Automobiles & Parts Tariff Rates 2026: US Import Duties by Country & HTS Code

What This Covers

The automobiles and parts surcharge covers passenger cars, light trucks, auto parts, tires, and electric vehicle components classified under HTS chapter 87. The US auto tariff structure features a notable split: passenger cars face a 2.5% base rate while light trucks carry a 25% rate under the longstanding Chicken Tax. The USMCA imposes a 75% regional value content requirement for duty-free treatment. After the Supreme Court struck down IEEPA reciprocal tariffs on February 20, 2026, auto-exporting countries face a uniform 10% Section 122 tariff (effective February 24, 2026; scheduled to sunset ~July 24, 2026) — except the EU: since July 1, 2026, EU-built vehicles and auto parts fall under the EU-US trade deal's flat 15% all-inclusive rate, which applies in lieu of the 27.5% Section 232 auto regime. This Section 122 tariff is legally contested: the Court of International Trade ruled it unlawful on May 7, 2026, but the Federal Circuit stayed that injunction on June 11, 2026, so CBP continues collecting the 10% pending appeal. Separately, Section 232 metals tariffs apply to auto components: after the April 6, 2026 restructure, articles wholly of steel/aluminum/copper carry 50% while derivative components substantially made of those metals carry 25%, in each case assessed on the full customs value of the article (UK 25%).

Most Affected Countries

China remains the most heavily penalized, with Chinese-made electric vehicles facing a combined tariff rate exceeding 100% due to Section 301 surcharges (which were unaffected by the SCOTUS ruling) layered on top of the 10% Section 122 tariff, effectively blocking them from the US market. Mexico and Canada, as USMCA partners, can still achieve duty-free treatment for vehicles meeting the 75% North American content rule, bypassing Section 122 entirely. Japan and South Korea — which had faced varying IEEPA reciprocal rates — now pay the same 10% Section 122 tariff on top of the 2.5% base passenger car duty. Germany and other EU auto exporters moved onto the EU-US trade deal on July 1, 2026: a flat 15% all-inclusive on vehicles and parts, dramatically better than the 27.5% Section 232-era rate that had applied to EU autos.

How Surcharges Stack

Auto tariff stacking has been simplified. A Japanese sedan faces the 2.5% base rate plus the 10% Section 122 tariff, totaling roughly 12.5% — the same rate facing Korean and other non-USMCA, non-EU imports. A German or Italian vehicle instead pays a flat 15% all-inclusive under the EU-US deal effective July 1, 2026 — nothing stacks on top, and the rate replaces the 27.5% Section 232 auto regime. A Chinese-made EV faces the 2.5% base rate, Section 301 surcharges pushing toward 100%, and the 10% Section 122 tariff, keeping Chinese EVs effectively locked out. USMCA-compliant vehicles from Mexico and Canada enter duty-free, but vehicles failing the 75% regional value content threshold face the full 2.5% base rate plus the 10% Section 122 tariff. Light trucks from non-USMCA countries face the 25% Chicken Tax as the base rate plus the 10% Section 122 tariff. Section 232 metals tariffs remain in force regardless of origin, adding cost to vehicles with significant metal content: after the April 6, 2026 restructure, components wholly of steel/aluminum are dutied at 50% and derivative components (more than 15% applicable metal content) at 25%, in both cases on the full customs value of the article rather than only the metal portion.

Sourcing Strategies

USMCA compliance remains the dominant strategy for automakers, as duty-free treatment for vehicles and parts moving between the US, Mexico, and Canada provides a clear advantage over the 10% Section 122 tariff facing all other origins. Rate differentials among non-USMCA sources are now modest: Japanese and Korean vehicles at roughly 12.5% versus EU vehicles at a flat 15% under the July 2026 EU-US deal, letting automakers optimize manufacturing footprints based on logistics, labor costs, and supply chain efficiency rather than tariff arbitrage. Companies should plan for Section 122's July 24, 2026 expiration — noting USTR's proposed 12.5% Section 301 duties on 46 countries (including Japan and South Korea) as its intended replacement — while the EU's 15% deal rate has no built-in sunset. Section 232 steel and aluminum tariffs will persist regardless, so sourcing metal components from domestic suppliers or USMCA partners remains important for cost management.