Machinery from China: 40% US Tariff (2026)

Importing machinery from China into the United States carries an effective tariff of about 40% in 2026. That breaks down as 2.5% MFN base rate + 12.5% Base tariff + 25% Section 301 — the product's MFN base duty plus the 12.5% Section 301 forced-labor tariff that replaced the expired Section 122 rate on July 24, 2026, plus China's long-standing 25% Section 301 duty.

China sits in the 12.5% tier of the forced-labor tariff, and its existing Section 301 duties (7.5–100% depending on the product list) stack on top — which is why Chinese machinery usually carries the heaviest US tariff of any major supplier. Diversifying even part of a program to a non-China source typically removes the 25% Section 301 layer entirely.

Machinery imports fall under HTS chapters 84-85. On a $10,000 shipment, the ~40% effective rate works out to roughly $4,000 in duty before the Merchandise Processing Fee (0.3464%) and, on ocean freight, the Harbor Maintenance Fee (0.125%). Because the exact duty depends on the specific HTS code and materials, confirm the classification with the HTS Code Finder and run your country and declared value through the tariff calculator on this page for the fully stacked number.

Refund angle: if you imported machinery from China between April 2025 and February 2026, you likely paid the IEEPA reciprocal tariff (about 20%) that the Supreme Court struck down on February 20, 2026 in Learning Resources v. Trump. That layer is now recoverable from the roughly $166 billion CBP refund pool through the CAPE reliquidation process, plus statutory interest near 5%. Section 301 and Section 232 duties were not struck down and are not refundable. The Phase 1 window covers unliquidated entries and those within 80 days of liquidation.

Bottom line for machinery importers sourcing from China: confirm the HTS classification, budget for the 40% stacked rate including the China Section 301 layer, and — if you paid IEEPA duties in 2025 — check refund eligibility before Phase 1 windows close on a rolling basis.