US-China Tariffs in 2026: The Complete Guide for Importers
If you import from China into the US, your effective tariff rate in 2026 is likely between 30% and 70% — and for some products, over 100%. Here's exactly what applies and how to calculate it.
The Three Layers of US-China Tariffs
Layer 1: MFN Duty (always applies)
The standard US import duty based on the HTS code. Ranges from 0% (electronics under ITA) to 37.5% (certain footwear). Average across all goods: ~5%.
Layer 2: Section 301 Tariffs (China-specific)
Additional tariffs on ~$370B of Chinese goods:
| List | Value Covered | Additional Tariff | Products |
|---|---|---|---|
| List 1 | $34B | 25% | Industrial machinery, electronics components |
| List 2 | $16B | 25% | Chemicals, plastics, motors |
| List 3 | $200B | 25% | Furniture, auto parts, building materials |
| List 4a | $120B | 7.5% | Consumer electronics, clothing, food |
Layer 3: Fentanyl Surcharge (since Feb 2025)
An additional 20% on ALL Chinese imports — no exceptions. This was imposed in response to the fentanyl crisis and applies on top of both MFN and Section 301 tariffs.
What You Actually Pay: Real Examples
| Product | HTS Code | MFN | 301 | Fentanyl | Total |
|---|---|---|---|---|---|
| Steel fasteners | 7318.15 | 3.7% | 25% | 20% | 48.7% |
| Furniture (wooden) | 9403.60 | 0% | 25% | 20% | 45% |
| Auto parts | 8708.99 | 2.5% | 25% | 20% | 47.5% |
| Laptops | 8471.30 | 0% | 7.5% | 20% | 27.5% |
| Cotton T-shirts | 6109.10 | 16.5% | 7.5% | 20% | 44% |
| Solar panels | 8541.40 | 0% | 25% | 20% | 45% + AD 239% |
Solar panels from China face an effective rate of 284%+ when you add the anti-dumping duty (238.95%) on top of Section 301 (25%) and the fentanyl surcharge (20%). This is why most solar imports now come from Southeast Asia — though circumvention investigations are ongoing.
Section 232: Steel and Aluminium (all countries, not just China)
On top of everything above, steel (HS 72-73) and aluminium (HS 76) face Section 232 tariffs:
- Steel: 50% on all countries (25% for UK)
- Aluminium: 50% on all countries (25% for UK)
For Chinese steel, the total can exceed 100%: MFN (0%) + Section 301 (25%) + Section 232 (50%) + Fentanyl (20%) = 95%.
How to Reduce Your US-China Import Costs
- Check if your product qualifies for exclusion — some HTS codes have been excluded from Section 301
- Consider alternative sourcing — Vietnam, India, Thailand, Mexico don't face Section 301 tariffs
- Use Foreign Trade Zones (FTZ) — defer duties until goods enter US commerce
- Apply for duty drawback — if you re-export, you can claim back 99% of duties paid
- Verify HS classification — wrong classification can mean paying 25% instead of 7.5% (or vice versa)
Data from USITC HTS API. Section 301 lists verified against USTR. 51 countries, 588,000+ tariff codes. customs-compliance.ai