A Practice Note discussing the tariffs imposed by the US on imports of goods originating from China following the investigation of China's acts, policies, and practices related to technology transfer, intellectual property, and innovation conducted by the Office of the US Trade Representative (USTR) under Section 301 of the Trade Act of 1974. This Note discusses the general criteria for imposing tariffs and other measures under Section 301, the chronology of the China Section 301 investigation, the resulting imposition of US tariffs on Chinese goods, China's retaliatory duties on US exports to China, the product exclusion process in each country, and the disputes filed by each country at the World Trade Organization (WTO).