The US tariff rate on Chinese imports is roughly 37.5% effective on most consumer electronics and machinery — the 12.5% base reciprocal tier plus a 25% Section 301 duty. That's down from 45% under the old IEEPA regime that the Supreme Court invalidated on February 20, 2026, but it isn't going lower. Section 301 is a separate, durable authority that SCOTUS didn't touch. Specific product categories run much higher: electric vehicles pay 115%, solar panels 62.5%, steel and aluminum 75% once Section 232 stacks. Here's the exact rate stack on Chinese goods now, what changed after SCOTUS, and how the base layer shifted when Section 122 expired on July 24, 2026.
The Current Rate Stack on Chinese Imports
Four potential layers apply to Chinese goods. Layer 1: MFN base rate from the HTS schedule — product-specific, ranges 0% to 32% depending on category. Layer 2: the 12.5% base reciprocal tariff — the Section 301 forced-labor tariff that replaced the expired 10% Section 122 rate on July 24, 2026; China sits in the 12.5% tier. 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, aluminum, and copper articles (25% derivatives), 25% on semiconductors, 10% on lumber, assessed on the metal content (the base reciprocal layer does not stack on the metal). Not every layer hits every product. A smartphone pays MFN 0% + 12.5% + 25% Section 301 = 37.5%. A Chinese EV pays MFN 2.5% + 12.5% + 100% Section 301 = 115%. A solar module pays 0% + 12.5% + 50% = 62.5%.
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, the 10% Section 122 tariff took effect February 24; it then expired at its 150-day statutory limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff, which places China in the 12.5% tier. Net change versus the IEEPA regime: the base layer fell from 20% to 12.5%, cutting most Chinese electronics from 45% to about 37.5% effective. Importers who paid the 20% IEEPA layer between April 2025 and February 2026 are eligible for refunds through the CAPE process. The Section 301 layer was not touched and is still being collected on exactly the same schedule as before.
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Worked Example: $10,000 Consumer Electronics Shipment
A $10,000 CIF shipment of consumer electronics from Shenzhen under HTS 8517.13.00. MFN: 0%. Base reciprocal (12.5% forced-labor tier) = $1,250. Section 301 at 25% = $2,500. MPF at 0.3464% = $34.64. HMF at 0.125% (ocean) = $12.50. Total charge: $3,797.14. Effective rate: about 38%. Under the pre-SCOTUS IEEPA regime the same shipment paid roughly $4,547 (20% IEEPA + 25% Section 301 + fees) — the ruling cut this importer's duty by around $750 per container. On a 20-container annual program ($200,000 CIF), that's roughly $15,000 a year back in the budget, plus whatever IEEPA refund is recoverable on the 2025 entries.
High-Rate Categories: EVs, Solar, Steel, Batteries
Not every Chinese product pays 37.5%. The targeted Section 301 categories run dramatically higher. Electric vehicles pay 100% Section 301 + 12.5% base + 2.5% MFN on passenger cars = 115%. Solar cells and modules pay 50% Section 301 + 12.5% base = 62.5%. Lithium-ion batteries for EVs pay 25% Section 301 + 12.5% base + 3.4% MFN = 40.9%. Semiconductors pay 50% Section 301 + 25% Section 232 + 12.5% base = 87.5%. Steel and aluminum articles pay 50% Section 232 + 25% Section 301 = 75% (the base reciprocal layer does not stack on the metal content). 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 for China and Hong Kong first, on May 2, 2025 — 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 the base reciprocal plus Section 301 — at minimum about 37.5% on most goods, or roughly $188 on that same order. The impact on consumer pricing has been significant, and de minimis has since ended for all origins (August 29, 2025), with the suspension made indefinite by regulation in June 2026.
Where the Base Layer Landed After July 24
The 10% Section 122 tariff was always time-limited — a 150-day measure that expired July 24, 2026. Rather than let the base layer lapse to zero, the administration replaced it the same day with the Section 301 forced-labor tariff: a 10% standard rate for most economies and a 12.5% rate for a 46-economy tier that includes China (on the finding of no effective forced-labor import prohibition). For Chinese goods, the practical result was a small step up in the base — from 10% to 12.5% — layered under the unchanged Section 301 product duties. USTR's separate excess-capacity Section 301 review remains a live risk to watch: any expansion there would raise the product-specific layer, not the base, and would not be refundable.
Refunds on IEEPA Duties Paid in 2025
If you imported from China between February 4, 2025 and February 24, 2026, you paid the IEEPA layer and it's refundable through CAPE. (China's IEEPA exposure began with the 10% fentanyl tariff effective February 4, 2025, before the reciprocal tariffs stacked on from April 2025 — so your eligible window starts earlier than the April reciprocal date.) 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. The Section 301 layer is NOT refundable — nor is the 12.5% base reciprocal tariff, which is a separate, still-active authority. Only the invalidated 20% IEEPA portion comes back. For a $10,000 entry that paid 45% total duty in 2025, the refundable portion is roughly $2,000 + interest, not the full duty.
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 China tariff rate is about 37.5% effective on most consumer electronics and machinery — the 12.5% base reciprocal tier plus 25% Section 301. Targeted categories run much higher: 115% on EVs, 62.5% on solar, 75% on steel/aluminum, 87.5% on semiconductors. The base layer stepped from the expired 10% Section 122 rate to the 12.5% Section 301 forced-labor tier on July 24, 2026, while the product-specific Section 301 duties stayed put. Refunds on the 20% IEEPA layer paid in 2025 are recoverable through the CAPE process with 7%/6% statutory interest; neither Section 301 nor the base reciprocal layer is refundable. Model general Chinese imports at roughly 37.5% and any HTS code on the Section 301 high-rate list far higher.
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