Importing from China in 2026: Every Tariff Layer, Real Rates & What to Do About It

Chinese imports face the highest combined tariff of any country shipping to the United States. Most products land between 40% and 65% total duty after you stack all the layers — and some categories hit 165% or more.

That's not a typo. A steel fastener from Shenzhen now carries a 93.4% total tariff. A laptop from a Chongqing factory line sits at 40%. An electric vehicle? 165%.

I've seen importers underestimate their total duty by 20 or 30 percentage points because they only checked the MFN rate. The MFN rate is the starting point. Three additional tariff programs pile on top of it for Chinese goods, and each one has its own rules, exemptions, and expiration dates.

Here's how it actually works in May 2026 — and what you can do about it.

Need your exact rate? Plug your HTS code into our calculator — it shows every tariff layer for Chinese imports.

By VatCheck Research Team. Data: USITC Harmonized Tariff Schedule, USTR Section 301 Actions, Presidential Proclamation (Feb 20, 2026), Federal Register Vol. 91, CBP CSMS bulletins.

The Four Tariff Layers on Chinese Imports

Every product entering the US from China passes through up to four separate tariff programs. They're additive — you pay all of them.

Layer 1: MFN Base Rate (0–20% for most goods)

This is the standard tariff rate assigned to each HTS code. China receives Normal Trade Relations (MFN) status, so these are the same base rates that apply to most countries. Consumer electronics tend to be 0–3%. Apparel runs 12–32%. Furniture lands around 0–5%.

You can look up any product's MFN rate in our HTS code database.

Layer 2: Section 122 Surcharge (15%)

A flat 15% tariff on nearly all imports, imposed February 24, 2026 under Section 122 of the Trade Act of 1974. It replaced the IEEPA reciprocal tariffs the Supreme Court struck down four days earlier.

Key details for Chinese imports:

• Applies to most products, but 1,655 HTS entries are exempt (energy, critical minerals, civil aircraft, and products already facing Section 232 tariffs)
• The Court of International Trade ruled Section 122 unlawful on May 7 — but the injunction only covers three plaintiffs. CBP keeps collecting from everyone else
• Expires by statute on July 24, 2026 (150-day limit under the Trade Act)
• USMCA-qualifying goods from Mexico and Canada are exempt. Chinese goods are not

Layer 3: Section 301 Tariffs (7.5–100%)

This is the big one. Section 301 tariffs specifically target China for unfair technology transfer and intellectual property practices. They cover roughly $370 billion in Chinese exports to the US across four lists:

| List | Rate | Coverage | Examples | |---|---|---|---| | List 1 (July 2018) | 25% | $34B of goods | Industrial machinery, medical devices | | List 2 (Aug 2018) | 25% | $16B of goods | Semiconductors, plastics, chemicals | | List 3 (Sep 2018) | 25% | $200B of goods | Furniture, auto parts, handbags, electronics | | List 4A (Sep 2019) | 7.5% | $120B of goods | Consumer goods, apparel, footwear |

2024–2026 sector increases add even higher rates on strategic categories:

• Electric vehicles: 100% (since Sep 2024)
• Semiconductors: 50% (since Jan 2025)
• Solar cells/modules: 50% (since Sep 2024)
• EV lithium-ion batteries: 25% (since Sep 2024)
• Non-EV lithium batteries: 25% (since Jan 2026)
• Steel and aluminum products: 25% (since Sep 2024)
• Medical gloves: 100% (since Jan 2026)
• Face masks: 50% (since Jan 2026)
• Natural graphite and permanent magnets: 25% (since Jan 2026)

Four-year review alert: USTR initiated the second statutory review of Lists 1 and 2 on May 6, 2026. If no domestic industry files a continuation request by July 5, 2026 (List 1) or August 22, 2026 (List 2), those tariffs automatically terminate. Continuation requests are virtually certain — but it's worth watching.

Layer 4: Section 232 Tariffs (25–50%)

National security tariffs on metals. These stack on top of everything else:

• Steel: 50% (restructured April 2026 to customs value basis)
• Aluminum: 50%
• Copper and derivatives: 25% (added April 2026)

Chinese steel already faces Section 301 (25%) plus Section 232 (50%) plus Section 122 (exempt — metals are in the Section 232 exemption list). But Chinese-origin steel processed through third countries (Vietnam, Thailand, Malaysia) still gets flagged by CBP's anti-circumvention enforcement.

For the full breakdown of how Section 232 restructuring works, see our dedicated guide.

The De Minimis Gap: Closed

Until May 2, 2025, packages from China under $800 entered duty-free. That exemption is gone. Every single package from China — including Shein, Temu, and Alibaba orders — now requires formal customs entry with full duty payment. This hit small sellers and direct-to-consumer brands hardest.

How to Calculate Your Total Duty: Five Worked Examples

These are real calculations using current rates as of May 2026. Run your own HTS code through our calculator for exact figures.

Example 1: Laptop Computer (HTS 8471.30)

| Layer | Rate | Amount on $1,000 | |---|---|---| | MFN base rate | 0% | $0 | | Section 122 | 15% | $150 | | Section 301 (List 3) | 25% | $250 | | Section 232 | N/A | $0 | | Total duty | 40% | $400 |

That $1,000 laptop costs $1,400 after duties. Pre-tariff, it was $1,000.

Example 2: Cotton T-Shirt (HTS 6109.10)

| Layer | Rate | Amount on $5 FOB | |---|---|---| | MFN base rate | 16.5% | $0.83 | | Section 122 | 15% | $0.75 | | Section 301 (List 4A) | 7.5% | $0.38 | | Total duty | 39% | $1.95 |

Example 3: Steel Fastener (HTS 7318.15)

| Layer | Rate | Amount on $10,000 | |---|---|---| | MFN base rate | 3.4% | $340 | | Section 122 | Exempt (S.232 product) | $0 | | Section 301 (List 3) | 25% | $2,500 | | Section 232 (steel) | 50% | $5,000 | | Total duty | 78.4% | $7,840 |

Example 4: Lithium-Ion Battery (HTS 8507.60)

| Layer | Rate | Amount on $50,000 | |---|---|---| | MFN base rate | 3.4% | $1,700 | | Section 122 | 15% | $7,500 | | Section 301 (sector increase) | 25% | $12,500 | | Total duty | 43.4% | $21,700 |

Example 5: Electric Vehicle (HTS 8703.80)

| Layer | Rate | Amount on $30,000 | |---|---|---| | MFN base rate | 2.5% | $750 | | Section 122 | 15% | $4,500 | | Section 301 (sector increase) | 100% | $30,000 | | Total duty | 117.5% | $35,250 |

A $30,000 EV from China costs $65,250 after duties. This effectively blocks Chinese EV imports.

IEEPA Tariff Refunds: Money You Might Be Owed

If you imported from China between April 5 and April 9, 2025 — the brief window when IEEPA tariffs were in effect — you may be eligible for refunds through the CAPE portal.

The Supreme Court struck down IEEPA tariffs on February 20, 2026. CBP opened the CAPE portal on April 20, 2026 to process refunds. As of mid-May, $35.5 billion has been cleared for disbursement, with the first ACH refunds hitting importer accounts on May 11.

Who qualifies: Any importer who paid IEEPA tariffs during the Phase 1 collection window. The refund covers the IEEPA duty component only — not Section 301 or Section 232.

How to file: Prepare your entry summary data in CBP's required CSV format and submit through the CAPE portal. Common errors cause a 15% rejection rate — check our troubleshooting guide before filing.

Check your eligibility: Use our refund calculator to see if your imports qualify.

The Section 301 Four-Year Review: What Changes

On May 6, 2026, USTR published a Federal Register notice initiating the second statutory four-year review of the original Section 301 actions against China. This review could reshape tariff rates on Chinese imports.

Why this matters right now:

The original List 1 tariffs (25% on $34B of goods) were imposed July 6, 2018. Under Section 301's four-year review requirement, USTR must determine whether to continue these actions. If no domestic industry representative files a continuation request by July 5, 2026, the List 1 tariffs terminate automatically.

List 2 tariffs face the same review with an August 22 deadline.

Will the tariffs actually expire? Almost certainly not. Multiple industry groups and the administration itself have strong interests in maintaining these tariffs. But the review creates a formal comment period where rates could be adjusted — up or down — for specific product categories.

Timeline:

• May 7 – July 5, 2026: Comment period for List 1 continuation
• June 24 – August 22, 2026: Comment period for List 2 continuation
• Post-review: USTR announces continuation, modification, or termination

The parallel Section 301 investigation launched in March 2026 (targeting overcapacity in 16 countries and forced labor in 60 countries) could add entirely new tariff actions against China on top of the existing lists.

Product-by-Product: What Chinese Imports Cost Now

Electronics (HTS Chapters 84–85)

Most consumer electronics fall on List 3 (25% Section 301). Combined with Section 122 (15%) and typically low MFN rates (0–3%), total duty lands at 40–43%. Semiconductors face an additional sector increase to 50%, pushing total duty to 65%+.

Textiles and Apparel (HTS Chapters 61–63)

Apparel is on List 4A (7.5% Section 301) with high MFN rates (12–32%). Total duty: 34.5–54.5%. The combination of tariffs and de minimis elimination has made fast-fashion imports from China significantly more expensive than pre-2025.

Furniture (HTS Chapter 94)

Most furniture sits on List 3 (25% Section 301) with 0% MFN. Total: 40%. Vietnamese furniture has been gaining market share as a result — our Vietnam guide covers the comparison.

Auto Parts (HTS Chapter 87)

Parts on List 3 face 25% Section 301 plus 2.5–4% MFN plus 15% Section 122. Total: 42.5–44%. EV components face significantly higher rates.

Steel and Metals (HTS Chapters 72–73, 76)

The highest-tariff category. Section 232 (50%) plus Section 301 (25%) on most steel products. Section 122 is exempt for products already facing Section 232. Total: 75–80%+ depending on specific classification.

China vs. Sourcing Alternatives

The tariff stack is pushing supply chains out of China. Here's how the main alternatives compare:

| Factor | China | Vietnam | India | Mexico (USMCA) | |---|---|---|---|---| | Section 122 | 15% | 15% | 15% | 0% (exempt) | | Section 301 | 7.5–100% | Investigation pending | None | None | | Section 232 (metals) | 50% | 50% | 50% | 25% | | Typical consumer goods | 40–55% | 15–30% | 15–25% | 0–15% | | Lead time to US | 2–4 weeks | 3–5 weeks | 4–6 weeks | 1–2 weeks | | De minimis ($800) | Eliminated | Active | Active | Active | | FTA/trade agreement | None | None | None | USMCA |

Mexico has the clearest tariff advantage for USMCA-qualifying goods — zero Section 122 and zero Section 301. But production capacity in Mexico is concentrated in autos, electronics, and agriculture. For consumer goods like apparel or toys, Vietnam and India are the primary alternatives.

Important caveat: CBP actively investigates transshipment — Chinese goods routed through Vietnam or other countries to avoid Section 301 tariffs. If CBP determines the goods are of Chinese origin, the full tariff stack applies regardless of shipping route. The origin of manufacture matters, not the port of loading.

For country-specific rates, check our tariff pages for Vietnam, India, Mexico, and South Korea.

How to Import from China: Step by Step

1. Find Your HTS Code

Every product has a specific 10-digit HTS classification that determines its tariff rate. Use our HTS code search or work with a licensed customs broker.

2. Calculate Your Total Duty

Stack all applicable layers: MFN + Section 122 + Section 301 + Section 232. Our calculator does this automatically for any HTS code.

3. Get Your Importer of Record Number

You need an Employer Identification Number (EIN) from the IRS to serve as your Importer of Record (IOR). Read our IOR guide for requirements.

4. Secure a Customs Bond

Required for any commercial import over $2,500. A continuous bond covers all your shipments for a year. Details in our customs bond guide.

5. Arrange International Shipping

Get quotes from freight forwarders for ocean (FCL or LCL) or air freight. Your Incoterms determine who pays for shipping and insurance — this affects your customs value.

6. File Entry with CBP

Your customs broker files the entry summary (CBP Form 7501) within 15 days of arrival. All tariff layers are declared on this form. Duties are typically due 10 days after entry summary.

7. Clear Customs and Pay Duties

CBP may inspect your shipment. If everything matches your entry, goods are released. Duties are paid to CBP via ACH or check.

8. Check CAPE Refund Eligibility

If you paid IEEPA tariffs during the April 2025 collection window, check if you qualify for a refund.

Frequently Asked Questions

What's the total tariff on Chinese goods in 2026?

It depends entirely on the product. The range is roughly 15% (for products exempt from Section 301 and Section 232, paying only Section 122) to over 165% (electric vehicles: 2.5% MFN + 15% Section 122 + 100% Section 301 + Section 232 if applicable). Most consumer goods land between 35% and 55%. Calculate your specific rate.

Can I still import from China duty-free?

No — not since the de minimis exemption was eliminated on May 2, 2025. Every Chinese import now requires customs entry and full duty payment, regardless of value. Even a $10 Temu order gets assessed the full tariff stack.

Are tariff refunds available for Chinese imports?

Only for IEEPA tariffs paid during April 5–9, 2025 (Phase 1 collection window). File through the CAPE portal. Section 301 and Section 232 tariffs are not refundable. Section 122 tariffs may become refundable if the CIT ruling is upheld on appeal — file CBP protests to preserve your rights.

Will China tariffs go down in 2026?

Section 122 (15%) expires July 24, 2026 by statute. If it's not replaced by Section 301 country-specific tariffs, that layer drops off. But the Section 301 Lists 1–4A and Section 232 tariffs have no expiration date. The Section 301 four-year review (comments due July 5) could theoretically adjust rates, but reductions are unlikely. Budget for current rates through year-end.

How do I avoid Section 301 tariffs?

You don't — not legally — if the goods originate in China. Routing through a third country doesn't change origin. The only real options are: (1) source from a non-China supplier, (2) apply for a Section 301 exclusion if one exists for your product, or (3) use duty deferral strategies like bonded warehouses or foreign trade zones to manage cash flow.

What's the cheapest way to import from China now?

For high-tariff products, consider: (1) Shifting to a lower-tariff sourcing country for applicable products. (2) Using a bonded warehouse or FTZ to defer duty payment until goods sell. (3) Checking if your product qualifies for any Section 301 exclusions. (4) Filing for IEEPA refunds if applicable. (5) Ensuring your HTS classification is correct — misclassification often results in overpayment.

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Last updated: May 20, 2026. China tariff structure is evolving: Section 122 expires July 24, Section 301 four-year review comments due July 5. For current rates on any HTS code, use our calculator. This is not legal or tax advice — consult a licensed customs broker or trade counsel.