Importing from China to the US: Tariff Guide 2026

The Current Tariff Landscape for China-US Trade

Importing from China to the United States has become significantly more complex and expensive since 2018. Layered on top of the standard Most Favored Nation (MFN) duty rates in the Harmonized Tariff Schedule (HTS), US importers now face multiple additional tariff programs: Section 301 tariffs targeting Chinese goods specifically, Section 232 tariffs on steel and aluminum, and evolving de minimis rules that affect low-value shipments. Understanding this layered tariff structure is essential for any business importing from China in 2026.

Section 301 Tariffs: What They Cover and Current Rates

Section 301 tariffs were imposed in four tranches (Lists 1-4) beginning in 2018, covering approximately $370 billion worth of Chinese imports. As of 2026, these tariffs remain in effect and have been expanded in several product categories following the 2024 review. Current rates range from 7.5% to 100% depending on the product category, with the most significant increases applied to electric vehicles (100%), semiconductors (50%), solar cells (50%), steel and aluminum products (25%), batteries and battery components (25%), and critical minerals (25%).

• List 1 ($34B): 25% tariff on 818 HTS subheadings including industrial machinery, electronics components, and aerospace parts.
• List 2 ($16B): 25% tariff on 279 HTS subheadings including semiconductors, chemicals, and plastics.
• List 3 ($200B): 25% tariff on approximately 5,700 HTS subheadings covering consumer goods, furniture, auto parts, and textiles.
• List 4A ($120B): 7.5% tariff on approximately 3,800 HTS subheadings including consumer electronics, apparel, and footwear.
• 2024 revisions: increased rates on EVs (100%), batteries (25%), solar cells (50%), steel/aluminum (25%), ship-to-shore cranes (25%), medical products (50%), and critical minerals (25%).

Section 232 Tariffs on Steel and Aluminum

Section 232 tariffs apply a 25% additional duty on steel imports and a 10% additional duty on aluminum imports from most countries, including China. These tariffs stack on top of both the MFN duty rate and any applicable Section 301 tariffs. For Chinese steel products, the effective tariff can exceed 50% when combining MFN duty + Section 301 + Section 232. Derivative steel and aluminum products (downstream articles like nails, wire, cans) are also covered under expanded 232 provisions.

De Minimis Rules and Recent Changes

The de minimis threshold allows goods valued at $800 or less to enter the US duty-free and with simplified customs procedures. This provision, under Section 321 of the Tariff Act, has been increasingly scrutinized as e-commerce platforms like Temu and Shein ship millions of low-value packages directly from China. In 2024-2025, CBP implemented stricter enforcement including requiring more detailed product descriptions, HTS codes for de minimis shipments, and proposed legislation to exclude China-origin goods from de minimis eligibility entirely. Importers relying on de minimis for China-origin goods should monitor these changes closely.

Calculating Your True Landed Cost

1. Step 1: Determine the correct HTS classification (10-digit) for your product.
2. Step 2: Look up the Column 1 (MFN) duty rate for that HTS code.
3. Step 3: Check if Section 301 tariffs apply (search USTR's 301 tariff lists by HTS code).
4. Step 4: Check if Section 232 tariffs apply (steel/aluminum products).
5. Step 5: Calculate total duty = MFN rate + 301 rate + 232 rate (if applicable).
6. Step 6: Add Merchandise Processing Fee (MPF): 0.3464% of value, min $31.67, max $614.35.
7. Step 7: Add Harbor Maintenance Fee (HMF): 0.125% of value for ocean shipments.
8. Step 8: Calculate total landed cost = product cost + freight + insurance + duties + fees + customs broker fees.

Strategies for Managing China Tariff Exposure

• Reclassification review: ensure your HTS codes are accurate — a different classification may have a lower 301 rate or no 301 tariff at all.
• First Sale valuation: if you buy through a middleman, you may be able to use the lower factory-to-middleman price as the customs value.
• Foreign Trade Zones (FTZ): defer, reduce, or eliminate duties by using an FTZ for manufacturing or distribution.
• Tariff engineering: modify the product before import to change its classification to a lower-duty HTS code.
• Supply chain diversification: shift sourcing to Vietnam, India, Mexico, or other countries not subject to 301 tariffs.
• Exclusion monitoring: check USTR for product-specific exclusions that may exempt your goods.

The China-US tariff environment is the most complex in global trade today. Getting your HTS classification right is the single most impactful thing you can do — it determines your MFN rate, 301 applicability, and regulatory requirements. Camtom's AI-powered classification tool helps you navigate this complexity by automatically identifying all applicable tariffs and fees for your products.