Import duty from China to the USA in 2026 (Section 301 explained)
What actually goes into the duty on Chinese goods: the base HTS rate, the Section 301 additional tariffs by list, and the newer reciprocal measures. How the layers stack, why the number keeps moving, and how to find your product's real rate.
June 24, 2026 · 8 min read
"What's the tariff on Chinese imports?" has no single answer, because the duty on a product from China is built from several separate layers that stack on top of each other. Understanding those layers is the difference between a landed-cost estimate you can plan around and a nasty surprise at entry. Here is how the stack works in 2026, and why the headline percentages you see in the news are almost never the full bill.
Layer 1 — the base HTS rate (this applies to everyone)
Every product has a general (Column 1) most-favored-nation rate set by its HTS classification. For many finished goods this base rate is modest or even zero — laptops enter duty-free, cotton T-shirts sit around 16.5%. This rate has nothing to do with China specifically; it is the same for any normal-trade-relations partner. It is the foundation the China-specific tariffs are added to.
Find your product's base HTS line and rate first — the China surcharges are calculated on top of it.
Look up your HS codeLayer 2 — Section 301 additional duties
Section 301 of the Trade Act of 1974 is the mechanism behind the China-specific tariffs first imposed in 2018. The US Trade Representative published the covered products in four tranches, known as List 1, List 2, List 3 and List 4A. Historically List 1–3 carried an additional 25% and List 4A an additional 7.5% — added on top of the base HTS rate. Which list a product falls on depends on its 8-digit HTS number, and the lists (and exclusions) have been reviewed and changed over time.
Section 301 duties attach to origin, not to where you bought the goods. Routing a Chinese-origin product through a third country does not change its origin — and misrepresenting origin to dodge the tariff is a serious customs offence.
Start freeLayer 3 — Section 232 and newer measures
If your product is steel, aluminum or a derivative, Section 232 national-security tariffs may also apply regardless of the Section 301 status. On top of that, the 2025–26 period introduced further reciprocal and country-level tariff actions. These measures move quickly — announced, paused, adjusted and litigated — which is exactly why a rate you memorised six months ago may be wrong today.
We track the China measures and their scope on one page, with the sources and dates for each.
See the China tariff pageHow the layers stack — the shape of the calculation
The additional tariffs are almost always ad valorem — a percentage of the customs (entered) value — and they add together rather than compounding. So a product with a base rate plus a Section 301 List 3 duty is charged the base percentage plus 25 percentage points on the same customs value, then MPF and HMF are added as separate fees. The mechanics are simple; keeping track of which measures apply to your exact 10-digit line and origin is the hard part.
- Start with the customs value (usually the transaction value — what you paid).
- Apply the base HTS ad valorem rate.
- Add any Section 301 list duty for Chinese origin.
- Add Section 232 or other applicable Chapter 99 measures.
- Add the Merchandise Processing Fee and (for ocean freight) the Harbor Maintenance Fee.
Enter your value, HS code and origin and get the whole stack computed — base duty, Section 301, fees and landed cost — with sources.
Calculate my China dutyWhy the number keeps changing
- Exclusion windows open and close, temporarily removing 301 duties for specific lines.
- New tranches and reciprocal actions add or adjust rates by executive action.
- Court rulings and negotiations can pause or reinstate measures.
- Your product's own classification may change the list it falls on.
Because the China stack moves so often, the safe workflow is: classify, look up the live rate with a dated source, and set a watch so you're alerted the moment a measure that touches your code changes.
Start freeHow to get your real number
Don't rely on a headline figure. Classify your product to the exact 10-digit HTS line, confirm the base rate on the USITC schedule, then check the current Section 301 list status via USTR and Chapter 99. PortRobin does this in one step and shows you every layer with its source and verification date — and never invents a rate it can't source.
Section 301 covered-product lists and modifications are published by the US Trade Representative — the primary source for what applies to your line.
USTR Section 301 tariff actionsConfirm your base rate on the schedule of record before you file.
Open the USITC HTS