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China Tariff Rates 2026: 37.5% on US Imports

Updated 2026-09-14
Effective Rate
37.5%

As of 2026-09-14, US imports from China carry an effective tariff of about 37.5%. This combines the 12.5% Section 301 forced-labor baseline (which replaced Section 122 on July 24, 2026) applied to countries without a separate deal, plus Section 301 duties up to 25% on covered goods, with Section 232 metals tariffs of 50% on steel and 50% on aluminum charged separately. The 10% Section 122 tariff (effective Feb 24, 2026) expired at its 150-day limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff (10%, or 12.5% for higher-tier economies).

Last verified September 14, 2026 ยท Source: USITC HTS ยท Section 122 / 301 / 232 ยท run your exact numbers

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Illustrative analysis only โ€” not legal, tax, or customs advice. Eligibility and amounts are determined by CBP; filing is handled by licensed professionals.

Updated Feb 21, 2026: IEEPA tariff (was 20%) struck down by SCOTUS. 10% Section 122 (Feb 24) expired July 24, 2026, replaced by the 12.5% Section 301 forced-labor tariff. Existing China Section 301 (25-100%) and Section 232 (50%) still stack on top. Section 122 expired July 24, 2026 and was replaced by the Section 301 forced-labor tariff.

IEEPA refunds โ€” illustrative, not a personal claim

Paid IEEPA duty on imports from China in 2025โ€“early 2026?

The Supreme Court struck down IEEPA reciprocal (and fentanyl/trafficking) tariffs on February 20, 2026. The Importer of Record โ€” or the licensed broker who filed the original entries โ€” can seek that IEEPA layer back through CBPโ€™s CAPE process. This is not a consumer check, and it is not a guaranteed amount.

  • Who can file: the original Importer of Record (or that entryโ€™s filing broker), not the retail customer.
  • Window: IEEPA duties collected from early 2025 through February 24, 2026 (reciprocal rates generally from April 2025; China/Canada/Mexico fentanyl layers started earlier).
  • Not refundable: Section 232 (steel/aluminum/autos), China Section 301, MFN base duty, or the current Section 301 forced-labor tariff / EU 15% deal rate.

Illustrative example only: $50,000 of IEEPA-period imports from China at the published 20% IEEPA rate carried about $10,000 of IEEPA duty. That IEEPA layer โ€” plus statutory interest (6โ€“7% compounded daily under 19 CFR 24.36) โ€” is what CAPE can refund. Your actual figure comes from your 7501s, not this example.

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Only the Importer of Record can claim the IEEPA layer through CAPE.

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Status is in ACE (REV-615), not a shopping-site tracker.

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Overview on the tariff-refunds hub. Phase 3 for finally liquidated entries launches October 6, 2026 for CIT plaintiffs only. Illustrative analysis โ€” not a guaranteed amount.

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Contingency filing via Tariff Recovery Today (powered by Irongate), in partnership with Master Plan. No recovery, no fee. Not legal advice.

Forced-Labor Tariff
12.5%
was 20% (IEEPA)
Section 301
25%
232 Steel
50%
232 Aluminum
50%

Section 232 rates shown apply to articles wholly of steel, aluminum, or copper. Since the April 6, 2026 restructuring, qualifying derivative products are dutied at 25% on their full customs value rather than 50%. Verify your productโ€™s classification โ€” the exact 232 treatment depends on HTS code and metal content.

IEEPA tariffs (was 20%: 10% reciprocal + 10% fentanyl) struck down by SCOTUS. Replaced by 10% Section 122 (Feb 24โ€“Jul 24). Section 122 expired July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff โ€” China is in the 12.5% tier (no effective forced-labor import prohibition). Section 301 China tariffs (25-100%) REMAIN and stack on top; Section 232 steel/aluminum 50% stacks too. EV batteries 25%, solar 50%, EVs 100% (Section 301). De minimis eliminated.

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Prepared and filed by the licensed team at Tariff Recovery Today (powered by Irongate), in partnership with Master Plan Bookkeeping.

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AD/CVD Notice: Some products from China are subject to additional anti-dumping or countervailing duties not shown in the base rates above. These duties can be substantial (50-500%+ on some products). Learn about AD/CVD duties

China Import Tariff Overview

China faces the heaviest US tariff burden of any country even after the SCOTUS ruling. While the IEEPA reciprocal tariff was struck down, Section 301 tariffs of 25-100% remain in full force under separate legal authority, and a 12.5% Section 301 forced-labor tariff (which replaced Section 122 on July 24, 2026) sits on top of the old base. Combined effective rates still reach 62.5-112.5% on many product categories.

The US-China trade relationship remains the most tariff-impacted bilateral relationship in the world. Section 301 tariffs, first imposed in 2018, cover approximately $370B of Chinese imports across four tranches (Lists 1-4). The SCOTUS ruling removed the IEEPA reciprocal tariff but left Section 301 intact. There is no free trade agreement. China remains the US's third-largest goods supplier despite years of tariff escalation driving supply chain diversification.

Key Products Imported from China

Top imports include electronics and semiconductors, machinery, consumer goods (toys, furniture, housewares), apparel and textiles, footwear, auto parts, chemicals, plastics, and solar panels. China dominates US imports in categories such as laptops, smartphones, furniture, and toys, though market share has declined in recent years.

Recent Changes

Feb 20, 2026: SCOTUS struck down IEEPA tariffs โ€” China's old 20% IEEPA rate removed. The Section 301 forced-labor tariff now applies โ€” China is in the 12.5% tier โ€” which replaced the expired 10% Section 122 baseline on July 24, 2026. Section 301 tariffs UNCHANGED: 25% on Lists 1-3 and 7.5% on List 4A, plus 100% on EVs, 50% on solar panels, 50% on semiconductors, 25% on EV batteries. De minimis exemption for Chinese shipments remains eliminated (effective May 2, 2025). Fentanyl-related tariffs remain at 10%.

Tips for Importers

The SCOTUS ruling provides modest relief for Chinese imports (IEEPA rate removed, replaced by the 12.5% Section 301 forced-labor tariff that superseded Section 122 on July 24, 2026), but the existing China Section 301 tariffs remain the dominant cost driver. Tariff engineering is critical โ€” review HTS classifications carefully, as small product modifications can shift items between Section 301 lists with dramatically different rates. The China+1 strategy remains essential. With the two-tier Section 301 forced-labor tariff now replacing Section 122, Vietnam, India, and Mexico are more cost-competitive than ever versus China. For e-commerce, de minimis elimination means all Chinese shipments require formal entry.

How Are US Tariffs on China Imports Calculated?

US import duties on goods from China are determined by multiple overlapping tariff authorities. The base layer is the 12.5% Section 301 forced-labor tariff, which replaced the expired 10% Section 122 tariff on July 24, 2026 and applies to most countries without a separate trade deal. On top of this, Section 301 tariffs of up to 25% apply to specific product categories, significantly increasing the effective rate on covered goods. Section 232 tariffs of 50% on steel and 50% on aluminum apply to metals imports, regardless of the forced-labor tariff.

To calculate the total duty on a specific import from China, use our US import duty calculator or landed cost calculator for a complete estimate including Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF). You can also compare China rates with other countries to evaluate sourcing alternatives.

Already importing from China? If you paid IEEPA duty in 2025โ€“early 2026, start with how to claim an IEEPA refund, the tariff-refunds hub, and CAPE refund status. And if you re-export or manufacture with imported goods, duty drawback can recover up to 99% of eligible duties โ€” a separate program from CAPE.

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Rates by Product Sector

SectorBase RateSurchargeEffective RateNotes
Electronics0%+25%25%Section 301 List 1-3 (REMAINS)
Clothing & Apparel16.5%+7.5%24%Section 301 List 4A (REMAINS)
Footwear12.5%+25%37.5%โ€”
Automobiles & Parts2.5%+25%27.5%EVs 100% (Section 301)
Steel & Aluminum0%+50%50%Section 232 50% (doubled June 2025). Copper 50%.
Food & Agriculture5%+25%30%โ€”
Furniture0%+25%25%Section 301 + Section 232 lumber 10%
Machinery & Equipment2.5%+25%27.5%โ€”
Pharmaceuticals0%+25%25%Section 301. 100% on patented pharma
Toys & Games0%+7.5%7.5%Section 301 List 4A
Energy & Batteries0%+50%50%Solar 50%, EV batteries 25% (Section 301)
Textiles & Fabrics9%+7.5%16.5%โ€”
Chemicals3%+25%28%โ€”
Plastics & Rubber4%+25%29%โ€”

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Frequently Asked Questions

Are Section 301 tariffs on Chinese goods affected by the SCOTUS ruling?
No. The Supreme Court only struck down IEEPA-based reciprocal tariffs. Section 301 tariffs (25% on Lists 1-3 and 7.5% on List 4A, plus elevated rates on EVs, solar panels, and semiconductors) were imposed under a different legal authority and remain in full force.
What is the total effective tariff rate on Chinese electronics?
Section 301 on Chinese electronics varies by HTS list. The highest-volume consumer electronics โ€” smartphones, laptops, tablets, monitors, and game consoles โ€” fall on the suspended List 4B and pay 0% Section 301, so with the 12.5% forced-labor tariff they are roughly 12.5% total. Most other consumer electronics fall under List 4A at 7.5% (about 20% with the forced-labor tariff), while the 25% rate applies mainly to industrial electronics, components, and machinery (Lists 1-3). Some ITA-covered electronics also have a 0% base MFN rate, making the surcharges the entire duty burden.
Is the de minimis exemption still eliminated for Chinese packages?
Yes. The elimination of the $800 de minimis threshold for Chinese shipments (effective May 2, 2025) was not affected by the SCOTUS ruling. All packages from China require formal customs entry and duty payment regardless of value, and de minimis is now suspended for all countries (others since Aug 29, 2025).
How does the SCOTUS ruling affect the China+1 sourcing strategy?
The ruling makes China+1 even more attractive. With the two-tier Section 301 forced-labor tariff now replacing Section 122, the tariff gap between China (12.5% forced-labor + 25% Section 301 on Lists 1-3) and alternatives like Vietnam (12.5% forced-labor) or India (10% forced-labor) has widened. Companies diversifying away from China see greater cost savings.
What happened to Chinese import tariffs when Section 122 expired?
Section 122 expired July 24, 2026 at its 150-day statutory limit and was replaced the same day by the Section 301 forced-labor tariff โ€” China is in the 12.5% tier, so the base layer rose from 10% to 12.5%. (In August 2026, 25 states sued at the Court of International Trade to block the forced-labor tariff; CBP continues collecting it while the case proceeds.) China's Section 301 tariffs (25-100%) remain independently, so Chinese goods still face significantly higher tariffs than goods from other countries.

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Note: Rates shown do not include potential anti-dumping or countervailing duties (AD/CVD), which may apply to specific products and can significantly increase total duty. Consult a customs broker for product-specific rates.

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