Plastics & Rubber Tariff Rates 2026: US Import Duties by Country & HTS Code

What This Covers

The plastics and rubber surcharge covers plastic articles, rubber products, tires, synthetic materials, and polymer-based goods classified under HTS chapters 39-40. The base tariff rate averages around 4% for most plastics and rubber products. Section 301 tariffs of 25% on Chinese-origin plastics remain in full force after the Supreme Court ruling. Following the SCOTUS decision on February 20, 2026, all countries faced a flat 10% Section 122 tariff (in effect February 24 – July 24, 2026), replacing the old IEEPA reciprocal rates that had varied widely by country. The 10% Section 122 tariff expired at its 150-day statutory limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff — a two-tier 10%/12.5% duty on roughly 60 economies, with most major exporters (including China) in the 12.5% tier and a smaller group in the 10% tier.

Most Affected Countries

China remains the most heavily burdened country, facing a 25% Section 301 surcharge plus the 12.5% forced-labor tariff on top of the 4% base rate, for combined duties approaching 41.5%. South Korea and Taiwan sit in the forced-labor tariff's 10% tier while Thailand is in the 12.5% tier — a much narrower spread than their old IEEPA reciprocal rates. Saudi Arabia, which exports substantial volumes of petrochemical-derived plastics, is in the 12.5% tier under the forced-labor tariff that replaced its former country-specific IEEPA surcharge.

How Surcharges Stack

Chinese plastics face a 4% base rate plus the 25% Section 301 surcharge plus the 12.5% forced-labor tariff, for combined rates of approximately 41.5%. A container of plastic packaging materials from Thailand now faces the 4% base rate plus the 12.5% forced-labor tariff, totaling 16.5% — substantially less than under the old IEEPA regime where Thailand's reciprocal rate had pushed totals much higher. Canadian and Mexican plastics and rubber products enter duty-free under USMCA if they meet rules of origin, maintaining the best tariff position in the sector. The gap between Chinese plastics (41.5% combined) and non-China sources (14–16.5% by tier) is now the key cost differential driving sourcing decisions. Section 122 expired July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff, so non-China plastics carry a 10% or 12.5% base surcharge on the 4% base rate.

Sourcing Strategies

USMCA partners Canada and Mexico continue to offer the best tariff treatment for plastics, with duty-free access and proximity to the large North American petrochemical industry. Tariff differentials among quality suppliers are now modest — Japan, South Korea, and Taiwan sit in the forced-labor tariff's 10% tier, while Germany and other EU sources pay the EU deal's flat 10% net of Column 1 for ordinary goods (15% only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones) ceiling (effective July 1, 2026) — making it practical to source specialty plastics from whichever country offers the best product. China remains the most expensive option at 41.5% combined duties, so importers of commodity plastics should accelerate diversification to non-China sources. Section 122 expired July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff, so companies negotiating long-term contracts should price each non-China origin at its 10% or 12.5% tier.