The latest Section 301 tariff exclusion extension could provide meaningful savings for businesses importing certain products from China. In November 2025, the U.S. Trade Representative (USTR) extended 178 exclusions that would otherwise have expired on November 29, 2025, providing qualifying imports continued relief from additional Section 301 duties through November 10, 2026.
For businesses, however, knowing that exclusions were extended is only the beginning. Importers need to determine whether their merchandise meets the requirements of a particular exclusion, confirm the appropriate tariff classification and country of origin, and properly claim the exclusion when entering qualifying goods.
Companies that previously paid Section 301 duties should also consider whether an applicable exclusion or another legal basis could affect those payments. Understanding exactly which entries qualify—and acting within applicable customs deadlines—can be critical when substantial import costs are involved.
Key Takeaways About the Section 301 Tariff Exclusion Extensions
- 178 exclusions remain in effect: USTR extended 178 existing exclusions from certain China Section 301 tariffs through November 10, 2026.
- The extension is limited: It does not suspend Section 301 tariffs generally or exclude every product imported from China.
- Product details matter: Eligibility depends on whether the imported merchandise satisfies the applicable exclusion language and customs requirements.
- Classification and origin are important: Businesses should verify the Harmonized Tariff Schedule (HTS) classification and country of origin of potentially affected products.
- Past payments warrant review: Companies that paid Section 301 duties on potentially excluded merchandise may want to determine whether a lawful avenue for recovery remains available.
Are Section 301 Tariff Exclusions Extended Through 2026?
Yes. The Office of the U.S. Trade Representative (USTR) extended 178 existing exclusions from certain China Section 301 tariffs through November 10, 2026. However, the extension does not apply to every product subject to Section 301 tariffs. Businesses must determine whether their particular merchandise falls within one of the specified exclusions.
What Is a Section 301 Tariff Exclusion?
Section 301 of the Trade Act of 1974 authorizes the United States to take certain actions in response to foreign acts, policies, or practices that meet the statute's requirements. Section 301 actions involving China's technology transfer, intellectual property, and innovation practices resulted in additional duties covering numerous categories of Chinese-origin products.
A tariff exclusion provides relief from those additional Section 301 duties for merchandise that falls within the scope of the exclusion. It does not necessarily eliminate the ordinary customs duties, fees, or other trade remedies that may otherwise apply to the imported product.
That distinction is important for budgeting. A business may qualify for a Section 301 exclusion and still owe the product's regular tariff rate or other applicable charges.
USTR has established and modified exclusion processes at various points throughout the Section 301 actions against China. As of September 2026, 178 current exclusions have been extended through November 10, 2026. USTR also initiated a second statutory four-year review of the China Section 301 actions in May 2026, making continued monitoring particularly important for businesses affected by these tariffs.
Which Section 301 Tariff Exclusions Were Extended Through November 2026?
The current extension covers 178 exclusions that were scheduled to expire on November 29, 2025. USTR announced on November 26, 2025, that these exclusions would instead remain in effect through November 10, 2026.
This does not mean that 178 new exclusions became available. Rather, USTR continued the exclusions already in effect. Businesses should therefore avoid treating headlines about a "tariff exclusion extension" as a general reduction in China tariffs. The practical question is whether the company's specific merchandise falls within one of the exclusions that the USTR continued.
The official USTR materials identify the exclusions and their applicable tariff provisions. Companies importing multiple product lines may need to review each line separately rather than assume that an exclusion covering one type of merchandise applies to other products in the same general category.
Mastering Section 301 tariff exclusion extensions is just the first step—explore our complete tariff & customs dispute guide to build an unbeatable legal strategy for your import business.
How Do You Know Whether Your Product Qualifies for a Section 301 Exclusion?
Determining whether an exclusion applies requires more than looking at a commercial product name. Customs treatment is tied to the Harmonized Tariff Schedule of the United States (HTSUS) and the specific language governing the applicable Section 301 action and exclusion.
USTR advises businesses evaluating Section 301 treatment to begin by identifying the product's HTS subheading. Its Section 301 search tool allows users to search an eight-digit HTS subheading to determine whether it falls under one of the relevant tariff actions and identify the applicable additional duty rate.
Businesses should also consider the product's country of origin. U.S. Customs and Border Protection (CBP) explains that the China Section 301 duties are based on country of origin, not merely the country from which the goods were exported.
An importer evaluating a potential business tariff exclusion should therefore examine the actual merchandise, its classification, origin, applicable Chapter 99 provisions, and the precise wording of the exclusion.
If there is uncertainty about whether merchandise falls within an exclusion, CBP states that prospective importers may seek guidance from an Import Specialist at the appropriate Center of Excellence and Expertise or request a binding ruling from Customs.
What Should Businesses Do About the 2026 Tariff Exclusion Extension?
The current extension provides an opportunity for businesses to review their import activity rather than simply waiting until November 2026.
Start by identifying products imported from China and determining which are subject to additional Section 301 duties. From there, compare potentially affected merchandise with the exclusions that remain in force and review the entries on which Section 301 duties have been or are currently being paid.
For companies with substantial import volume, this analysis can extend beyond prospective savings. Past entries may also deserve attention, particularly when a business believes it paid additional duties on merchandise that qualified for an applicable exclusion.
The procedural status of those entries matters. Liquidation, protest deadlines, and other customs requirements can affect what remedies remain available, so businesses should not assume that every past payment can automatically be recovered.
When questions arise regarding classification, exclusions, CBP decisions, or refund procedures, the customs attorneys at The Russo Firm handle Section 301 and Section 232 claims and can evaluate the legal options available for specific entries.
Can a Section 301 Tariff Exclusion Extension Lead to a Refund?
Potentially. If a Section 301 exclusion applies to merchandise on which a business paid additional duties, the importer may have a basis to seek a refund. However, an exclusion extension does not automatically generate a refund check from U.S. Customs and Border Protection.
Whether duties can be recovered depends on factors including the exclusion's scope and effective dates, the merchandise involved, how the entries were reported, and the procedural status of those entries. Businesses must also be able to establish that the imported products actually satisfy the requirements of the exclusion.
That last point can be important when reviewing older entries. In a 2025 CBP ruling involving a claimed Section 301 exclusion for frozen tilapia fillets, Customs rejected the exclusion claim after finding that the evidence did not sufficiently establish that the specific merchandise at issue qualified. The decision illustrates why importers need records connecting an exclusion to the actual goods and entries for which they seek relief.
Companies that believe they paid additional duties on excluded merchandise should speak with a tariff refund attorney about their exclusion request and determine whether an available procedure allows them to seek recovery.
When expiration dates cost your business thousands, evaluating economic damages helps importers measure the true financial impact of lost Section 301 tariff exclusions.
Why Shouldn't Businesses Wait Until November 2026?
The November 10, 2026, expiration of the current exclusions should not be confused with the deadline for challenging the treatment of a particular customs entry. Customs procedures operate on their own timelines.
For example, CBP eventually liquidates an entry, generally finalizing its determination of the duties owed. Depending on the circumstances, importers may need to take action before or after liquidation within specific time limits to preserve a potential claim.
That creates a practical problem for companies with substantial import activity. Two shipments containing the same merchandise could have different procedural statuses because they entered the country at different times. Waiting until the exclusion itself nears expiration could leave a business with fewer options to address earlier entries.
Companies should therefore review potentially affected imports now. Speak with a customs attorney who handles Section 301 and 232 claims and can evaluate the exclusion, entry records, liquidation status, and available administrative or legal remedies.
What Happens When the Current Section 301 Exclusions Expire?
As of mid 2026, the 178 exclusions are scheduled to remain in effect through November 10, 2026. Businesses should not assume that USTR will either extend them again or allow them to expire.
The history of these exclusions demonstrates why monitoring official announcements matters. USTR has repeatedly extended and modified exclusion periods, and the agency maintains an official page containing notices and related documents concerning the exclusions.
Companies that rely on an exclusion should prepare for either possibility. That may include estimating how renewed tariffs would affect product costs, reviewing supply contracts and pricing, and monitoring USTR announcements as November approaches.
Businesses should also remember that the Section 301 policy extends beyond these particular China exclusions. Federal trade actions continue to evolve, making current government guidance more reliable than assumptions based on how tariffs operated in previous years.
Frequently Asked Questions About Section 301 Tariff Exclusions
Are All Section 301 Tariff Exclusions Extended Through November 2026?
No. The current extension applies to 178 specified exclusions associated with the China Section 301 action. Businesses should review the official exclusion language rather than assume that an extension applies simply because their merchandise is subject to Section 301 duties.
Does a Section 301 Exclusion Eliminate Every Tariff on My Product?
Not necessarily. A Section 301 exclusion generally provides relief from the additional duty imposed by the applicable Section 301 action. The merchandise may remain subject to its ordinary customs duty and other applicable tariffs, fees, or trade remedies.
Can Small Businesses Benefit From a Section 301 Tariff Exclusion?
Yes. Eligibility turns on the merchandise and the applicable exclusion, rather than the importer's size. A small or mid-sized company importing qualifying goods can potentially benefit from an exclusion just as a larger importer can.
Can Section 301 Duties Be Recovered Through Duty Drawback?
Section 301 duties are eligible for duty drawback, according to CBP. Drawback is a separate customs mechanism that can refund certain duties, taxes, and fees when statutory requirements are met, such as for qualifying exports or destroyed merchandise. Whether the drawback applies to a particular company's transactions requires a separate analysis from determining whether its merchandise qualifies for an exclusion.
Review Your Section 301 Tariff Exposure With the Customs Attorneys at The Russo Firm Before the Current Exclusions Expire
The 2026 tariff exclusion extension gives businesses additional time to benefit from 178 exclusions, but it should also prompt importers to examine what they are currently paying and what they have already paid.
A careful review can determine whether products fall within an existing exclusion, whether the company has properly claimed available tariff treatment, and whether past Section 301 payments warrant further investigation. Businesses that wait until the November 2026 expiration date may lose valuable time to address individual entries or preserve available remedies.
The attorneys at The Russo Firm help importers evaluate Section 301 exclusions, customs entries, tariff payments, and potential refund claims. Our firm has represented Florida clients across multiple practice areas, and our attorneys bring that commitment to advocacy to businesses nationwide facing federal tariff and customs disputes.
If your company has questions about a Section 301 tariff exclusion, duties it has already paid, or the effect of the November 2026 deadline, contact the attorneys at The Russo Firm at (844) 847-8300 to discuss your legal options today.