The current US tariff rate on Chinese imports is 35% effective on most consumer electronics and machinery — 10% Section 122 plus 25% Section 301. That's down from 45% under the old IEEPA regime that the Supreme Court invalidated on February 20, 2026, but it's not going lower. Section 301 is a separate, durable authority that SCOTUS didn't touch, and USTR is actively expanding it. Specific product categories run much higher: electric vehicles pay 110%, solar panels 60%, steel and aluminum 60% with Section 232. Here's the exact rate stack on Chinese goods today, what changed after SCOTUS, and what's coming before Section 122 expires on July 24.
The Current Rate Stack on Chinese Imports
Four potential layers apply to Chinese goods as of April 24, 2026. Layer 1: MFN base rate from the HTS schedule — product-specific, ranges 0% to 32% depending on category. Layer 2: 10% Section 122 flat tariff, effective since February 24. Layer 3: Section 301 surcharge — 25% on most products, 7.5% on some consumer goods and apparel, 100% on EVs, 50% on solar panels and semiconductors, 25% on lithium-ion EV batteries. Layer 4: Section 232 where applicable — 50% on steel and aluminum, 50% on copper, 25% on semiconductors, 10% on lumber. Not every layer hits every product. A smartphone pays MFN 0% + 10% + 25% Section 301 = 35%. A Chinese EV pays MFN 2.5% + 10% + 100% Section 301 = 112.5%. A solar module pays 0% + 10% + 50% = 60%.
What Changed After SCOTUS (February 20, 2026)
Before February 20, China paid 20% IEEPA (10% reciprocal + 10% fentanyl surcharge) on top of everything else. Effective rate on most electronics was 45%: 20% IEEPA + 25% Section 301. After the SCOTUS ruling invalidated IEEPA, Trump signed Section 122 the same day and the new 10% flat rate took effect February 24. Net change: a 10-point cut on most Chinese goods — from 45% to 35% effective. Importers who paid the 20% IEEPA layer between April 2025 and February 2026 are eligible for refunds through the CAPE portal that opened April 20. The Section 301 layer was not touched and is still being collected on exactly the same schedule as before.
Worked Example: $10,000 Consumer Electronics Shipment
A $10,000 CIF shipment of consumer electronics from Shenzhen under HTS 8517.13.00. MFN: 0%. Section 122 at 10% = $1,000. Section 301 at 25% = $2,500. MPF at 0.3464% = $34.64. HMF at 0.125% = $12.50. Total duty: $3,547.14. Effective rate: 35.5%. Under the pre-SCOTUS IEEPA regime the same shipment paid $4,547 — the ruling cut this importer's duty by $1,000 per container. On a 20-container annual program ($200,000 CIF), that's $20,000 a year back in the budget. But if the pending Section 301 excess-capacity investigation raises rates on Chinese electronics by an additional 10 points — entirely possible given the USTR accelerated timeline — this same shipment goes to $4,550 and the SCOTUS relief evaporates.
High-Rate Categories: EVs, Solar, Steel, Batteries
Not every Chinese product pays 35%. The targeted Section 301 categories run dramatically higher. Electric vehicles pay 100% Section 301 + 10% Section 122 = 110%, plus 2.5% MFN on passenger cars = 112.5%. Solar cells and modules pay 50% Section 301 + 10% Section 122 = 60%. Lithium-ion batteries for EVs pay 25% Section 301 + 10% + 3.4% MFN = 38.4%. Semiconductors pay 50% Section 301 + 25% Section 232 + 10% Section 122 = 85%. Medical syringes pay 50% Section 301 + 10% = 60%. These rates were set under Biden-era Section 301 determinations in 2024 and are still in force. For any product on the Section 301 high-rate list, China sourcing is economically non-viable versus even high-MFN alternatives from Vietnam, Mexico, or India.
De Minimis Gone for China
The $800 de minimis exemption no longer applies to Chinese goods. It was eliminated in 2025 specifically for imports from China and Hong Kong — the executive action closed the loophole that had let direct-to-consumer platforms like Shein, Temu, and AliExpress ship packages duty-free under the threshold. Every Chinese shipment, regardless of value, now pays the full tariff stack. A $500 Temu order that paid $0 in early 2025 now pays Section 122 + Section 301 — at minimum 35% on most goods, or $175 on that same order. The impact on consumer pricing has been significant. De minimis is still available for shipments from most other countries up to $800, though the rules are tightening across the board.
Section 301 Expansion: The March 11 Investigation
USTR initiated a new Section 301 investigation on March 11, 2026 targeting excess manufacturing capacity in 16 economies — including China. For China specifically, the new investigation covers steel, aluminum, semiconductors, EVs, solar, and other strategic sectors where Section 301 already applies. The likely outcome: higher rates on existing targeted categories and expansion to currently-uncovered HTS codes. Public comment closed April 15. USTR Ambassador Greer has signaled an accelerated timeline to finalize before Section 122 expires July 24. Importers should model Chinese goods at 45-55% effective rate for Q4 2026 planning — essentially back to the pre-SCOTUS IEEPA level, but through a legally durable authority this time.
Refunds on IEEPA Duties Paid in 2025
If you imported from China between April 5, 2025 and February 24, 2026, you paid the 20% IEEPA layer and it's refundable through CAPE. The portal opened April 20, 2026. Phase 1 covers unliquidated entries and entries within 80 days of liquidation. Statutory interest runs 7% for individual importers, 6% for corporations, compounded daily under 19 CFR 24.36. Filing mechanics: register in ACE Secure Data Portal, enroll in ACH for electronic refunds, upload a CAPE Declaration listing entry numbers. Funds issue via ACH 60-90 days after declaration acceptance. The Section 301 layer is NOT refundable — only the 20% IEEPA portion. For a $10,000 entry that paid 45% total duty, the refundable portion is roughly $2,000 + interest, not the full $4,547.
What About the Fentanyl Surcharge?
The 10% fentanyl-related surcharge that applied to Chinese goods through 2025 was part of the IEEPA stack and is gone with the rest. It was imposed in February 2025 as part of the original IEEPA reciprocal tariff package justified by fentanyl precursor chemical exports; when IEEPA was invalidated, the fentanyl surcharge was invalidated with it. There's no separate Section 232 or Section 301 fentanyl layer currently in force. Importers should not see a fentanyl line item on any Form 7501 dated after February 24, 2026. If your broker is still charging one, ask them to pull the entry summary and re-run the duty calculation.
Key Takeaway
The current China tariff rate is 35% effective on most consumer electronics and machinery — 10% Section 122 plus 25% Section 301. Targeted categories run much higher: 110% on EVs, 60% on solar, 60% on steel/aluminum, 85% on semiconductors. Expect rates to move up before the July 24 Section 122 sunset as USTR concludes its March 11 Section 301 investigation. Refunds on the 20% IEEPA layer paid in 2025 are live through the CAPE portal with 7%/6% statutory interest. Section 301 duties are not refundable. Model 2026 planning at 35% minimum for general Chinese imports and 45%+ for any HTS code on the Section 301 high-rate list.
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