USTR Section 301 List 4B
/ˌjuː ɛs tiː ɑr ˈsɛkʃən θri oʊ wʌn lɪst fɔr biː/
USTR Section 301 List 4B was the planned final tranche of Section 301 tariffs on Chinese goods, covering many high-profile consumer products such as laptops, cell phones, video game consoles, and computer monitors. It was scheduled to take effect on December 15, 2019 at 15%, but USTR suspended it indefinitely days before that date as part of the U.S.–China Phase One agreement. List 4B duties were never collected.
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In Detail
The legal basis for USTR Section 301 List 4B stems from the USTR's investigation under Section 301 of the Trade Act of 1974. This investigation, initiated in August 2017, found that China's acts, policies, and practices related to technology transfer, intellectual property, and innovation were unreasonable and discriminatory, burdening or restricting U.S. commerce. List 4B was the final tranche of products identified by the USTR in response to these findings, designed to exert further pressure on China to alter its trade policies.
In August 2019 USTR split its fourth tranche of Chinese goods into two lists. List 4A took effect on September 1, 2019 at 15% and was later reduced to 7.5% on February 14, 2020. List 4B was deferred to December 15, 2019 so that holiday-season consumer goods, including cell phones, laptop computers, video game consoles, certain toys, computer monitors, and some footwear and apparel, would not be hit first. On December 13, 2019, with the Phase One agreement announced, USTR suspended the List 4B action indefinitely, and the suspension was published in the Federal Register shortly afterward.
The practical consequence is a frequent source of error: products whose subheadings appear only on List 4B carry no Section 301 duty under the original China action. Importers sometimes assume that because a product type such as laptops or smartphones was named in Section 301 coverage, an additional duty applies. Exposure has to be checked at the 8-digit subheading against the lists actually in effect (1, 2, 3 and 4A) and against any later modifications, such as the 2024 four-year review increases.
Classification Significance
Treating a List 4B product as dutiable under Section 301 leads to overpayment, and assuming every Chinese consumer electronic is exempt because laptops and phones were on List 4B leads to underpayment for products that actually sit on List 3 or 4A. Both errors come from reasoning at the product-category level instead of the subheading level. The only reliable test is the specific HTSUS subheading, the country of origin, and the Chapter 99 provisions in force on the date of entry.
How Kanon Handles This
Kanon resolves the HTSUS subheading first, through a recorded GRI traversal, and then evaluates Chapter 99 overlays against that subheading and the declared country of origin. Because List 4B was never put into effect, it never generates an additional duty in Kanon's output, and the Classification Support Package records which Section 301 lists were checked and why each did or did not apply.
Frequently Asked Questions
Are laptops and cell phones subject to Section 301 tariffs?
Not under the original Section 301 China lists. Laptops and cell phones were placed on List 4B, which was suspended in December 2019 and never took effect. Always confirm at the 8-digit subheading, since related products such as some components and accessories sit on other lists.
What was the difference between List 4A and List 4B?
Both came from the same fourth tranche. List 4A took effect September 1, 2019 at 15%, reduced to 7.5% in February 2020, and remains in effect. List 4B was scheduled for December 15, 2019 but was suspended indefinitely and never collected.
Could List 4B tariffs still be imposed?
The action was suspended, not formally terminated, so USTR could in principle revisit it through a new Federal Register notice. Any change would be published by USTR and reflected in Chapter 99 of the HTSUS before it applied to entries.