Vietnam transitions specifically to avoid Section 301 List 3 — and found themselves facing 46% IEEPA on Vietnamese goods on top of base rates. The landed cost advantage that made Vietnam compelling in 2024 largely disappeared under those conditions.
With Section 122 at a flat 10% for all countries, the Vietnam arithmetic makes sense again for textile pet products. A pet bed from Vietnam currently faces: 6% base MFN + 10% Section 122 = 16% total. The same product from China: 6% base + 7.5% Section 301 List 4A + 10% Section 122 = 23.5%. That 7.5-point gap is real and does justify dual-sourcing for high-volume textile lines — particularly while Section 122 remains in its current form.
For smart pet products (fountains, feeders, automated dispensers), Vietnam does not yet have the manufacturing depth to match China. In those categories, the path to managing Section 301 List 3 exposure is HTS classification accuracy and product design — not origin switching.
The Full 2026 Tariff Stack: Every Layer on a China-Origin Pet Product
The most common error in importer cost modelling is treating Section 301 as the only tariff layer. In June 2026, a China-origin pet product can face up to six stacked costs before it reaches your warehouse. Here is the complete picture:
Layer | Legal Authority | Typical Rate | Applies To | Status (June 2026) |
1. Base MFN Duty | HTSUS / WTO | 0–8% | All imports, all origins | Permanent. Determined by 10-digit HTS code. Verify at hts.usitc.gov. |
2. Section 301 (List 3 or List 4A) | Trade Act of 1974, Sec. 301 | List 3: 25% List 4A: 7.5% | Chinese-origin goods only | In effect. Has survived multiple legal challenges as of June 2026. Verify which list at ustr.gov. |
3. Section 122 | Trade Act of 1974, Sec. 122 | 10% (flat, all countries) | Most non-exempt imports, all origins | Under current law, scheduled to expire July 24, 2026. USMCA goods exempt. |
4. Section 232 | Trade Expansion Act of 1962 | 25–50% | Steel, aluminum, autos and derivatives | Relevant for metal pet products (cages, kennels, feeding stations with steel frames). 50% rate on steel effective Feb. 2026. |
5. Merchandise Processing Fee (MPF) | CBP / 19 U.S.C. §58a | 0.3464% (min. $31.67) | Most formal entry imports | Applies per entry. Minimum charge significant on small shipments. |
6. Harbor Maintenance Fee (HMF) | Water Resources Dev. Act | 0.125% | Ocean cargo, port arrivals | Applies to cargo value at first U.S. port of arrival. |
| Cost Component | Basis | Amount |
|---|---|---|
| FOB declared value | — | $100,000 |
| Base MFN duty (HTS 9403.20, 0%) | $100,000 × 0% | $0 |
| Section 301 List 3 (25%) | $100,000 × 25% | $25,000 |
| Section 122 (10%, all origins) | $100,000 × 10% | $10,000 |
| Merchandise Processing Fee (0.3464%) | $100,000 × 0.3464% | $346 |
| Harbor Maintenance Fee (0.125%) | $100,000 × 0.125% | $125 |
| Ocean freight (illustrative, 5 CBM LCL) | Variable | $2,500–$4,000 |
| Destination charges + brokerage | Variable | $800–$1,500 |
| Total landed cost (approximate) | — | $138,771–$140,971 |
| Effective tariff rate on declared value | (301 + 122 + fees) ÷ $100,000 | ~35.5% |
For a fabric pet carrier (17.6% base MFN + 25% Section 301 List 3 + 10% Section 122), the effective rate on declared value reaches 52.6% before freight. The FOB price your supplier quotes is a starting point, not a landed cost.
HTS Code Risks: How Product Configuration Determines Which Section 301 List You Pay
The 17.5 percentage point gap between Section 301 List 3 (25%) and Section 301 List 4A (7.5%) is not fixed by product category — it is determined by your specific HTS code, which is itself determined by product configuration, materials, and principal function. This is where most importers leave money on the table or walk into an unexpected CBP reassessment.
Product Decision | HTS Implication | Section 301 Impact | Typical Duty Shift |
Cat water fountain: pump only vs. pump + heating element | Heating function may move from 8413 (pumps) to 8516 (electrical heating appliances) | Both on Section 301 List 3 at 25% — but CBP misclassification risk increases with added functions | No rate change; reclassification risk increases |
Cat water fountain: standard vs. Wi-Fi + app control | Wi-Fi connectivity may move from 8413/8509 to 8543 (electrical apparatus) | Section 301 List 3 classification risk shifts between HTS chapters; both currently 25% | Rate holds; classification certainty decreases without CBP ruling |
Automatic feeder: mechanical dispenser vs. app-controlled | App control moves from mechanical device (Chapter 84) toward electronic apparatus (Chapter 85) | Section 301 List 3 likely applies in both cases, but correct subheading changes | CBP may reclassify; seek binding ruling before first shipment |
Pet bed: textile outer vs. memory foam with zipper enclosure | May shift from 9404.90 (textile) toward 9404.21 (mattress) or different chapter | Could move from Section 301 List 4A (7.5%) to Section 301 List 3 (25%) | +17.5 percentage points if reclassified to List 3 |
Fabric pet carrier: all-textile vs. textile with metal wire door | Metal component can shift classification toward Chapter 42 (leather goods) | May move from Section 301 List 4A textile classification to Section 301 List 3 | +17.5 percentage points if reclassified |
Nylon dog leash vs. leather dog leash | Chapter 62 (textile) vs. Chapter 42 (leather) | Section 301 List 4A (7.5%) vs. Section 301 List 3 (25%) | +17.5 percentage points for leather |
🏭 From the Factory Floor: The Wi-Fi Module Classification Problem
This is the question we get most frequently from importers of smart pet products: does adding Wi-Fi connectivity change my duty rate? The honest answer is that it changes your HTS code, and whether that changes your Section 301 exposure depends on the specific subheading and which list it falls under — which requires verification at the USTR search tool and a CBP ruling to confirm.
What we have seen in practice: a cat water fountain classified under HTS 8413.70 (centrifugal pumps) carries Section 301 List 3 at 25%. Add a Wi-Fi chip and app control, and CBP may reclassify it under HTS 8543.70 (electrical machines and apparatus not elsewhere specified). That subheading is also on Section 301 List 3 at 25%. So in this case, the rate does not change — but the classification does, and an unreviewed re-import under the old HTS code after a product upgrade is a CBP audit trigger.
The principle: product design changes that add electronic components, connectivity, or new principal functions should trigger a fresh HTS review with your customs broker before the next shipment. This is not optional. CBP can reclassify at the port of entry and assess retroactive duties on prior entries.
⚠️ The Carrier Reclassification Pattern
Soft-sided fabric carriers are one of the most frequently misclassified pet product categories we encounter. An all-fabric carrier with mesh panels typically classifies as a textile article — potentially Section 301 List 4A territory. The same carrier with a metal wire door or rigid metal frame can be reclassified by CBP under Chapter 42 (leather goods and similar containers) or toward luggage HTS codes, both of which carry Section 301 List 3 exposure at 25%.
The design difference is visually minor. The duty difference is 17.5 percentage points. On a 10,000-unit order at $15 declared value per unit, that is $26,250 in additional annual duty — before Section 122. We have worked with importers who caught this during pre-shipment classification review and changed to full-zip mesh closures specifically to preserve the textile classification. The design change cost nothing. The classification review cost a broker consultation fee. The savings were ongoing.
Section 301 Exclusions in 2026: What Is Available and How to Check
The exclusion picture improved materially in late 2025 and is now better than it was in 2023 or 2024 for covered products.
Current Exclusion Status (June 2026)
- 178 active Section 301 exclusions are in effect: 164 product-specific exclusions and 14 solar manufacturing equipment exclusions.
- These were extended through November 10, 2026 as part of the tariff modification agreement from the October 2025 Trump–Xi summit.
- An exclusion that applies to your product eliminates the Section 301 List 3 or List 4A component for covered entries — potentially reducing your effective duty rate to the base MFN rate plus Section 122 only.
- Exclusions expire November 10, 2026. Build this date into procurement planning — exclusion-dependent products face a duty cliff if the agreement is not renewed.
How to check whether your HTS code has an active exclusion
- Step 1: Confirm your 10-digit HTS code with a licensed customs broker.
- Step 2: Search the USTR exclusion database at ustr.gov for your product category.
- Step 3: Cross-reference Chapter 99 endnotes in the CBP HTSUS at hts.usitc.gov — active exclusions appear as Chapter 99 subheadings (e.g., 9903.88.xx).
- Step 4: If an exclusion appears relevant, confirm applicability with a licensed customs broker before applying it to an entry.
Note: The exclusion process for new petitions is narrow. Products must demonstrate no viable domestic production alternative. Most standard pet product categories do not qualify for new petitions, but it is worth checking the current list against your specific HTS code before placing large orders.
IEEPA Tariff Refunds: Are You Eligible?
Importers who paid IEEPA-based tariffs between February 4, 2025 and February 24, 2026 may be eligible for potential refunds, subject to CBP procedures and ongoing litigation. This is one of the most actionable developments of 2026 for importers with recent shipment history, and the window to act is time-limited.
What You May Be Eligible to Recover
- IEEPA “reciprocal tariffs”: the country-specific surcharges imposed in April 2025 on all imports.
- IEEPA fentanyl tariffs on Chinese-origin goods: the additional China-specific IEEPA layer.
- These are separate from Section 301 List 3, Section 301 List 4A, and Section 122 — none of which are eligible for IEEPA refunds.
Steps to Preserve Refund Rights
- Enroll in CBP’s ACE portal (cbp.gov/acesystem) to receive electronic refunds when and if they are issued.
- Identify all entries subject to IEEPA tariffs for the period February 4, 2025 – February 24, 2026.
- Confirm liquidation dates for those entries — importers generally have 180 days from liquidation to file a protest with CBP.
- Engage a licensed customs broker or trade attorney to assess your specific entries and file protests within the applicable window.
Important Caveats
Importers may be eligible for refunds; this is not a guarantee. The CIT order directing refunds has been subject to stays and appeals as of June 2026. The administration stipulated it would issue refunds following a “final and unappealable decision” — that finality has not yet been reached. Treat this as a potential recovery opportunity requiring professional guidance, not an automatic credit.
Section 122 Is Scheduled to Expire July 24, 2026: Scenario Planning
Under current law, Section 122 is scheduled to expire on July 24, 2026 unless Congress authorises an extension or a new trade measure replaces it. This creates a supply chain planning question that requires scenario thinking rather than a single prediction.
Scenario | What Happens | Implication for Importers |
Section 122 expires without replacement | The 10% global surcharge lifts. Duty stack reverts to base MFN + Section 301 + Section 232 (where applicable). | Temporary landed cost reduction. Do not build this into long-term pricing — the administration has other tools to replace it. |
Congress extends Section 122 | Rate continues at 10% (up to 15% statutory cap) for additional period. | Model current landed cost as the base case. Budget for potential increase to 15%. |
Administration invokes new authority | New Section 301 investigations, Section 232 expansion, or bilateral ART agreements replace Section 122. | Multi-origin sourcing strategy becomes more critical. No single country offers permanent tariff immunity. |
Trade deal reduces rates for specific countries | Section 122 suspended or modified under bilateral agreement for key manufacturing hubs. | Vietnam, Thailand, Taiwan may see differentiated rates. USMCA goods (Mexico) already exempt. |
Supply Chain Planning Guidance
Do not optimise the inventory strategy around a single scenario. Model landed cost under two cases: (a) Section 122 expires and is not replaced, and (b) Section 122 is extended or replaced at 10–15%. If the business is viable under both, the current sourcing strategy is defensible. If it only works under scenario (a), that is a concentration risk requiring attention before the expiry date.
Importers considering front-loading inventory before July 24 should weigh potential tariff savings against FBA storage fees, working capital costs, and the risk that Section 122 is extended regardless. Inventory timing decisions based on a single policy outcome have performed poorly throughout this tariff cycle.
Section 301 Is Expanding Beyond China: Non-China Sourcing Is No Longer Risk-Free
The “China Plus One” strategy — diversifying production to Vietnam, Thailand, Cambodia, or Mexico to avoid Section 301 List 3 and List 4A exposure — remains valid for managing current China-specific tariffs. It is no longer a permanent safe harbour from U.S. trade policy risk.
In March 2026, USTR launched 76 new Section 301 investigations targeting trade practices across multiple countries. The outcomes are uncertain and timelines long, but the direction is clear: Section 301 is becoming a multi-country instrument. Importers who treated Vietnam or Thailand as permanently tariff-safe alternatives to China need to revise that assumption.
Origin | Section 301 Exposure | Section 122 (June 2026) | Total Current Duty Range | Key Risk |
China | Section 301 List 3 (25%) or Section 301 List 4A (7.5%) | 10% | 17.5%–52.6%+ | Highest tariff exposure. HTS optimisation and First Sale valuation are the primary levers. |
Vietnam | Vietnam-origin goods are not currently subject to China-specific Section 301 tariffs | 10% | 16%–27.6% (base + S.122) | CBP transshipment enforcement. New USTR Section 301 investigation risk (longer-term). |
Thailand | Not currently subject to Section 301 | 10% | 16%–27.6% (base + S.122) | Growing manufacturing base for pet accessories. Same longer-term Section 301 investigation risk. |
Mexico (USMCA) | Not subject to Section 301. Section 122 exempt for qualifying goods. | 0% (USMCA exempt) | 0–17.6% (base only) | Thinner pet product manufacturing base. Best for high-volume simple SKUs. |
⚠️ The Transshipment Enforcement Warning
CBP has significantly increased enforcement against transshipment fraud: Chinese-origin goods rerouted through Vietnam or other countries with fraudulent certificates of origin. If your Vietnamese supplier is actually a Chinese factory’s transit operation, you face retroactive Section 301 duty assessment at the List 3 rate (25%), civil penalties, and potential criminal referral — covering multiple prior shipments.
Practical protection: require manufacturer’s certificates of origin, production records showing actual Vietnamese inputs, and factory audit documentation. For high-volume programmes, a third-party origin verification from a licensed customs inspector adds meaningful protection. This is not a formality — CBP enforcement actions in this area have been increasing since 2024.
Official Resources for Pet Product Importers
When verifying HTS codes, Section 301 list assignments, exclusions, or duty rates, use primary government sources. Third-party summaries — including this article — should be a starting point, not a final authority.
Primary Government Sources
- USTR Section 301 Search Tool — ustr.gov/section-301-search
- CBP HTSUS Database — hts.usitc.gov (verify HTS codes and Chapter 99 exclusions)
- USITC Tariff Database — usitc.gov (Harmonized System and duty rate lookups)
- CBP CROSS Binding Rulings Database — rulings.cbp.gov (search prior rulings by product or HTS code)
- CBP ACE Portal — cbp.gov (importer of record filings, entry status, IEEPA refund claims)
- Federal Register Tariff Notices — federalregister.gov (search "Section 301" for USTR notices)
Key Professional Resources
- NCBFAA Licensed Customs Broker Directory — ncbfaa.org (find a licensed broker by state or port)
- CBP Binding Ruling Request (Form 177): a binding ruling gives you legal certainty on HTS classification before importing. Recommended for any new product or product with design changes.
Section 301 Compliance Checklist (June 2026)
HTS Classification
- Confirm your 10-digit HTS code with a licensed customs broker — not the 6-digit HS code alone.
- Verify whether that code falls on Section 301 List 3 (25%) or Section 301 List 4A (7.5%) at the USTR search tool.
- Check HTSUS Chapter 99 for any active exclusions on your specific HTS code.
- Review product design changes since your last classification — new electronics, materials, or components may change HTS chapter assignment.
- For smart pet products or products with multiple functions: obtain a CBP binding ruling via CROSS before first shipment.
Tariff Stack
- Calculate total landed cost: base MFN + Section 301 (List 3 or List 4A) + Section 122 (10%, expires July 24) + Section 232 (metal products) + MPF + HMF.
- Model two Section 122 scenarios: expires July 24 as scheduled vs. extended or replaced at 10–15%.
- Do not use FOB price as a proxy for landed cost — the gap is typically 35–55% for China-origin pet products in June 2026.
IEEPA Refund Window
- Identify any entries subject to IEEPA tariffs: February 4, 2025 – February 24, 2026.
- Confirm liquidation dates — 180-day protest window runs from liquidation.
- Engage a customs broker or trade attorney before protest deadline.
Origin and Forward Planning
- Vietnam / Thailand imports: obtain and retain manufacturer certificates of origin, production records, material sourcing documentation.
- China imports: confirm supplier factory address matches production facility on all documentation.
- Note November 10, 2026: Section 301 exclusion agreement expires — review exclusion-dependent products before that date.
- Monitor USTR’s new Section 301 investigations for any targeting your alternative sourcing countries.
Frequently Asked Questions
Most, but not all. Section 301 covers goods across Lists 1–4A representing most Chinese imports. Whether your specific product is covered depends on its precise 10-digit HTS code and product configuration. Some categories fall outside the listed codes. An active Section 301 exclusion would also reduce or eliminate exposure. Verify your specific code at the USTR Section 301 search tool (ustr.gov) before assuming Section 301 applies — or does not.
Pet product categories split between two lists. Section 301 List 3 (25%) covers most hard goods, electronics, furniture, and accessories — including cat trees, electronic feeders, cat water fountains, pet cages, and leather accessories. Section 301 List 4A (7.5%) covers most soft goods — including textile pet beds, plush toys, nylon accessories, and basic plastic items. The determining factor is the 10-digit HTS code, which is driven by material composition and principal function, not just product category name.
No. The February 20, 2026 Supreme Court ruling in Learning Resources v. Trump struck down IEEPA-based tariffs — a separate legal authority. Section 301 is authorised under the Trade Act of 1974 and was not challenged in that case. Section 301 List 3 and Section 301 List 4A remain fully in effect. The Federal Circuit separately upheld the legality of Section 301 Lists 3 and 4A in September 2025.
Yes. Section 122 is a global tariff applying to imports from virtually all countries at a flat 10% rate, effective February 24, 2026. Vietnam-origin goods are not subject to China-specific Section 301 tariffs, but they are currently subject to Section 122. Under current law, Section 122 is scheduled to expire July 24, 2026 unless Congress acts. USMCA-qualifying goods from Mexico and Canada are exempt from Section 122.
All three stack additively on top of the base MFN rate for China-origin goods. Example for a cat tree under Section 301 List 3: 0% base MFN + 25% Section 301 List 3 + 10% Section 122 = 35% before MPF and HMF. Example for a textile pet bed under Section 301 List 4A: 6% base MFN + 7.5% Section 301 List 4A + 10% Section 122 = 23.5%. For Vietnam-origin goods, only the base MFN rate and Section 122 apply — no Section 301 surcharge.
Step 1: Confirm your 10-digit HTS code with a licensed customs broker. Step 2: Search the USTR exclusion database at ustr.gov for your product category. Step 3: Cross-reference Chapter 99 endnotes in the CBP HTSUS at hts.usitc.gov — active exclusions appear as Chapter 99 subheadings (e.g., 9903.88.xx). Step 4: Confirm applicability with a broker before applying the exclusion to an entry. 178 exclusions are currently active through November 10, 2026.
It changes your HTS code classification, which may or may not change your Section 301 rate. A cat water fountain with a basic pump (HTS 8413.70) and the same fountain with Wi-Fi and app control (potentially HTS 8543.70) may both fall under Section 301 List 3 at 25% — but the classification shifts. An unreviewed re-import under the old HTS code after a product upgrade is a CBP audit trigger. Any design change adding electronic components, connectivity, or new principal functions should prompt a fresh HTS review with your customs broker before the next shipment.
No, it is not legally required. However, for products with multiple plausible HTS classifications — smart pet products, products with mixed materials, products that have changed design — a binding ruling provides legal certainty that a broker opinion alone cannot. A binding ruling from CBP’s CROSS database locks in your HTS classification for future entries and protects against retroactive reclassification at the port. For high-volume programmes with significant Section 301 exposure, the cost of a binding ruling is minimal compared to the duty exposure of an incorrect classification.
Yes. 178 Section 301 product exclusions are currently active and extended through November 10, 2026, as part of the October 2025 US–China trade agreement. These include 164 product-specific exclusions and 14 solar manufacturing equipment exclusions. Check your specific HTS code against the USTR exclusion database and HTSUS Chapter 99. If your product is covered, the Section 301 component is eliminated for qualifying entries. The exclusion agreement expires November 10, 2026 — plan large orders accordingly.
