US Import Duties and Taxes for Goods from China: 2026 Guide

As a freight forwarder handling shipments from China to the US every day, I see importers deal with these tariff layers constantly. The rules changed again in early 2026. The Supreme Court ruled on February 20 that IEEPA does not let the president impose broad tariffs. All IEEPA-based duties (fentanyl-related 10%, reciprocal baseline 10%, and higher country-specific ones) ended February 24.

The administration moved to Section 122 of the Trade Act of 1974. This allows a temporary global import surcharge up to 15% for 150 days to address balance-of-payments issues. As of March 13, 2026, the rate stands at 10% ad valorem on most imports. It started February 24 and runs through roughly July 24 unless Congress extends it or the administration changes it. Some categories are exempt: critical minerals, pharmaceuticals, certain electronics, passenger vehicles and parts, aerospace products, energy items, and agricultural goods not produced enough domestically.

Section 301 duties remain the main China-specific layer. These started in 2018 over technology transfer and IP issues. Rates range from 7.5% to 25% on most lists, with strategic goods like solar cells and semiconductors at 50% or higher since 2024-2025 adjustments. USTR extended 178 exclusions through November 9, 2026. These cover items like electronic components, medical devices, chemical materials, pump parts, electromechanical parts, printed circuit boards, and solar manufacturing equipment.

Section 232 duties continue on national security goods: steel and aluminum at 50%, copper at similar levels, and new 25% on certain advanced computing chips and derivatives since January 2026 (with carve-outs for R&D and non-data-center uses).

AD/CVD orders hit about 230 Chinese products, some exceeding 200%. These stack on top of everything else.

De minimis changed permanently. The $800 duty-free threshold for low-value shipments ended for China and Hong Kong in May 2025, then for all countries in August 2025. Executive orders continued the suspension into 2026. Low-value imports now require formal or informal entry. Use Entry Type 11 for many under $2,500: file CBP Form 7501 electronically via ACE, include 10-digit HTS codes, and pay duties. Postal shipments face specific fees or rates. This hits e-commerce, samples, and small batches hard-more paperwork, longer clearance, higher costs.

How Tariffs Stack Up in 2026

Most China imports face multiple layers. Start with the base MFN/HTS rate (0% to 37.5%, often 2.5%-6% for consumer and industrial goods). Add Section 301 if applicable. Add Section 232 for metals, chips, auto parts. Add the current 10% Section 122 surcharge unless exempt. Throw in AD/CVD where it applies.

Here is how it looks for sample categories (approximate totals, CIF value basis, excluding fees and state sales tax):

These numbers show why landed cost jumps fast. One missed exclusion or wrong HTS code adds thousands.

Step-by-Step: How to Calculate Your Duties

1. Get the exact 10-digit HTS code. Use the USITC HTS Search tool. Wrong code means wrong rate and possible penalties.
2. Check the base MFN rate in Column 1 (General).
3. Look for Section 301 applicability. Check Chapter 99 subheadings (9903.xx). If listed and not excluded, add the rate.
4. Verify exclusions. Pull the latest USTR list for the 178 items extended to November 9, 2026.
5. Add Section 232 if the product matches (HTS codes in proclamations).
6. Apply Section 122 10% unless the goods qualify for exemption (check Annexes in the February 20 proclamation).
7. Calculate on CIF value: Cost + Insurance + Freight. Multiply by each ad valorem rate. Add Merchandise Processing Fee (MPF, capped), harbor maintenance if ocean, broker fees.
8. Factor state sales/use tax after entry.

Tools help: USITC HTS Search, CBP website , or simulators like Flexport. For accuracy, especially with exclusions or AD/CVD, run it past a customs broker.

Impact on Key Industries We Serve

Chemicals: Base rates vary. Section 301 often 25%. AD/CVD common on certain intermediates. Exclusions help some materials and pump components. De minimis loss hurts sample shipments.

Automotive: Parts frequently hit Section 232 (50% on steel/aluminum/copper content) plus Section 301. The 10% Section 122 stacks unless exempted. Cost pressure pushes suppliers to rethink sourcing.

Food: Additives and packaging usually lower base rates. Section 301 applies selectively. De minimis changes slow small/test imports. AD/CVD rare but watch for specific cases.

Energy: Batteries, solar cells, rare earths face high Section 301 (50%+). Exclusions on solar manufacturing equipment and critical minerals (lithium, cobalt, nickel) provide relief. Section 122 often exempts energy products.

Across these sectors, total duties push landed costs up 20-50% compared to pre-2018 levels. Margins shrink. Pricing adjusts or volumes drop.

Ways to Manage and Reduce the Hit

Monitor exclusions closely. USTR can extend or modify before November 9, 2026.

Review HTS classification. Small changes in description or composition sometimes move you to a lower rate or exclusion-without breaking rules.

Shift sourcing where possible. Vietnam, Mexico, India often avoid Section 301. Use USMCA for qualifying goods.

Build inventory before July if Section 122 looks likely to extend or rise.

Choose ocean over air for larger shipments-lower per-unit freight helps offset duties.

File accurate entries. Keep records for audits. Use electronic tools to pre-calculate.

Work with a reliable freight forwarder who handles HTS consulting, exclusion tracking, customs clearance, and multi-modal options. At Zhejiang Wilson Supply Chain Management Co., Ltd., we do this daily for chemical, auto, food, and energy clients. We run classifications, calculate landed costs upfront, optimize routes, and build sustainable networks that cut exposure.

The 2026 landscape stays tough but manageable. Section 122 is temporary. Exclusions give breathing room until November. Plan shipments with current rates in mind, watch CBP and USTR updates, and get expert help early.

If your next China shipment needs clear duty estimates or logistics support, reach out. We help turn these rules into workable plans. Email: gm@wilson-cargo.com