China Import Duty Calculator 2026: Complete Guide to US Tariffs on Chinese Goods
Calculate exact US import duties on goods from China in 2026. Includes Section 301 rates, Section 232, Section 122, and total landed cost breakdown. Free calculator.
Importing from China in 2026 means navigating multiple layers of tariffs that can push your effective duty rate above 50%. This guide explains every tariff that applies to Chinese goods entering the United States, how they stack, and how to calculate your true landed cost before placing an order.
Current US Tariffs on Chinese Goods (2026)
Goods from China face four potential tariff layers, each calculated on top of the customs value:
| Tariff | Rate | Status |
|---|---|---|
| MFN (Most-Favored-Nation) | 0%–37.5% depending on product | Permanent |
| Section 301 | 7.5%–100% depending on product | Permanent (no sunset) |
| Section 232 | 25% (steel, aluminum, autos) | Permanent |
| Section 122 | 10% (universal surcharge) | Expires July 24, 2026 |
Plus mandatory fees on all formal entries:
- Merchandise Processing Fee (MPF): 0.3464% (min $31.67, max $614.35)
- Harbor Maintenance Fee (HMF): 0.125%
Effective Tariff Rate Examples (China, 2026)
| Product Type | MFN | Sec. 301 | Sec. 232 | Sec. 122 | Total Effective Rate |
|---|---|---|---|---|---|
| Cotton t-shirts | 16.5% | 7.5% | — | 10% | ~34% |
| Consumer electronics | 3.9% | 25% | — | 10% | ~39% |
| Stainless steel cookware | 2.7% | 25% | 25% | 10% | ~63% |
| Solar panels | 0% | 50% | — | 10% | ~60% |
| Electric vehicles | 2.5% | 100% | — | 10% | ~113% |
| Furniture (wood) | 0% | 25% | — | 10% | ~35% |
| Plastic toys | 0% | 25% | — | 10% | ~35% |
| Semiconductors | 0% | 50% | — | 10% | ~60% |
Rates approximate. Actual rate depends on exact HTS code. MPF and HMF not included above.
Step-by-Step: How to Calculate China Import Duties
Step 1: Identify Your HTS Code
The HTS (Harmonized Tariff Schedule) code is a 10-digit number that classifies your product. The first 6 digits are international; the last 4 are US-specific. Your MFN duty rate is tied to this code.
If you don't know your HTS code, describe the product in plain English — TariffCheck's AI will identify the most likely code and look up the current MFN rate.
Step 2: Determine Your Customs Value
The customs value (also called "dutiable value") is what all percentage-based duties are applied to. For most shipments:
Customs value = FOB price + international freight + insurance
Or, if using CIF terms: Customs value = CIF price (it already includes freight and insurance).
Step 3: Calculate MFN Duty
MFN duty rate × customs value = MFN duty amount
Example: 3.9% × $10,500 = $410
Step 4: Check Section 301
For Chinese-origin goods, look up whether your HTS code appears in Section 301 Lists 1, 2, 3, or 4A. The applicable rate is:
- Lists 1–3: 25%
- List 4A: 7.5%
- 2024 increases: 50–100% for specific categories
Section 301 rate × customs value = Section 301 amount
Example: 25% × $10,500 = $2,625
Step 5: Check Section 232
If your product falls under HTS Chapters 72 (iron/steel), 73 (steel articles), 76 (aluminum), or 87 (automobiles), Section 232 applies:
25% × customs value = Section 232 amount
Example: Steel products — 25% × $10,500 = $2,625
Step 6: Add Section 122
Section 122 (expires July 24, 2026): 10% × customs value
Example: 10% × $10,500 = $1,050
Step 7: Calculate MPF and HMF
- MPF: 0.3464% × customs value, with $31.67 minimum and $614.35 maximum
- HMF: 0.125% × goods value (applies to ocean shipments only)
Step 8: Total Landed Cost
Product value + Shipping + All duties + MPF + HMF = Total landed cost
Landed Cost Calculator: China vs. Vietnam vs. Mexico
The same product sourced from different countries carries dramatically different duty burdens. Here's a comparison for $10,000 of consumer electronics:
| Metric | China | Vietnam | Mexico |
|---|---|---|---|
| MFN duty | $390 | $390 | $390 (or $0 USMCA) |
| Section 301 | $2,500 | $0 | $0 |
| Section 232 | $0 | $0 | $0 |
| Section 122 | $1,000 | $1,000 | $1,000 |
| MPF | $364 | $364 | $364 |
| HMF | $13 | $13 | $13 |
| Total duties | $4,267 | $1,767 | $1,767 (or $1,377 USMCA) |
| Total landed cost | $14,267 | $11,767 | $11,767 |
| Savings vs. China | — | $2,500 | $2,500–$2,890 |
Shifting from China to Vietnam for electronics saves approximately $2,500 per $10,000 in goods — a 17.5% reduction in landed cost.
De Minimis: The $800 Threshold
Imports valued at $800 or less are generally exempt from duties under the de minimis provision (Section 321). This has historically benefited Chinese e-commerce platforms like Temu and Shein.
Important 2026 update: The de minimis exemption has been under significant congressional and executive scrutiny. In 2026, goods from China and Hong Kong classified under the IEEPA executive order may face additional treatment at the de minimis threshold. Check CBP guidance before assuming small shipments from China are fully duty-free.
Section 301 Exclusions: Can You Get Exempt?
USTR grants product-specific Section 301 exclusions via a petition process. In 2026:
| Exclusion Status | What It Means |
|---|---|
| Active exclusion | Your HTS code is temporarily exempt from Section 301 |
| Expired exclusion | Previously exempt, now subject to Section 301 again |
| Pending petition | Exclusion request filed but not yet decided |
| No exclusion | Standard Section 301 rate applies |
Exclusion lists are available at ustr.gov. TariffCheck notes when a product category has known active exclusions.
China Country of Origin Rules
Section 301 applies based on country of origin, not country of shipment. CBP uses "substantial transformation" to determine origin:
- Substantial transformation: If manufacturing in a third country fundamentally changes the product's character (not just assembly or minor processing), the product is considered to originate in that country
- Assembly only: Simply assembling Chinese components in Vietnam does not typically change the country of origin to Vietnam
- Customs enforcement: CBP actively investigates transshipment fraud — penalties include seizure, back-duties, and criminal charges
If you're sourcing components from China and assembling elsewhere, consult a customs attorney before assuming Section 301 doesn't apply.
Frequently Asked Questions
What tariffs apply to all goods imported from China in 2026?
All Chinese-origin goods face: (1) standard MFN duty based on HTS code, (2) Section 301 tariff (7.5%–100%), (3) Section 122 surcharge (10%, expires July 24, 2026), (4) MPF and HMF fees. Section 232 applies only to steel, aluminum, and auto products.
Has any of the Section 301 tariffs been removed?
No. Despite trade negotiations, all Section 301 tariffs remain in effect as of April 2026. USTR's statutory review in 2022 confirmed the tariffs. Individual product exclusions exist for specific HTS codes but the lists themselves remain active.
How do I calculate the duty on a $500 order from China?
A $500 informal entry from China: MFN duty (varies by product, e.g., 3.9% = $19.50) + Section 301 (e.g., 25% = $125) + Section 122 (10% = $50) = approximately $194.50 in duties. Informal entries under $2,500 do not require a customs broker but are still subject to duties.
Are handmade or craft items from China subject to Section 301?
Yes. Section 301 applies based on HTS code and country of origin, regardless of whether items are handmade. Folk art, handcrafts, and artisan goods from China are generally classified under HTS Chapter 97 (art) or relevant material chapters and subject to applicable rates.
What happens to Section 301 after the trade war ends?
Section 301 tariffs can only be removed through executive action (proclamation) or new trade agreement. As of 2026, no US-China trade agreement is in negotiation. Treat these tariffs as permanent for planning purposes.
Conclusion
US duties on Chinese goods in 2026 are substantial and complex. A product with a 3.9% MFN rate can carry an effective duty of 40%+ when Section 301, Section 122, and fees are included. Don't rely on the base MFN rate alone — calculate your complete landed cost before committing to a supplier. Use TariffCheck free →