List 3 is the third and largest of the original Section 301 tariff tranches on Chinese imports, announced by USTR on September 21, 2018 (83 FR 47974) and effective September 24, 2018. It covers approximately $200 billion in annual Chinese imports across roughly 5,745 HTS subheadings — a substantial portion of all U.S. imports from China.
List 3 took effect at an initial rate of 10% and was raised to 25% on May 10, 2019, following a stalled round of bilateral negotiations. The rate increase generated significant compliance complications, including the "in transit" rule (the higher rate didn't apply to goods exported before May 10 and entered before June 15, 2019).
List 3 product coverage is far broader than Lists 1 or 2 and includes a wide swath of consumer and industrial goods:
- Furniture
- Lighting fixtures
- Handbags, luggage, and travel goods
- Building materials, including stone, ceramics, and glass
- Pumps, valves, and industrial fittings
- Electrical equipment and components
- Food products, seafood, and agricultural goods
- Auto parts
List 3 duties are declared under Chapter 99 subheading 9903.88.03 and stack on top of the underlying Chapter 1–97 rate. USTR opened a List 3 exclusion process in mid-2019; granted exclusions were published as new Chapter 99 subheadings.
The May 2024 four-year review raised List 3 rates on certain strategic items — including lithium-ion EV batteries (to 25%), face masks and PPE (to 25%), and certain critical minerals.