China is the largest source of US imports and faces some of the highest tariff rates of any trading partner. After the SCOTUS ruling struck down IEEPA tariffs (Feb 20, 2026), imports from China now face a 10% Section 122 tariff plus Section 301 surcharges. This guide walks you through exactly how to calculate import duty on Chinese goods, with real examples.
Current China Tariff Rate Structure (Post-SCOTUS)
Imports from China face a multi-layered tariff system. The base rate is the 10% Section 122 tariff (effective Feb 24, 2026, expiring ~July 24, 2026), which replaced the old 20% IEEPA tariff struck down by SCOTUS. On top of this base, Section 301 tariffs add 25-100% on thousands of product categories — electronics and machinery typically face 25%, while electric vehicles face 100% and solar panels 50%. The effective total rate ranges from 10% (for products not covered by Section 301) to 110% for the most heavily targeted goods. Steel and aluminum face an additional 50% Section 232 tariff.
Step-by-Step Calculation Example
Let's calculate duty on a $10,000 shipment of consumer electronics from China. Step 1: Apply the Section 122 rate of 10% ($1,000). Step 2: Check Section 301 coverage — most electronics fall under the 25% bracket, adding $2,500. Step 3: Total duty = $3,500 (35% effective rate). Step 4: Add Merchandise Processing Fee (MPF) of 0.3464% ($34.64) and any applicable Harbor Maintenance Fee. Your total landed duty comes to approximately $3,535 before customs broker fees. This is lower than the $4,535 under the old IEEPA regime.
Section 301 Tariff Brackets
Section 301 tariffs on China are product-specific and vary widely. The 25% bracket covers most electronics, machinery, chemicals, and consumer goods. The 7.5% bracket applies to some consumer products and textiles. Higher rates target strategic sectors: EV batteries at 25%, solar panels and cells at 50%, electric vehicles at 100%, and semiconductors at 50%. Use the HTS code for your product to determine the exact Section 301 rate — your customs broker can help identify the correct classification.
De Minimis Threshold Changes
A major change for 2026: the $800 de minimis exemption no longer applies to Chinese imports. Previously, shipments valued at $800 or less could enter duty-free. This exemption was eliminated, meaning every shipment from China — regardless of value — is now subject to full tariffs. This significantly impacts direct-to-consumer e-commerce and small business importers who relied on the de minimis threshold.
Key Deadlines and Risk Factors
The current tariff rates are subject to change. The Section 122 tariff expires ~July 24, 2026 (150-day limit) unless Congress extends it. USTR launched new Section 301 investigations on March 11, 2026 targeting China, which must be completed by July 20 to impose new tariffs. 24 states are challenging Section 122 in the Court of International Trade (filed March 5). Importers should plan for volatility and consider pre-purchasing or bonded warehouse strategies.
Key Takeaway
Calculating duty from China requires checking both the 10% Section 122 rate and the product-specific Section 301 rate. For most goods, expect to pay 35% or more. Use our tariff calculator to get an instant estimate for your specific product and shipment value.
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