Duty on a $10,000 entry of HTS 7326.90.86.88
| HTS line | What it is | Rate | Duty on $10,000 |
|---|---|---|---|
| 7326.90.86.88 | Column 1 general rate | 2.9% | $290.00 |
| 9903.82.02 | Section 232 metals Annex I-A (50%) | 50.00% | $5,000.00 |
| 9903.88.03 | Section 301 China List 3 | 25.00% | $2,500.00 |
| Total duty | 77.90% | $7,790.00 | |
| Merchandise processing fee (MPF) | $34.64 | ||
| Harbor maintenance fee (HMF, vessel arrivals) | $12.50 | ||
| Estimated landed cost of the goods | $17,837.14 | ||
Priced against measures version 2026-09-03. Estimates for planning only — U.S. Customs and Border Protection determines the final duty on your entry.
How much is the import duty on articles of iron or steel from China?
A shipment of articles of iron or steel classified under HTS 7326.90.86 and made in China currently pays a total of 77.90% in U.S. import duty. That total stacks 3 separate lines: the Column 1 general rate of 2.9%, plus a Section 232 metals duty of 50.00% and a Section 301 China list duty of 25.00%. Additional duties compound on the same entered value, so the arithmetic is a sum of rates rather than a rate applied to a rate.
The schedule also lists a special (preferential) rate for this subheading — Free (A,AU,B,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG). A preference applies only if the goods meet the named programme's rules of origin and the claim is made on the entry, and it never waives a Chapter 99 additional duty. Whether your goods qualify is a question for a licensed customs broker.
The duty stack, line by line
U.S. duty on this code is assembled from separate legal instruments, each with its own authority. Here is what each line on the entry is:
The base line is HTS 7326.90.86.88 itself at 2.9%, the ordinary most-favoured-nation rate that applies to every origin with normal trade relations with the United States.
HTS 9903.82.02 adds 50.00% under Section 232, the national-security tariff on aluminium, steel and copper articles — it follows the article rather than the country, so changing origin does not remove it (engine label: "Section 232 metals Annex I-A (50%)").
HTS 9903.88.03 adds 25.00%: the Section 301 action against China, which charges an extra ad valorem duty on listed Chinese-origin goods on top of the normal rate — the engine's line reads "Section 301 China List 3".
Because a Section 232 line and a Section 301 line are both present, the two stack: 232 attaches to the article (its metal or automotive content), 301 attaches to the origin. Sourcing the same article from a different country removes the 301 exposure but usually leaves the 232 exposure exactly where it was.
Worked example: a $10,000 shipment
Take one ocean shipment of articles of iron or steel with an entered value of $10,000 — the customs value of the goods, before freight and insurance. At 77.90%, the duty is $7,790.00. Of that, $290.00 is the Column 1 duty and $7,500.00 is Chapter 99 additional duty. On top of the duty, the entry attracts a merchandise processing fee of $34.64 and, because it arrives by vessel, a harbor maintenance fee of $12.50. Duty and fees together come to $7,837.14, and the engine puts the landed cost of the goods at $17,837.14.
These are ad valorem rates, so a $100,000 entry of the same goods carries about $77,900 in duty, though MPF is capped per entry. Run your own value, entry date and HTS code through the tariff simulator for the same calculation against the same engine.
What changed, and when
The rate here has been stable across the period we can price: an entry dated 15 October 2025 pays the same 77.90% that applies today. Stability is not a promise — Chapter 99 lists are amended by notice, sometimes with days of warning — but this subheading has not been a moving target from China.
An entry dated 15 May 2026 prices at 77.90%, the same total as today. The Section 122 balance-of-payments surcharge in force over that window (24 February to 23 July 2026, since expired) did not attach to this code.
MPF, HMF and what else lands on the entry
Duty is not the whole bill to Customs. The merchandise processing fee is ad valorem with a statutory floor and ceiling per entry — $34.64 on this $10,000 example. The harbor maintenance fee is charged on vessel arrivals only, $12.50 here; the same shipment flown in would pay no HMF.
Not in any of these figures: antidumping and countervailing duties, excise taxes, quota charges, bond costs, and the freight and brokerage that make up the rest of your landed cost. AD/CVD is worth checking before you commit to a supplier — it is assessed on the producer and exporter, not just on the HTS code, and it can dwarf the tariff.
U.S. imports of 7326.90.86 from China
Between March and July 2026 the U.S. imported $1.9 billion under HTS 7326.90.86 from the 55 origins in this dataset; $462 million of it — 24.7% — came from China, making China one of the larger suppliers on this subheading. The largest were China (24.7%), Mexico (18.6%), Canada (8.2%), Germany (5.3%) and India (5.2%).
Census also reports duty actually collected: entries of HTS 7326.90.86.88 from China paid an average effective duty of 70.63% of value over those months. That is below the 77.90% priced here, which usually means part of that volume entered before the current measures took effect, or entered under a preference, an exclusion or a different 10-digit line. Treat it as a sanity check on your own numbers, not a forecast of your entry.
If you are moving this cargo rather than just pricing it, our China to USA shipping route page covers transit times, ports and documentation on the lane itself, and our Steel Logistics guide covers packing, classification and handling for this cargo type.
Planning around this number
Classification drives this: the page prices HTS 7326.90.86.88, the largest 10-digit line under 7326.90.86 for China by import value, and a neighbouring line in the same subheading can carry different Chapter 99 exposure. Entry date matters as much as origin — the gap between the dates above is a change in law, not in your goods.
Airlift USA does not hold a U.S. customs broker licence — customs entries are handled through our licensed broker network, and the broker of record makes the classification and origin calls. These figures are estimates for planning, produced by the same engine behind our tariff simulator; U.S. Customs and Border Protection determines the final duty on your entry.
The same shipment, priced on three entry dates
| Entry date | Total rate | Duty on $10,000 | What applied |
|---|---|---|---|
| 15 October 2025 | 77.90% | $7,790.00 | Before the 2026 actions |
| 15 May 2026 | 77.90% | $7,790.00 | Inside the Section 122 surcharge window (expired 23 July 2026) |
| Today (2026-09-04) | 77.90% | $7,790.00 | Current measures |
What HTS 7326.90.86.88 actually covers
Other articles of iron or steel > Other > Other > Other > Other > Other
Other 10-digit lines under 7326.90.86: 7326.90.86.30, 7326.90.86.60, 7326.90.86.77, 7326.90.86.88. Rates can differ line by line — confirm your classification with a licensed customs broker before you rely on this figure.
Questions importers ask about HTS 7326.90.86 from China
What is the total import duty on articles of iron or steel (HTS 7326.90.86) from China?
77.90% of the entered value on an entry filed today. That is the Column 1 general rate of 2.9% plus 2 Chapter 99 additional lines (9903.82.02 at 50.00% and 9903.88.03 at 25.00%). On a $10,000 entry that is $7,790.00 in duty, before MPF and HMF. It is an estimate for planning; CBP determines the final duty.
Which Section 301 list does HTS 7326.90.86 fall on?
The engine returns 9903.88.03 at 25.00% for this code — the engine's own label is "Section 301 China List 3". Section 301 list membership is by 8-digit subheading, and exclusions come and go by Federal Register notice, so confirm the current status with your broker before you file.
Can I avoid the Section 232 duty by sourcing from another country?
Usually not. Section 232 is a national-security measure that attaches to the article — its metal, automotive or wood content — rather than to a particular trading partner, and on this code it appears as 9903.82.02 at 50.00%. Changing origin can remove a Section 301 line, but the 232 line generally travels with the goods. Whether a specific article falls inside or outside a 232 derivative annex is a determination for your broker.
Do I pay MPF and HMF on top of this duty?
Yes. On the $10,000 example the merchandise processing fee is $34.64 and, for a vessel arrival, the harbor maintenance fee is $12.50. Neither is included in the 77.90% duty rate. Antidumping and countervailing duties, excise taxes and quota charges are also outside these figures and are checked separately at entry.
How much does the U.S. import under HTS 7326.90.86 from China?
$462 million between March and July 2026, which is 24.7% of the $1.9 billion the U.S. imported under this subheading from the 55 origins in this dataset over the same months. Source: U.S. Census Bureau, imports for consumption, March–July 2026.
Assumptions behind these figures
The tariff engine reports the limits of its own answer. These applied to this calculation:
- USTR Section 301 exclusion heading 9903.88.69 exists for some products of this subheading (U.S. note 20); if your product matches the exclusion text the List duty does not apply
- Product-specific exemptions listed only in the U.S. notes (annexes) were not evaluated; if your product is in an annex the additional duty may not apply
- Antidumping/countervailing duties, excise taxes and quota provisions are not included
- Section 232 derivative articles outside HTS chapters 72–76 (U.S. note 16 lists) are not evaluated
- MPF and HMF use FY2026 rates; HMF applies to vessel arrivals only
Import volumes and effective duty rates on this page: U.S. Census Bureau, imports for consumption, March–July 2026.