Importing from China: Complete Tariff and Compliance Guide
Everything importers need to know about bringing goods from China into the US, including Section 301 tariffs, forced labor regulations, and compliance requirements.
Published February 20, 2026
The China Tariff Landscape
Importing from China involves multiple layers of tariffs:
Layer 1: Regular HTS Duty Rate
The standard MFN (Most Favored Nation) rate that applies to all countries with Normal Trade Relations.
Layer 2: Section 301 Tariffs
Additional tariffs of 7.5% to 100% on most Chinese goods, depending on the product list. These are ON TOP of the regular rate.
Layer 3: Section 232 Tariffs (if applicable)
25% on steel and 10% on aluminum products, applied before Section 301.
Layer 4: Anti-Dumping/Countervailing Duties
Product-specific additional duties on goods found to be dumped or subsidized.
Calculating Your Total Duty from China
Example: Importing a steel component (HTS 7326.90.86)
- Regular HTS rate: 3.4%
- Section 232 (steel): 25%
- Section 301 (List 3): 25%
- Total: 53.4%
Forced Labor Compliance (UFLPA)
The Uyghur Forced Labor Prevention Act creates a rebuttable presumption that goods from China's Xinjiang region are made with forced labor. Importers must:
- Map their supply chains to identify Xinjiang connections
- Prepare clear and convincing evidence of no forced labor
- Be ready for CBP detentions and document requests
Strategies to Reduce China Tariff Costs
1. Tariff Engineering
Modify products to classify under lower-duty HTS codes (legal and common practice).
2. First Sale Valuation
If goods pass through a middleman, you may be able to use the first (lower) sale price as the customs value.
3. Foreign Trade Zones
Import goods into an FTZ, process them, and potentially pay a lower duty rate on the finished product.
4. Duty Drawback
If you re-export or use imported materials in exported products, claim a 99% refund of duties paid.
5. Supply Chain Diversification
Consider alternative sourcing from FTA partner countries (Vietnam, Mexico, India) for products with high Section 301 rates.
Required Documentation
For every shipment from China, ensure you have:
- Commercial invoice with accurate value and country of origin
- Packing list
- Bill of lading
- ISF (Importer Security Filing) — filed 24 hours before vessel loading
- Any applicable licenses or permits