There is no single tariff on Chinese goods
The most common question about importing from China, "what is the tariff?", has no single answer. As of 30 October 2026 the duty on a Chinese-origin product is built in layers: the ordinary rate for its tariff classification, plus one or more additional duties that US law reports under Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS, the official US tariff code published by the US International Trade Commission at hts.usitc.gov). Which layers apply depends on the product's ten-digit HTS number, its country of origin and, for some layers, its metal content or end use.
Tariff law changed every few weeks between February 2025 and July 2026. Rates quoted in 2025, including the widely cited "145%" and "30%" figures, included duties under the International Emergency Economic Powers Act (IEEPA) that ended in February 2026. A rate table without a date and an instrument is a wrong rate waiting to happen. The result is visible in the trade data: US goods imports from China fell from $538.5 billion in 2018 to $308.7 billion in 2025 on the Census basis, and China's share of US goods imports was 7.5% for January to August 2026, a partial-year figure that does not capture goods shipped through third countries.
The duty stack as of October 2026
The table below sets out the layers that can apply to a product of China. It is a structure, not a rate quote; every line must be checked against the current HTSUS.
| Layer | Instrument | Additional duty on Chinese goods |
|---|---|---|
| MFN (column 1 general rate) | HTSUS chapters 1 to 97 | Set per subheading; China has normal trade relations |
| Section 301, 2018 to 2019 lists | HTSUS Ch. 99, U.S. note 20 | Lists 1 to 3: 25% (9903.88.01 to .03); List 4A: 7.5% (9903.88.15) |
| Section 301, 2024 four-year review | HTSUS Ch. 99, U.S. note 31 | Product-specific, for example EVs 100%, solar cells 50%, semiconductors 50%, non-EV lithium-ion batteries 25% from 1 January 2026 |
| Section 301 forced-labor action | USTR final notice, 23 July 2026; heading 9903.05.31 | 12.5% for goods entered from 12:01 a.m. ET 24 July 2026; not netted against MFN for China |
| Section 232 | Presidential proclamations, all countries | Product-specific, for example 50% of full customs value on most steel, aluminum and copper articles since 6 April 2026 (Proclamation 11021) |
| Antidumping and countervailing duties | Commerce orders | Case-specific, in addition to all of the above |
For most general merchandise outside Section 232, the working structure is MFN plus 25% or 7.5% under the 2018 lists plus 12.5% under the 2026 forced-labor action, plus any four-year-review increase for that line. Goods covered by Section 232 are exempt from the forced-labor duty under HTS note 52, but the 2018 Section 301 list duties still apply to them unless a specific note says otherwise.
The sources do not read identically on stacking. HTS note 52(a) states that goods under headings 9903.05.20 to 9903.05.84 "shall also be subject to any additional duty provided for in this subchapter," which places the 12.5% on top of the 2018 list duties. The USTR final notice excerpt and CBP's implementing message, as read by the desk's researchers, do not state the point expressly. The HTSUS is the legal text that entries are filed against, but importers costing a large order should have a licensed customs broker confirm the stack for their line.
What ended in 2026, and the refunds that followed
On 20 February 2026 the Supreme Court held, in Learning Resources, Inc. v. Trump (No. 24-1287, decided with Trump v. V.O.S. Selections, No. 25-250), that "IEEPA does not authorize the President to impose tariffs." The vote was 6 to 3, with parts of the opinion joined only by a plurality, and the opinion itself does not order refunds. The opinion ended the legal basis for the 2025 "fentanyl" and "reciprocal" duties on China. Executive Order 14389 terminated them the same day, and CBP stopped collecting them on goods entered from 12:00 a.m. ET 24 February 2026.
A 10% surcharge under Section 122 of the Trade Act (a balance-of-payments authority limited by statute to 150 days) applied from 24 February 2026 and expired at the close of 23 July 2026. The forced-labor Section 301 duty began the next day. Neither Section 301 nor Section 232 was affected by the ruling.
The refund pool is large. The Court of International Trade, citing government estimates from March 2026, put unlawfully collected IEEPA duties at about $166 billion on 53 million entries by about 330,000 importers of record. CBP refunds through CAPE (Consolidated Administration and Processing of Entries), a function of its ACE portal. As of 2 October 2026, CBP figures cited by the court showed about $136.6 billion accepted into CAPE and about $126 billion refunded with interest; those totals change weekly. Only the importer of record, or its filing broker, is paid. A buyer who purchased goods on delivered-duty-paid terms was not the importer and is not a CAPE claimant. On 8 October 2026 the court certified a class of importers of record who paid IEEPA duties between 1 February 2025 and 19 February 2026; class certification is not a ruling on the merits, and the government contests refunds on finally liquidated entries of non-plaintiffs.
Classification, value and origin decide the bill
Three facts about each shipment determine every ad valorem layer, and the importer of record is legally responsible for all three under the "reasonable care" standard of 19 U.S.C. 1484.
- Classification. The first six digits of an HTS number are the international Harmonized System; digits seven and eight set the US rate; digits nine and ten are statistical. Classification follows the General Rules of Interpretation printed at the front of the HTSUS, and CBP issues binding rulings under 19 CFR Part 177, searchable in its CROSS database.
- Value. Duty is assessed on transaction value, the price actually paid or payable for goods sold for export to the United States. The United States values imports free on board, so international freight and insurance are excluded. In a multi-tier sale through a middleman, the "first sale" rule can allow the factory price to serve as the basis, which lowers every ad valorem layer if the earlier sale qualifies.
- Origin. Country of origin is where the article was made; work in another country changes origin only if it substantially transforms the article into a new article of commerce. Routing goods through Vietnam or Malaysia without that transformation does not change origin, and unmarked articles face an additional 10% of appraised value under 19 CFR 134.2.
Origin also governs admissibility. Under the Uyghur Forced Labor Prevention Act, goods made wholly or partly in Xinjiang, or by an entity on the UFLPA Entity List, are presumed to be made with forced labor and barred. The Entity List reached 190 entities with a 29 October 2026 update, a figure the desk's researchers read from a mirror of the Federal Register notice because the official page returned an error.
De minimis is gone for practical purposes
The de minimis exemption in 19 U.S.C. 1321 once let shipments valued at $800 or less per person per day enter free of duty. CBP processed over 1.36 billion such shipments in fiscal year 2024, almost ten times the 139 million of 2015. The exemption was suspended for China and Hong Kong in May 2025 and for all countries in August 2025. After the IEEPA ruling, Executive Order 14388 of 20 February 2026 continued the suspension, and in June 2026 CBP issued two interim final rules suspending it by regulation under 19 U.S.C. 1321(b), independent of any executive order. The statutory exemption itself terminates on 1 July 2027 under Public Law 119-21.
The effect on small importers is structural. Samples, small reorders and direct-to-consumer parcels from China now need an entry and can carry the full duty stack. CBP's counterfeit data show the shift: in FY2025, 62% of IP seizures occurred in containerized vessel cargo, which CBP attributes to the de minimis suspensions.
Entry mechanics: brokers, bonds, ISF and fees
An importer may file its own entries; a license is required only to transact customs business for others (19 CFR 111.2). Most small importers use a licensed customs broker, and since 18 September 2026 CBP has enforced its notice on the accuracy of importer-of-record data: the importer's address must be its real business location, the broker must execute the power of attorney directly with the importer, and inaccurate records can void the importer number.
Formal entries require a customs bond, either single-transaction or continuous, with principal and surety jointly liable. Ocean shipments require an Importer Security Filing (ISF, the "10+2" data set) no later than 24 hours before lading at the foreign port; liquidated damages under the basic bond are $5,000 per violation (19 CFR 113.62(j)). Two user fees are fixed by regulation: for fiscal year 2027 the Merchandise Processing Fee on formal entries is 0.3464% with a $34.58 minimum and $670.86 maximum (CBP Dec. 26-14), and the Harbor Maintenance Fee is 0.125% of the value of cargo unloaded at listed ports (19 CFR 24.24).
Refund and deferral tools exist alongside the duties. Duty drawback can return up to 99% of duties on goods later exported or destroyed, and foreign-trade zones can defer duty, but goods subject to the forced-labor action must be admitted to a zone in privileged foreign status, which fixes their duty treatment at admission.
Dates that can change the numbers
Time-sensitive tariff pages on this site carry a review date for a reason. As of 30 October 2026 these instruments were pending or scheduled:
- 10 November 2026: 178 Section 301 product exclusions expire under USTR's 26 November 2025 extension (one secondary source puts the end at 11:59 p.m. ET on 9 November). No further extension had been found.
- 10 November 2026: the suspension of the maritime Section 301 action ends; USTR has proposed extending it to 9 January 2027, with comments due 30 October 2026. The HTSUS already carries 100% headings for Chinese intermodal chassis and ship-to-shore cranes from that date.
- 4 December 2026: a Section 232 action on polysilicon and derivatives takes effect.
- 1 January 2027: deferred Section 232 increases on upholstered wooden furniture, kitchen cabinets and vanities.
- 23 June 2027: HTS note 31(f)(ii) schedules an increase in the Section 301 rate on listed semiconductors, with the amount to be announced at least 30 days before.
- 1 July 2027: statutory termination of de minimis.
A Section 301 investigation of structural excess capacity, covering 16 economies including China, had held hearings but produced no action notice as of late September 2026. China's own export controls on critical minerals, partly suspended under the November 2025 Busan arrangement, are a separate risk on the supply side. None of this is legal advice; a licensed customs broker or trade attorney should confirm the classification and duty for a specific entry.
Frequently asked questions
What is the current tariff on Chinese goods?
As of October 2026 it depends on the HTS line. For most goods outside Section 232 the structure is the MFN rate plus a 2018 Section 301 list duty of 25% or 7.5%, plus the 12.5% forced-labor Section 301 duty in force since 24 July 2026, plus any product-specific four-year-review increase. Section 232 goods follow their own rates and are exempt from the 12.5% layer.
Did the Supreme Court end the tariffs on China?
It ended only the IEEPA tariffs. On 20 February 2026 the Court held in Learning Resources v. Trump that IEEPA does not authorize tariffs, and CBP stopped collecting those duties on entries from 24 February 2026. Section 301 and Section 232 duties were not affected and remain in force, and a new Section 301 forced-labor duty began on 24 July 2026.
Is the 145% tariff on China still in effect?
No. The 145% figure combined April 2025 IEEPA reciprocal duties with the IEEPA fentanyl duty. The reciprocal rate was cut to 10% from 14 May 2025, the fentanyl duty to 10% from 10 November 2025, and all IEEPA duties ended for goods entered on or after 24 February 2026 after the Supreme Court ruling.
Who can get an IEEPA tariff refund?
Only the importer of record, or its filing broker on its behalf, on entries that carried IEEPA duties. CBP pays refunds with interest through the CAPE function in its ACE portal. Consumers and buyers of delivered-duty-paid goods were not the importer and are not claimants. Finally liquidated entries follow a court route that remained in litigation as of October 2026.
Is there still a de minimis exemption for packages from China?
No. De minimis treatment ended for China and Hong Kong in May 2025 and for all countries in August 2025. It was continued by executive order in February 2026 and suspended by CBP regulation in June 2026, and the statutory exemption terminates on 1 July 2027. Low-value shipments now need an entry and can carry the full duty stack.
Do I need a customs broker to import from China?
Not legally. Under 19 CFR 111.2 an importer may transact its own customs business; a license is needed only to act for others. In practice most small importers use a licensed broker because entries require correct classification, valuation, bonding and Chapter 99 reporting, and the importer of record remains liable for duties and accuracy either way.
Sources
- Office of the U.S. Trade Representative — Notice of Actions in Section 301 Investigations of Acts, Policies, and Practices of Various Economies Rela…
- Supreme Court of the United States — Learning Resources, Inc. v. Trump, 607 U.S. ___ (2026), slip opinion
- U.S. Court of International Trade — Freestyle World, Inc. v. CBP, Slip Op. 26-123 (CIT Oct. 8, 2026)
- U.S. Census Bureau — Trade in Goods with China (country page) and Trade in Goods with World
- U.S. Customs and Border Protection (DHS) — CBP Interim Final Rule, 91 FR 37801 (citing Pub. L. 119-21)
- U.S. Customs and Border Protection / Federal Register — Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP Dec. 26-14), 91 FR 4…
- hts.usitc.gov/
- federalregister.gov/documents/2026/08/19/2026-16911/accuracy-of-importer-of-…