Tariff guide for importers

US tariffs on China in 2026: what Chinese goods pay now and what changed

As of September 25, 2026, goods of Chinese origin pay the normal US duty for their HTS line, the Section 301 list duty where the line is listed, and a 12.5% Section 301 forced-labor duty in force since July 24, 2026. The IEEPA fentanyl and reciprocal tariffs ended on February 24, 2026, and the 10% Section 122 surcharge expired on July 24. Here is the full stack, the dates and how to find a rate.

Updated · 40 primary sources

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Key facts

Section 301 forced-labor duty on products of China
12.5% since July 24, 2026 (9903.05.31)[1]
Section 301 China Lists 1, 2 and 3
25% (9903.88.01 to 9903.88.04)[2]
Section 301 China List 4A
7.5% (9903.88.15)[2]
Section 301 four-year review products
25%, 50% or 100% (9903.91.01 to 9903.91.03, 9903.91.05 and later lines)[2]
IEEPA fentanyl and reciprocal duties on China
Not collected on entries from February 24, 2026[32]
Section 122 surcharge
10%, February 24 to July 24, 2026; expired[34]
Section 301 exclusions in force
178, through November 9, 2026[7]
UFLPA rebuttable presumption
In force since June 21, 2022[18]

What a US buyer pays on Chinese goods today

US duties are owed by the importer of record, usually the US buyer, not the Chinese exporter. The liability is a personal debt of the importer to the United States.[3] Section 301 duties follow the country of origin, not the country of export, and every duty is set by the 10-digit HTS line of the goods.[4]

As of September 25, 2026, an entry of Chinese-origin goods is built from these layers. Which ones apply depends on the product.

  • The normal (Column 1 General) duty for the HTS line, from free upward.[2]
  • The Section 301 list duty if the line is on one of the China lists: 25% on Lists 1 to 3, 7.5% on List 4A, and 25%, 50% or 100% on products raised in the 2024 four-year review.[2][5]
  • The 12.5% Section 301 forced-labor duty on products of China under 9903.05.31, since July 24, 2026, on top of any list duty, unless the goods fall in an exemption.[1][2]
  • Section 232 duties on covered goods such as steel, aluminum, copper, vehicles and parts, and wood products. Goods under the Section 232 headings listed in 9903.05.90 (metals, vehicles and parts, wood products, patented pharmaceuticals and semiconductors) are exempt from the forced-labor duty but not from the list duties; newer Section 232 programs, such as drones, are not on that list.[2]
  • Antidumping and countervailing duties where a Commerce order covers the product.[11]
  • Fees: the merchandise processing fee and, for ocean freight, the harbor maintenance fee.[40][39] See customs clearance for the current fee limits.

The US duty stack on goods from China, September 25, 2026

Rates are additional to the Column 1 duty unless the row says otherwise. The rows marked ended are listed because many 2025 and early 2026 landed-cost quotes still include them.

US duties on products of China, as of September 25, 2026
MeasureRateChapter 99 headingIn force
Column 1 General (MFN) dutySet by HTS line[2]None (the 10-digit line itself)In force
Section 301, China Lists 1 and 2 (in force)25%[2]9903.88.01, 9903.88.02[2]Since July 6 and August 23, 2018[6]
Section 301, China List 3 (in force)25%[2]9903.88.03, 9903.88.04[2]In force
Section 301, China List 4A (in force)7.5%[2]9903.88.15[2]In force
Section 301, four-year review products (in force)25%, 50% or 100% by product group[2]9903.91.01, 9903.91.02, 9903.91.03, 9903.91.05 and others[2]From September 27, 2024 or later dates by group[5][2]
Section 301, forced labor (in force)12.5%[1]9903.05.31 (Hong Kong: 9903.05.43)[2]Since July 24, 2026[1]
Section 232 (in force)Metals: 50% or 25% of full customs value by product list, lower for some goods; other programs vary[8][9]By program[2]Metals on full value since April 6, 2026[8]
Antidumping and countervailing dutiesSet by each order[11]None; case number on the entryOrder by order
Section 122 surcharge (ended)10%[34]9903.03.01[34]February 24 to July 24, 2026[34]
IEEPA reciprocal tariff (ended)10% from April 5, 84% from April 9, 125% from April 10, then 10% from May 14, 2025[23][24][25][26]9903.01.63, 9903.01.25[25][26]April 5, 2025 to February 23, 2026[23][32]
IEEPA fentanyl duty (ended)10%, then 20% from March 4, 2025, then 10% from November 10, 2025[20][22][28]9903.01.24[28]February 4, 2025 to February 23, 2026[20][32]

Section 301: the China lists and the forced-labor duty

Section 301 is the main reason Chinese goods pay more than the same goods from elsewhere. There are two separate actions, and a product can pay both.

The technology-transfer lists. USTR's first China actions took effect on July 6 and August 23, 2018.[6] The HTS now carries 25% for Lists 1, 2 and 3 and 7.5% for List 4A.[2] The 2024 four-year review raised rates on named product groups, including 100% on electric vehicles (9903.91.03) and 50% on solar cells (9903.91.02), from September 27, 2024, with later steps for other groups.[5][2] USTR extended 178 product exclusions through 11:59 p.m. eastern daylight time on November 9, 2026.[7] It opened the second four-year review on May 6, 2026.[6] Our Section 301 guide covers each list, the exclusions and the review in detail.

The forced-labor duty. On July 28, 2026, USTR published actions in 60 Section 301 investigations of economies' failure to impose and effectively enforce a ban on imports made with forced labor. It set 12.5% on products of China and 12.5% on products of Hong Kong, for goods entered from 12:01 a.m. eastern time on July 24, 2026. Goods loaded before that time and entered before 12:01 a.m. on July 28, 2026 were exempt.[1] Under U.S. note 52, goods that pay this duty also pay any other additional duty in the same subchapter, which includes the China lists.[1] The exemptions for China sit in 9903.05.85 to 9903.05.92 and cover goods in transit on July 24, listed HTS provisions and articles, civil aircraft, listed pharmaceutical articles, the Section 232 goods named in 9903.05.90, donations and informational materials. HTS Revision 19 has no China-specific exemption heading.[2]

Section 232 on Chinese goods

Section 232 duties apply by product, at the same rate for every origin unless a proclamation sets a partner rate. Since April 6, 2026, the metals duties apply to the full customs value, regardless of metal content: 50% for all aluminum and steel articles, most copper articles and certain derivatives, 25% for the copper articles and derivatives on a second list, and lower rates for some goods.[8] Proclamation 11032 revised those product lists from June 8, 2026.[9]

For Chinese goods the stacking matters. A product under one of the Section 232 headings named in 9903.05.90 (metals, vehicles and parts, wood products, patented pharmaceuticals and semiconductors) is exempt from the 12.5% forced-labor duty, but the China list duties still apply, and CBP's reporting order puts the Section 301 Chapter 99 number first and the Section 232 number after it.[2][10] Every 232 program, rate and date is in our Section 232 guide.

Antidumping and countervailing duties on Chinese goods

When Commerce finds that goods were sold in the US at unfairly low or subsidized prices, it sets antidumping (AD) or countervailing (CVD) duties, and CBP collects them.[11] They come from product-specific orders, with rates set by exporter, and are paid on top of every duty above. Check whether an order covers the product before you place a purchase order.

A few long-standing orders on common Chinese exports, each with its scope, HTS numbers and notices on our AD/CVD pages:

UFLPA: goods linked to Xinjiang are presumed barred

The Uyghur Forced Labor Prevention Act was signed into law on December 23, 2021, and its rebuttable presumption took effect on June 21, 2022. Goods mined, produced or manufactured wholly or in part in the Xinjiang Uyghur Autonomous Region, or by an entity on the UFLPA Entity List, are prohibited from US importation under 19 U.S.C. 1307.[18] CBP enforces the presumption at entry and can detain shipments. To overcome it, the importer has to show by clear and convincing evidence that the goods were not made with forced labor, and CBP publishes example documents importers can provide to secure release.[18]

The Entity List is maintained by the Forced Labor Enforcement Task Force, chaired by the Department of Homeland Security. The update published on August 3, 2026 added 43 entities.[19] The presumption reaches inputs as well as finished goods, so a product assembled outside Xinjiang can still be caught if a component traces back to it. Supply-chain tracing documents should be ready before the goods ship; your licensed customs broker can tell you what CBP asks for.

UFLPA is an import ban, not a tariff. It is separate from the 12.5% Section 301 forced-labor duty, which applies by country of origin whatever the supply chain.[1]

IEEPA tariffs on China: from 10% to 145%, then zero

The International Emergency Economic Powers Act (IEEPA) tariffs on China came in two parts, both reported on their own Chapter 99 lines. Except for February 20, 2026, each date below is when the change applied to goods entered for consumption.

  • February 4, 2025. Executive Order 14195 imposes an additional 10% on products of China, citing the synthetic opioid supply chain (the fentanyl tariff).[20]
  • March 4, 2025. Executive Order 14228 of March 3, 2025 raises the fentanyl duty from 10% to 20%, for goods entered from 12:01 a.m. eastern time on March 4.[21][22]
  • April 5, 2025. The 10% baseline reciprocal tariff under Executive Order 14257 starts on goods from nearly all countries, including China.[23]
  • April 9, 2025. China's own reciprocal rate under Executive Order 14257 was due to start at 34% that day; Executive Order 14259 raises it to 84% from the same time (9903.01.63).[23][24]
  • April 10, 2025. Executive Order 14266 raises it again to 125%, while suspending the higher country rates for most other trading partners.[25] With the 20% fentanyl duty, Chinese goods outside the exemptions paid 145% on top of the normal duty and any Section 301 duty.
  • May 14, 2025. Executive Order 14298 suspends 24 percentage points of the reciprocal rate for 90 days and removes the increases, leaving 10% on products of China, Hong Kong and Macau.[26] Executive Order 14334 extends the suspension to November 10, 2025.[27]
  • November 10, 2025. Executive Order 14357 cuts the fentanyl duty from 20% to 10% (9903.01.24), and Executive Order 14358 extends the reciprocal suspension to November 10, 2026.[28][29]
  • February 20, 2026. The Supreme Court holds in Learning Resources, Inc. v. Trump that IEEPA does not authorize the President to impose tariffs. Executive Order 14389, signed the same day, orders that the IEEPA duties under both the fentanyl order and the reciprocal order no longer be in effect or collected, and states that Section 232 and Section 301 duties are not affected.[30][31]
  • February 24, 2026. CBP stops collecting IEEPA duties on goods entered from 12:00 a.m. eastern time.[32]

Section 122 and refunds of what was paid

Proclamation 11012 put a 10% surcharge on most imports under Section 122 of the Trade Act of 1974, for 150 days.[33] CBP applied it under 9903.03.01 to goods entered from 12:01 a.m. on February 24, 2026 until 12:01 a.m. on July 24, 2026, and told filers to report the Section 301 heading first, then Section 122, then Section 232.[34] China had no separate rate. The 12.5% forced-labor duty started the day the surcharge ended.[1]

CBP refunds valid claims for IEEPA duties already paid, with interest, through CAPE Declarations in ACE. Only the importer of record for the entries, or the authorized customs broker that filed them on its behalf, can file the CAPE Declaration.[35] A Chinese exporter that was not the importer of record cannot file one. See the tariff refund guide for the steps, the deadlines and the status of Section 122, and get an IEEPA refund estimate for what your entries paid.

Low-value parcels from China

China lost duty-free de minimis treatment first. Executive Order 14256 ended it for products of China and Hong Kong entered from May 2, 2025.[36] Executive Order 14324 suspended it for every country from August 29, 2025, and CBP wrote the suspension into its regulations from June 24, 2026, so shipments of $800 or less arriving by any mode other than international mail now need a formal or informal entry.[37][38]

A small shipment of Chinese goods is therefore no longer duty-free. Our de minimis guide covers the postal rules and entry types.

How to find the rate for your product

The duty depends on the 10-digit HTS line, the country of origin and the entry date. These steps get you to an estimate. The importer's licensed customs broker confirms it on the entry.

  1. Classify the product to 10 digits with the HTS code finder.
  2. Open the tariff simulator with China as origin, enter the code and the entry date. It lists the Column 1 duty, each Chapter 99 duty in force on that date, MPF and HMF.
  3. Compare with ready-made pages for common Chinese exports, such as laptops, smartphones, toys, power supplies and plastic articles, or browse import duty by HTS code.
  4. Check whether the product is under an AD/CVD order, covered by Section 232, or matches one of the Section 301 exclusions that run to November 9, 2026.[7]
  5. Check the supply chain for any Xinjiang input or UFLPA-listed supplier before the goods ship.[18]
  6. Ask the importer's licensed customs broker to confirm the Chapter 99 lines and their reporting order before filing.

Run your own numbers

Terms on this page:Antidumping and Countervailing Duties (AD/CVD)Harmonized Tariff Schedule (HTS)Importer of Record (IOR)Merchandise Processing Fee (MPF)Harbor Maintenance Fee (HMF)

Frequently asked questions

What is the US tariff on Chinese goods in 2026?

As of September 25, 2026, most Chinese goods pay the normal duty for their HTS line plus a 12.5% Section 301 forced-labor duty, and, if the line is on a China Section 301 list, a further 7.5%, 25%, 50% or 100%.[1][2] Goods under the Section 232 headings named in 9903.05.90 skip the 12.5% but not the list duties.[2] Check your line in the tariff simulator.

Is the 145% tariff on China still in effect?

No. The 145% was the 125% IEEPA reciprocal rate plus the 20% fentanyl duty, in April and May 2025.[25][21] The reciprocal rate dropped to 10% from May 14, 2025, and CBP stopped collecting all IEEPA duties on goods entered from February 24, 2026.[26][32]

Is the fentanyl tariff on China still collected?

No. It was an IEEPA duty, 10% at the end, and the Supreme Court held on February 20, 2026 that IEEPA does not authorize tariffs. Collection ended on February 24, 2026.[28][30][32]

Did the Supreme Court ruling end the Section 301 tariffs on China?

No. The ruling was about IEEPA. The order ending the IEEPA duties says it does not affect Section 232 or Section 301 duties, so the China lists are still collected.[31]

What is the 12.5% tariff on China?

A Section 301 duty on products of China for failing to prohibit imports made with forced labor, in force since July 24, 2026 under 9903.05.31. It is added on top of any China list duty. Goods under the Section 232 headings named in 9903.05.90, and a few other categories, are exempt.[1][2]

Do US tariffs on China apply if the goods ship from Vietnam or another country?

CBP applies the China Section 301 duties by country of origin, not country of export.[4] Where Chinese goods are processed in a third country, whether they become goods of that country is a legal question for a licensed customs broker.

Are IEEPA tariffs on Chinese goods refundable?

CBP refunds valid claims for IEEPA duties, with interest, through CAPE Declarations, and only the importer of record for the entries or the authorized customs broker that filed them on its behalf can file one.[35] See the tariff refund guide and get an IEEPA refund estimate.

What happens to a shipment detained under UFLPA?

Goods made wholly or in part in Xinjiang, or by an entity on the UFLPA Entity List, are presumed barred. CBP conducts applicability and exception reviews of detained goods. To overcome the presumption, the importer has to show, by clear and convincing evidence, that the goods were not made with forced labor.[18] The importer, usually with its licensed customs broker, responds to CBP.

Can Airlift clear my shipment from China through US customs?

Airlift USA is an NVOCC and freight forwarder, not a licensed customs broker. We move freight from Chinese ports to the US and arrange the US customs entry through licensed customs brokers.

Sources

  1. Notice of Actions in Section 301 Investigations of Acts, Policies, and Practices of Various Economies Related to the Failure of Each Economy To Impose and Effectively Enforce a Prohibition on the Importation of Goods Produced With Forced Labor (91 FR 47318). Federal Register (Office of the U.S. Trade Representative), July 28, 2026.
  2. Harmonized Tariff Schedule of the United States, 2026 Revision 19, Chapter 99 subchapter III (headings 9903.05.31, 9903.05.43, 9903.05.85 to 9903.05.92, 9903.88.01 to 9903.88.04, 9903.88.15, 9903.91.01 to 9903.91.08). U.S. International Trade Commission, September 15, 2026.
  3. 19 CFR 141.1, Liability of importer for duties. Electronic Code of Federal Regulations, September 25, 2026.
  4. Section 301 Trade Remedies Frequently Asked Questions. U.S. Customs and Border Protection, April 14, 2025.
  5. Notice of Modification (four-year review): China's Acts, Policies and Practices Related to Technology Transfer, Intellectual Property and Innovation (89 FR 76581). Federal Register (Office of the U.S. Trade Representative), September 18, 2024.
  6. Initiation of Second Four-Year Review Process: China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation (91 FR 24636). Federal Register (Office of the U.S. Trade Representative), May 6, 2026.
  7. Notice of Product Exclusion Extensions: China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation (90 FR 55232). Federal Register (Office of the U.S. Trade Representative), December 1, 2025.
  8. Proclamation 11021: Strengthening Actions Taken To Adjust Imports of Aluminum, Steel, and Copper Into the United States (91 FR 18201). Federal Register, April 9, 2026.
  9. Proclamation 11032: Further Adjusting the Tariff Regimes for Imports of Aluminum, Steel, and Copper Into the United States (91 FR 34085). Federal Register, June 4, 2026.
  10. Entry Summary Order of Reporting for Multiple HTS Classifications in ACE. U.S. Customs and Border Protection, August 27, 2026.
  11. Antidumping and Countervailing Duties (AD/CVD). U.S. Customs and Border Protection, August 25, 2026.
  12. Aluminum Extrusions from the People's Republic of China: Antidumping Duty Order (76 FR 30650). Federal Register (Commerce, International Trade Administration), May 26, 2011.
  13. Aluminum Extrusions From the People's Republic of China: Countervailing Duty Order (76 FR 30653). Federal Register (Commerce, International Trade Administration), May 26, 2011.
  14. Crystalline Silicon Photovoltaic Cells, Whether or Not Assembled Into Modules, From the People's Republic of China: Amended Final Determination of Sales at Less Than Fair Value, and Antidumping Duty Order (77 FR 73018). Federal Register (Commerce, International Trade Administration), December 7, 2012.
  15. Crystalline Silicon Photovoltaic Cells, Whether or Not Assembled Into Modules, From the People's Republic of China: Countervailing Duty Order (77 FR 73017). Federal Register (Commerce, International Trade Administration), December 7, 2012.
  16. Notice of Amended Final Determination of Sales at Less Than Fair Value and Antidumping Duty Order: Wooden Bedroom Furniture From the People's Republic of China (70 FR 329). Federal Register (Commerce, International Trade Administration), January 4, 2005.
  17. Wooden Cabinets and Vanities and Components Thereof From the People's Republic of China: Antidumping Duty Order (85 FR 22126). Federal Register (Commerce, International Trade Administration), April 21, 2020.
  18. Uyghur Forced Labor Prevention Act (page last modified September 14, 2026). U.S. Customs and Border Protection, September 14, 2026.
  19. Notice Regarding the Uyghur Forced Labor Prevention Act Entity List. Federal Register (Department of Homeland Security), August 3, 2026.
  20. Executive Order 14195: Imposing Duties To Address the Synthetic Opioid Supply Chain in the People's Republic of China (90 FR 9121). Federal Register, February 7, 2025.
  21. Executive Order 14228: Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People's Republic of China (90 FR 11463). Federal Register, March 7, 2025.
  22. Further Amended Notice of Implementation of Additional Duties on Products of the People's Republic of China Pursuant to the President's Executive Order 14195 (90 FR 11426). Federal Register (Department of Homeland Security), March 6, 2025.
  23. Executive Order 14257: Regulating Imports With a Reciprocal Tariff To Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits (90 FR 15041). Federal Register, April 7, 2025.
  24. Executive Order 14259: Amendment to Reciprocal Tariffs and Updated Duties as Applied to Low-Value Imports From the People's Republic of China (90 FR 15509). Federal Register, April 14, 2025.
  25. Executive Order 14266: Modifying Reciprocal Tariff Rates To Reflect Trading Partner Retaliation and Alignment (90 FR 15625). Federal Register, April 15, 2025.
  26. Executive Order 14298: Modifying Reciprocal Tariff Rates To Reflect Discussions With the People's Republic of China (90 FR 21831). Federal Register, May 21, 2025.
  27. Executive Order 14334: Further Modifying Reciprocal Tariff Rates To Reflect Ongoing Discussions With the People's Republic of China (90 FR 39305). Federal Register, August 14, 2025.
  28. Executive Order 14357: Modifying Duties Addressing the Synthetic Opioid Supply Chain in the People's Republic of China (90 FR 50725). Federal Register, November 7, 2025.
  29. Executive Order 14358: Modifying Reciprocal Tariff Rates Consistent With the Economic and Trade Arrangement Between the United States and the People's Republic of China (90 FR 50729). Federal Register, November 7, 2025.
  30. Learning Resources, Inc. v. Trump, No. 24-1287 (opinion). Supreme Court of the United States, February 20, 2026.
  31. Executive Order 14389: Ending Certain Tariff Actions (91 FR 9437). Federal Register, February 25, 2026.
  32. CSMS # 67834313, Ending Collection of International Emergency Economic Powers Act Duties. U.S. Customs and Border Protection, February 22, 2026.
  33. Proclamation 11012: Imposing a Temporary Import Surcharge To Address Fundamental International Payments Problems (91 FR 9339). Federal Register, February 25, 2026.
  34. CSMS # 67844987, Imposing Temporary Section 122 Duties. U.S. Customs and Border Protection, February 23, 2026.
  35. International Emergency Economic Powers Act (IEEPA) Duty Refunds (page last modified September 2, 2026). U.S. Customs and Border Protection, September 2, 2026.
  36. Executive Order 14256: Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People's Republic of China as Applied to Low-Value Imports (90 FR 14899). Federal Register, April 7, 2025.
  37. Executive Order 14324: Suspending Duty-Free De Minimis Treatment for All Countries (90 FR 37775). Federal Register, August 5, 2025.
  38. Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network (91 FR 37789). Federal Register (U.S. Customs and Border Protection), June 24, 2026.
  39. 19 CFR 24.24, Harbor maintenance fee. Electronic Code of Federal Regulations, September 25, 2026.
  40. 19 CFR 24.23, Fees for processing merchandise. Electronic Code of Federal Regulations, September 25, 2026.

General information, not legal advice. Tariff measures change often, and how one applies to your goods depends on the HTS classification, the country of origin, the value and the entry date. Confirm the treatment of your entries with a licensed customs broker before you act. Airlift USA is an NVOCC and freight forwarder, not a licensed customs broker; we arrange customs entries and refund filings through licensed customs brokers.

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