US-China Tariffs in 2026: A Verification-First Guide

US-China tariff headlines change faster than most landed-cost worksheets. This revision separates the current forced-labor Section 301 action from the older China technology-transfer lists and gives you a verification sequence instead of a blanket percentage.

TL;DR — verified 2026-08-26

• USTR’s 23 July 2026 final notice states a 12.5% additional tariff for products of China under that specific action, subject to its annexes and exceptions.
• CBP guidance states the action applies to covered entries on or after 24 July 2026, subject to the notice’s terms.
• USITC’s China Tariffs reference was updated 28 July 2026 and is a separate technology-transfer reference.
• Verify the exact HTS, Chapter 99 treatment, origin, entry date, and exclusions before filing.

What changed in the official record

On 23 July 2026, the United States Trade Representative published a final Section 301 action covering economies identified in its forced-labor investigation. The notice states that products of China are subject to a 12.5% additional tariff, except where the notice’s annexes provide otherwise. CBP’s 23 July guidance says the action applies to covered entries entered for consumption, or withdrawn from warehouse for consumption, on or after 24 July 2026, with a limited in-transit exception described in the guidance.

This is a new program and must not be silently mixed with the older China Section 301 technology-transfer lists. The current USITC “China Tariffs” reference, updated 28 July 2026, explicitly says it covers the technology-transfer investigation and does not include the new forced-labor headings. Treat the two checks as separate rows in your worksheet.

Build the tariff stack by legal program

Check	Official place to verify	Question before using the result
Base HTS classification and general duty	USITC HTS	Does the product description and material match the selected subheading?
Older China Section 301 list	USITC China Tariffs reference and USTR exclusion pages	Is the exact HTS subheading listed, excluded, or subject to a special note?
Forced-labor Section 301 action	USTR final notice and CBP CSMS guidance	Does the entry date and product fall within the notice and its exceptions?
Other trade remedies	HTS Chapter 99, CBP, Commerce/ITA and Federal Register	Does another product- or origin-specific program apply?

Calculate the customs-duty portion without fake certainty

Use variables until the exact classification and entry facts are verified:

customs duty = customs value × applicable base rate

additional duties = customs value × each applicable Chapter 99 rate

estimated duty total = base duty + applicable additional duties

Then add fees and logistics separately. Do not call the result a final landed cost until freight, insurance, brokerage, merchandise-processing fees, harbor fees where applicable, and delivery assumptions are confirmed. The same product can produce a different result when the HTS classification, origin facts, entry date, exemption, or trade-remedy scope changes.

What importers should do this week

• Save the exact HTS description and source revision used.
• Ask the broker to confirm whether both Section 301 programs were checked.
• Keep a dated copy of any exclusion, ruling, or official notice relied on.
• Re-run the worksheet when a tariff notice or HTS revision changes.

Where freight planning still helps

Freight cannot erase a duty program, but it can change the non-duty portion of landed cost. Compare FCL, LCL, air, consolidation, packaging density, and delivery scope using the same cargo facts. Our customs and tariff guide explains the workflow, while the quote form collects the inputs needed for a shipment-specific comparison.

Frequently asked questions

What official change should China importers check first in 2026?

Check the USTR forced-labor Section 301 notice and CBP implementation guidance, then check the current HTS and the separate China Section 301 list maintained by USITC.

Is one China tariff percentage valid for every product?

No. Applicability depends on classification, legal program, origin, entry date, exclusions, and other product-specific rules.

Where should I verify a tariff before filing?

Verify the exact HTS and Chapter 99 treatment with USITC, USTR, CBP, and a qualified customs professional for the entry.

Sources checked 2026-08-26: USTR final notice; CBP CSMS guidance; USITC China Tariffs reference