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US Tariffs on Special Classification Provisions (US-specific) from China — 35% (2026)

Tariff Rate Breakdown

10%

Section 122 Base

25%

Section 301

35%

Total Effective Rate

Importers sourcing special classification provisions (us-specific) from China face specific tariff considerations, with approximately $575B in total bilateral trade.

Following the Supreme Court's landmark February 20, 2026 decision striking down IEEPA tariffs, imports of special classification provisions (us-specific) from China are now subject to a 10% tariff under Section 122 of the Trade Act of 1974, effective February 24, 2026.

This 10% rate has a built-in expiration: Section 122 limits presidential tariff authority to 150 days, meaning the tariff expires approximately July 24, 2026 without congressional renewal.

Special Classification Provisions (US-specific) from China are also subject to Section 301 tariffs, which range from 25% to 100% depending on the specific product classification. Section 301 tariffs were not affected by the Supreme Court ruling and remain in full effect. Combined with the Section 122 base rate, importers may face effective rates of 35% or more.

Key products in HTS Chapter 98 imported from China include Returned US goods, Personal exemptions, Government imports, Religious articles, Samples, and Gifts.

Common Products in Chapter 98

Returned US goodsPersonal exemptionsGovernment importsReligious articlesSamplesGifts

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Frequently Asked Questions

What is the current tariff rate on special classification provisions (us-specific) from China?

As of March 2026, special classification provisions (us-specific) from China face a base tariff of 10% under Section 122. Additional Section 301 tariffs of 25-100% apply. The effective rate can be up to 35%.

Will the tariff on special classification provisions (us-specific) from China change?

The Section 122 tariff of 10% expires approximately July 24, 2026, unless Congress extends it. Section 301 tariffs on Chinese goods have no set expiration. Monitor legislative developments for updates.

How did the Supreme Court ruling affect special classification provisions (us-specific) imports from China?

The Supreme Court's February 20, 2026 ruling struck down IEEPA reciprocal tariffs as exceeding presidential authority. The president signed a replacement 10% tariff under Section 122 the same day, effective February 24.