US-China Tariffs in 2026: The Complete Guide for Importers

If you import from China, you’re paying more in duties than at any point in modern trade history. Section 301 tariffs (up to 25%) are still active. A new 10% Section 122 tariff stacks on top. And fresh Section 301 investigations launched in March 2026 could add even more layers by year-end.

This is your complete guide to the 2026 US-China tariff landscape — what you’re actually paying, how the rules changed after the Supreme Court’s IEEPA ruling, and how to calculate your real landed cost.

TL;DR — US-China Tariffs in 2026

• Most Chinese imports now face 17.5% to 41% total duty: base MFN (0-32%) + Section 301 (7.5-25%) + Section 122 (10%)
• Supreme Court struck down IEEPA tariffs (Feb 2026) — Trump immediately imposed Section 122 10% universal tariff as replacement
• Section 301 exclusions extended through November 10, 2026 for some products — check the USTR list before paying
• New Section 301 investigations launched March 2026 could add more duties later this year
• De minimis ($800 exemption) for Chinese goods is gone — even small shipments face the full duty stack
• Trump-Xi meeting in Beijing (May 2026) lowered tensions but no tariff rollback agreed

The Tariff Stack: What You’re Actually Paying

Forget the political headlines. Here’s the math that matters for your landed cost calculation:

Tariff Layer	Rate Range	Legal Authority	Status (June 2026)	Covers
Base MFN Duty	0% – 32%	Standard HTS	Permanent	All imports; varies by HS code
Section 301	7.5% – 25%	Trade Act of 1974	Active; some exclusions through Nov 10, 2026	Most Chinese goods
Section 122	10%	Trade Act of 1974 §122	New Feb 25, 2026 (150-day bridge)	Nearly all Chinese imports
Section 232 (metals)	15% – 25%	Trade Expansion Act 1962	Restructured Apr 2026	Steel, aluminum, copper, derivatives
Antidumping / CVD	Varies (can be 100%+)	Tariff Act of 1930	Product-specific	Specific goods: steel, aluminum, tires, solar, etc.

Real-world example: A product with 6% base MFN + 25% Section 301 + 10% Section 122 pays 41% total duty on the customs value. On a $50,000 shipment: $20,500 in duties. Before freight. Before customs brokerage. Before a single container leaves China.

How We Got Here: IEEPA → Supreme Court → Section 122

The tariff landscape changed dramatically in early 2026:

1. January 2025: Trump inaugurated. Trade-weighted average US tariff rate sits at 2.6%.
2. 2025 (“Liberation Day”): Trump imposes extensive tariffs via IEEPA (International Emergency Economic Powers Act). Average tariff rate surges to 13.4% by January 2026 (Brookings).
3. February 20, 2026: US Supreme Court strikes down IEEPA-based tariffs. Tariffs briefly fall to ~7.6%.
4. February 25, 2026: Trump imposes Section 122 10% universal tariff — a 150-day “bridge” while USTR investigates permanent increases. Average rises to ~9.1%.
5. March 2026: New Section 301 investigations launched on semiconductors, EVs, batteries, and critical minerals. Results expected summer 2026.
6. April 2026: Section 232 metals tariffs restructured — expanded coverage to bulldozers, forklifts, mobile machinery at 15%; some steel/aluminum derivatives dropped from 25% to 15%.
7. May 2026: Trump meets Xi in Beijing — first presidential visit since 2017. Agreement to “lower the temperature” but no tariff rollback.

Watch: Section 122 Expiration Looms

The 150-day “bridge” tariff expires around July 24, 2026. The USTR investigation into permanent rate increases is expected to conclude this summer. The outcome could be: (a) the 10% becomes permanent, (b) the rate changes, (c) product-specific carve-outs are added. If you’re budgeting for H2 2026, plan for the 10% Section 122 to remain — don’t bank on it disappearing.

Section 301 Exclusions: What’s Still Available

Not everything faces the full 25%. The USTR maintains a product exclusion list:

• Extended through November 10, 2026: Certain medical-care products, COVID-related items, and specific industrial components
• Extended through May 31, 2026: Various machinery parts, electronics subcomponents
• Expired and not renewed: Most consumer goods categories — assume 25% Section 301 unless you’ve verified otherwise

How to check: Find your product’s 10-digit HTS code → search the USTR exclusion list at ustr.gov → verify the exclusion is still active → apply it on your customs entry. Your customs broker should do this — but verify they actually did.

Pro Tip: HS Code Optimization Is Legal — Misclassification Is Not

Many products can legitimately fit under multiple HS codes with different duty rates. A reputable customs broker can help you find the correct classification that minimizes duties legally. What’s illegal: deliberately misclassifying to avoid tariffs. CBP penalties: 2-4x the duty owed, plus seizure risk. UFLPA enforcement in 2026 means Chinese goods face more scrutiny than ever.

The De Minimis Elimination: No More Free Passes

Before 2025, shipments valued under $800 entered the US duty-free under Section 321 de minimis. That door is now completely shut for Chinese goods.

What this means for importers:

• Every shipment from China — even a $200 sample order — now faces the full duty stack
• Express courier shipments (DHL, FedEx, UPS) from China now clear formal entry with duties assessed
• The administrative cost of clearing a $500 shipment can exceed the duty itself — factor in brokerage minimums ($25-75 per entry)

How to Calculate Your Actual Landed Cost

1. Find your HS code (first 6 digits minimum; 10 digits for US entry). Use the USITC HTS search tool.
2. Look up base MFN rate — this is your starting duty (0-32%).
3. Check Section 301 applicability — is your product on the USTR list? If yes, add 7.5% or 25%.
4. Add Section 122 — 10% applies to nearly all Chinese-origin goods since February 2026.
5. Check Section 232 metals — if your product contains steel/aluminum/copper, additional 15-25% may apply.
6. Check for antidumping/CVD orders — specific products have additional punitive duties.
7. Calculate: Total duty rate × (product cost + freight + insurance) = duty owed

Example calculation for an electronics accessory:
Product cost: $30,000 | Freight: $3,500 | Insurance: $150 | Customs value: $33,650
Base MFN: 3.5% → $1,178
Section 301: 25% → $8,413
Section 122: 10% → $3,365
Total duty: $12,956 (38.5% effective rate)

What the Trump-Xi Meeting Changed (and Didn’t)

The May 2026 Beijing summit was the first visit by a sitting US president to China since 2017. The outcome:

• ✅ Both sides agreed to “avoid uncontrolled escalation”
• ✅ Working groups established on tariff classification harmonization
• ✅ China agreed to increase purchases of US agricultural goods
• ❌ No tariff rollback on either side
• ❌ No resolution on technology export controls (semiconductors, AI chips)
• ❌ No agreement on the Section 122 investigation timeline

Former Commerce Secretary Wilbur Ross captured the mood: “We are the No. 1 trading player. They are next in line. We have to coexist in some way. The question is, what will be the rules of the road, and who will benefit the most from those rules.”

Frequently Asked Questions

What’s the total tariff rate on goods from China in June 2026?

Most Chinese imports face 17.5% to 41% total duty — the sum of base MFN rate (0-32%), Section 301 (7.5-25%), and Section 122 (10%). A typical consumer product with 6% base + 25% Section 301 + 10% Section 122 pays 41% total on customs value.

Are there any products exempt from the new 10% Section 122 tariff?

Very few. The Section 122 tariff applies broadly to nearly all Chinese-origin goods since February 25, 2026. Products subject to Section 232 metals tariffs have some adjustments, but general consumer goods, electronics, machinery, and textiles all face the 10% add-on.

Will the Section 122 10% tariff become permanent?

Unknown — the 150-day bridge period expires around July 24, 2026. The USTR investigation into permanent rates is expected to conclude this summer. Importers should budget assuming the 10% remains; don’t plan your Q4 purchases on it disappearing.

How do I find out if my product has a Section 301 exclusion?

Search the USTR exclusion portal at ustr.gov with your product’s 10-digit HTS code. Exclusions are product-specific, not company-specific. If your code appears on an active exclusion list, you can claim it on your customs entry. Your customs broker should verify this — ask them to confirm in writing.

What happens if I miscalculate my duty and underpay?

CBP can issue a CF-29 Notice of Action demanding back payment plus interest. For significant underpayments, penalties range from 2-4x the duty owed. In extreme cases (fraud), seizure of goods and criminal referral. With UFLPA enforcement intensifying in 2026, Chinese-origin goods face more scrutiny than ever at US ports.

Can I use a Foreign Trade Zone (FTZ) to defer or reduce tariffs?

Yes — goods can enter an FTZ without paying duties until they leave the zone for US consumption. If the goods are re-exported, no duties are owed. FTZs can also help with inverted tariff situations where component duty rates exceed finished product rates. This is a legitimate strategy for high-volume importers, but requires compliance infrastructure.

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