China Sourcing & Tariffs
China to US Tariffs in 2026: Complete Rate Guide for Importers
China-origin goods now face three layers of US import duties: the base MFN rate, Section 301 tariffs, and IEEPA reciprocal tariffs. If you haven't updated your landed cost models recently, your margin calculations may be significantly off.
The Three-Layer Tariff Stack for Chinese Goods
Importing from China in 2026 means navigating three separate duty programs that stack on top of each other. Understanding each layer is essential before you can calculate your actual landed cost.
| Layer | Program | Rate Range | Authority |
|---|---|---|---|
| 1 (Base) | MFN / Normal Trade Relations rate | 0–32%+ | Established by Congress via trade legislation |
| 2 (Overlay) | Section 301 tariffs | 7.5%, 25% | Trade Act of 1974, Section 301 |
| 3 (Overlay) | IEEPA reciprocal tariffs | 20%+ (variable) | International Emergency Economic Powers Act |
Your total effective rate is the sum of all applicable layers. For a product on Section 301 List 3 with an MFN rate of 3.7%, a Section 301 rate of 25%, and an IEEPA rate of 20%, the total is 48.7% — before Merchandise Processing Fee and Harbor Maintenance Fee.
Layer 1: MFN Base Rates for Chinese Goods
China has permanent Normal Trade Relations (PNTR) status with the United States, which means Chinese goods qualify for the General (MFN) rate column in the HTS schedule — the same rates that apply to most other trading partners. These base rates range from 0% (many electronics, machinery) to 32%+ (certain textiles, apparel).
The MFN base rate is determined by the HTS classification of your product. Use our free HTS lookup tool to get the MFN rate for any product description in seconds.
Layer 2: Section 301 Tariffs
Section 301 tariffs were imposed beginning in 2018 under the Trade Act of 1974 in response to China's intellectual property and technology transfer practices. They apply only to Chinese-origin goods and are organized into four lists that together cover the vast majority of products imported from China.
| List | Products Covered | Additional Rate | Coverage |
|---|---|---|---|
| List 1 | Industrial machinery, electronic components, aerospace parts | 25% | ~$34B in imports |
| List 2 | Chemicals, plastics, steel, aluminum products | 25% | ~$16B in imports |
| List 3 | Consumer goods, furniture, electronics | 25% | ~$200B in imports |
| List 4A | Consumer electronics, apparel, footwear, toys | 7.5% | ~$120B in imports |
| List 4B | Smartphones, laptops (delayed/suspended) | Suspended | Was scheduled at 15% |
List 4B was suspended and has not been implemented. Smartphones and laptops from China currently face the List 4A rate structure (7.5%) plus any applicable IEEPA tariffs.
Layer 3: IEEPA Reciprocal Tariffs on China
In 2025, executive orders issued under the International Emergency Economic Powers Act (IEEPA) imposed additional “reciprocal” tariffs on goods from China and other trading partners. The China-specific IEEPA rate has been subject to significant fluctuation — announced rates, temporary pauses, and adjustments have made it one of the most volatile elements of the China duty calculation.
As of early 2026, the IEEPA additional duty on Chinese goods is in the range of 20% or higher, but this rate has changed multiple times. Always verify the current rate with your customs broker before finalizing landed cost calculations or sourcing decisions.
Total Effective Rates by Product Category
The following table shows illustrative total duty burdens for common ecommerce product categories imported from China. These combine MFN + Section 301 + illustrative IEEPA rates.
| Product Category | HTS Chapter | MFN Rate | Section 301 | IEEPA (illus.) | Total (illus.) |
|---|---|---|---|---|---|
| Consumer electronics (non-smartphone) | 85 | 0–3.9% | +25% (List 3) | +20% | ~45–49% |
| Smartphones / laptops | 84/85 | 0% | +7.5% (List 4A) | +20% | ~27.5% |
| Furniture (wooden) | 94 | 0% | +25% (List 3) | +20% | ~45% |
| Toys and games | 95 | 0% | +7.5% (List 4A) | +20% | ~27.5% |
| Apparel | 61–62 | 12–32% | +7.5% (List 4A) | +20% | ~40–60% |
| Footwear | 64 | 6–37.5% | +7.5% (List 4A) | +20% | ~34–65% |
| Plastics / housewares | 39 | 3.4–6.5% | +25% (List 3) | +20% | ~48–52% |
| Hand tools | 82 | 0–6% | +25% (List 3) | +20% | ~45–51% |
These are illustrative totals. Actual rates depend on the specific 10-digit HTS code and current IEEPA rate. Use the HTS lookup tool to get precise MFN and Section 301 data for your product.
Which Products Are Hit Hardest?
High-tariff categories (50%+ total effective rate)
- Steel and aluminum products (MFN + Section 301 + Section 232 + IEEPA can exceed 50%)
- Apparel with high MFN base rates stacked with Section 301 and IEEPA
- Certain footwear (rubber/plastic construction with high base MFN)
- Solar panels and energy equipment (subject to separate anti-circumvention orders)
Lower-tariff categories (under 30% total)
- Smartphones and laptops (0% MFN + 7.5% List 4A + IEEPA)
- Medical devices and equipment (often duty-free MFN)
- Certain pharmaceutical ingredients (duty-free or very low MFN)
How to Check Your Exposure
The fastest way to determine your current total duty burden for any China-origin product is:
- Step 1: Get your correct 10-digit HTS code — use our free lookup tool or verify with USITC
- Step 2: Note the MFN rate from the HTS General column
- Step 3: Confirm which Section 301 list applies to your HTS code (the lookup tool shows this)
- Step 4: Get the current IEEPA rate from your customs broker — this changes most frequently
- Step 5: Add all layers: MFN + Section 301 rate + IEEPA rate = total ad valorem duty rate
- Step 6: Apply to customs value (FOB price of goods) to get the duty dollar amount, then add MPF and HMF
For a complete formula with worked examples, see our import duty calculator guide.
Strategies to Reduce China Tariff Exposure
HTS reclassification
The Section 301 list designation is tied to your HTS code. If there is a defensible alternative HTS classification that places your product on List 4A (7.5%) instead of List 3 (25%), that's a 17.5 percentage point reduction regardless of what the IEEPA rate is. Run a free HTS audit to identify reclassification opportunities with documented GRI reasoning.
First sale valuation
If your supply chain has multiple tiers (factory → trading company → you), you may be able to declare customs value based on the factory-level price rather than the trading company price, reducing the dutiable value. See our guide on the first sale rule for documentation requirements.
Country of origin diversification
Moving production to a country not subject to Section 301 eliminates that layer. However, IEEPA reciprocal tariffs now apply to many alternative sourcing countries as well. Mexico (USMCA-compliant goods) and India remain relatively attractive alternatives. Review our reciprocal tariffs guide before finalizing any sourcing shift.
Tariff engineering
Modifying product design or assembly location to change the HTS classification or country of origin is legal when done in good faith to reflect actual product characteristics — not to evade duties on unchanged goods. See our tariff engineering guide for what is and isn't permissible.
IEEPA refund protests
If IEEPA rates have been reduced retroactively or suspended for a period, importers who paid the higher rate may be eligible for refunds through the CBP protest process. The 180-day protest window from liquidation applies. See our IEEPA refund guide.
Related guides
Put this knowledge to work
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