Importing from China: Every Tariff, Duty, and Fee U.S. Importers Pay

What Tariffs Do U.S. Importers Pay on Chinese Goods?

U.S. importers of Chinese goods pay up to five layers of tariffs and fees: a base MFN duty rate, Section 301 tariffs ranging from 7.5% to 100%, a 10% Section 122 temporary surcharge, customs processing fees (MPF and HMF), and, for steel and aluminum products, a 50% Section 232 tariff. The exact total depends on the product's HTS classification, entry date, and whether any exclusions apply.

How Much Does It Actually Cost to Import from China Right Now?

As of early 2026, China faces the highest effective tariff rate of any major U.S. trading partner. Penn Wharton Budget Model estimates China's effective tariff rate at 33.9% as of January 2026, nearly fifteen times the 2.3% average effective rate in January 2025. For a consumer electronics product on Section 301 List 3, a typical importer pays MFN duty + 25% Section 301 + 10% Section 122 + MPF + HMF. That adds up fast.

U.S. imports from China totaled $308.4 billion in 2025, down 29.7% from 2024 according to USTR. Even with that decline, China remains one of the largest sources of U.S. imports. The tariff landscape for Chinese goods is the most complex of any trading partner: multiple overlapping tariff programs, each with different product coverage, different legal authority, and different expiration timelines. This guide breaks down every layer, with current rates, product examples, and a worked calculation showing how tariffs stack on a real import.

Last updated: March 2026

Section 301 Tariffs: The Largest Tariff Layer on Chinese Imports

Section 301 tariffs are the single biggest cost driver for most Chinese imports. Imposed under the Trade Act of 1974 after USTR found that China's practices related to technology transfer and intellectual property were unreasonable and discriminatory, these tariffs were rolled out in four waves between July 2018 and September 2019.

Here is the current breakdown by list:

List	Effective Date	Products Covered	Current Rate	Annual Import Value
List 1	July 2018	Industrial machinery, electronics components	25%	~$34 billion
List 2	August 2018	Semiconductors, plastics, chemicals	25%	~$16 billion
List 3	September 2018	Furniture, auto parts, consumer goods	25% (raised from 10%)	~$200 billion
List 4A	September 2019	Apparel, footwear, textiles	7.5% (reduced from 15%)	~$120 billion
List 4B	Suspended	Laptops, smartphones, toys, game consoles	0% (suspended)	~$160 billion

Combined, Lists 1 through 4A cover approximately $370 billion in annual Chinese imports, roughly 65% of all U.S. imports from China.

Strategic Sector Increases (2024 Four-Year Review)

In September 2024, USTR finalized a four-year review and increased rates on strategic products:

Product Category	Previous Rate	Current Rate	Effective Date
Electric vehicles	25%	100%	September 27, 2024
Lithium-ion EV batteries	7.5%	25%	September 27, 2024
Solar cells and modules	25%	50%	September 27, 2024
Steel and aluminum products	0-7.5%	25%	September 27, 2024
Ship-to-shore cranes	0%	25%	September 27, 2024
Syringes and needles	0%	100%	September 27, 2024
Semiconductors	25%	50%	January 1, 2025
Tungsten products	0%	25%	January 1, 2025
Wafers and polysilicon	25%	50%	January 1, 2025
Natural graphite	0%	25%	January 1, 2026
Permanent magnets	0%	25%	January 1, 2026
Lithium-ion non-EV batteries	7.5%	25%	January 1, 2026
Face masks	0-7.5%	50%	January 1, 2026

In December 2025, USTR also initiated a new Section 301 investigation targeting Chinese semiconductors, with an initial tariff level of 0% set to increase to a rate to be announced by June 2027. This signals that the tariff trajectory on Chinese goods is still rising.

What Products Are Exempt from Section 301?

List 4B products remain suspended. This means laptops (HTS 8471.30), smartphones (HTS 8517.13), game consoles, toys, and certain consumer electronics enter the U.S. without Section 301 tariffs. These are among the highest-volume consumer imports from China.

A limited number of product-specific exclusions also remain active, but they cover a small fraction of affected imports and have expiration dates. Importers should check the USTR HTS search tool to verify whether their specific HTS codes are covered.

Section 122: The New Global Surcharge That Stacks on Everything

On February 20, 2026, the Supreme Court ruled 6-3 in Learning Resources, Inc. v. Trump that IEEPA does not authorize the president to impose tariffs. Within hours, President Trump signed a proclamation under Section 122 of the Trade Act of 1974 imposing a 10% global surcharge on nearly all imports.

Key facts about Section 122:

Rate: 10% ad valorem (the president indicated potential increase to 15%, the statutory maximum, but no formal action has been taken as of March 2026)
Effective date: February 24, 2026
Expiration: July 24, 2026 (150 days; only Congress can extend)
Stacking: Section 122 stacks on top of Section 301 tariffs and MFN base rates
Exemptions: Products already subject to Section 232 tariffs (steel, aluminum, copper, automobiles) are exempt. USMCA-qualifying goods from Canada and Mexico are exempt.

For Chinese imports, this means most products now face MFN + Section 301 + Section 122. The 10% surcharge is not huge on its own, but when added to an already high tariff stack, it pushes many product categories past 40% total duty.

As Yale's Budget Lab notes, the current effective tariff rate with Section 122 in effect is 10.5%, the highest since 1943 (excluding 2025).

Section 232: Steel, Aluminum, and Expanding Derivatives

Section 232 tariffs, imposed under the Trade Expansion Act of 1962 on national security grounds, currently apply at the following rates:

Product	Current Rate	Effective Date
Steel articles	50%	June 4, 2025 (raised from 25%)
Aluminum articles	50%	June 4, 2025 (raised from 25%)
Steel and aluminum derivatives	50% (on metal content)	Expanded in 2025
Copper products	50%	2025

The Department of Commerce added 407 derivative product categories in August 2025, covering items like wind turbines, mobile cranes, bulldozers, railcars, furniture with steel/aluminum content, compressors, and pumps.

Products subject to Section 232 are exempt from the Section 122 surcharge, so they do not double-stack. But they still face MFN + 50% Section 232 + any applicable Section 301 tariff, which can push total rates above 75% for some steel and aluminum products from China.

How Does De Minimis Work for Chinese Imports?

It doesn't. The de minimis exemption under Section 321 (which allowed duty-free entry for shipments under $800) was eliminated for China and Hong Kong effective May 2, 2025. The global de minimis exemption was then suspended for all countries effective August 29, 2025.

For Chinese-origin goods, this means:

Every shipment, regardless of value, requires formal or informal customs entry
All applicable tariffs (MFN + Section 301 + Section 122) apply even on a $10 package
Postal shipments face an ad valorem rate or a per-item duty ($200 per item for mail parcels)
Entry Type 86 (the simplified low-value entry) is no longer accepted for Chinese goods

This change hit e-commerce platforms that had relied on direct-from-China shipping models. Over 4 million de minimis shipments were entering the U.S. daily before the change, with China accounting for roughly 60% of that volume.

Customs Processing Fees: MPF and HMF

Beyond tariffs, every formal import entry triggers two mandatory fees:

Merchandise Processing Fee (MPF)

Rate: 0.3464% of the entered value
Minimum (FY2026): $33.58
Maximum (FY2026): $651.50
Authority: CBP, adjusted annually per the FAST Act

MPF applies to all formal entries regardless of country of origin. It is calculated on the customs value (the entered value of the merchandise, not including duty, freight, or insurance). For shipments under $2,500, MPF is a flat $2.72 per informal entry.

Harbor Maintenance Fee (HMF)

Rate: 0.125% of cargo value
No minimum or maximum
Applies to: Ocean shipments only (not air freight)
Authority: Water Resources Development Act of 1986

HMF is collected by CBP on all imports arriving by ocean vessel. If your goods arrive by air, HMF does not apply.

Additional Fees to Budget For

ISF bond/filing fee: $25-$75 per shipment (Importer Security Filing, required for ocean shipments)
Customs broker fee: $150-$300+ per entry (varies by broker)
Continuous entry bond: Typically 10% of annual duties paid, minimum $50,000

Worked Example: Tariff Stacking on a Consumer Electronics Import

Let's walk through a real calculation. Suppose you're importing Bluetooth speakers from China with a customs value of $50,000.

Step 1: Determine the HTS code Bluetooth speakers typically classify under HTS 8518.22 (loudspeakers, in an enclosure). The MFN duty rate for this code is 4.9%.

Step 2: Identify applicable tariff layers

HTS 8518.22 is on Section 301 List 3 (25% additional duty)
Not a Section 232 product, so Section 122 applies (10%)
Not on any active exclusion list

Step 3: Calculate each layer

Tariff Layer	Rate	Calculation	Amount
MFN base duty	4.9%	$50,000 x 4.9%	$2,450
Section 301 (List 3)	25%	$50,000 x 25%	$12,500
Section 122 surcharge	10%	$50,000 x 10%	$5,000
MPF	0.3464%	$50,000 x 0.3464%	$173.20
HMF (ocean)	0.125%	$50,000 x 0.125%	$62.50
Total duties and fees			$20,185.70

Effective duty rate: 40.37%

That $50,000 shipment of Bluetooth speakers costs $70,185.70 to land in the U.S. before freight, insurance, or broker fees. The Section 301 tariff alone accounts for more than 60% of the total duty burden.

Now compare that to the same product imported from, say, Vietnam (no Section 301, Section 122 at 10%): MFN 4.9% + Section 122 10% + fees = roughly 15.5%. The China premium is approximately 25 percentage points.

GingerControl's Tariff Calculator runs this kind of multi-layer calculation automatically. It covers the full U.S. tariff stack: base duty, Section 232, Section 301, Chapter 99, and Section 122 surcharges across 200+ countries. You can compare China against Vietnam, Mexico, India, or any other sourcing country side by side with date-sensitive rates.

What MFN Base Rates Apply to Top Chinese Import Categories?

Even before the additional tariff layers, MFN base duty rates vary significantly by product:

Product Category	Typical HTS Chapter	MFN Rate Range	Section 301 List	Section 301 Rate
Machinery	Ch. 84	0-6%	List 1	25%
Electronics/electrical	Ch. 85	0-8%	Lists 1, 2	25%
Furniture	Ch. 94	0-6%	List 3	25%
Toys and games	Ch. 95	0-6.5%	4B (suspended)	0%
Apparel (knitted)	Ch. 61	10-32%	List 4A	7.5%
Footwear	Ch. 64	8-48%	List 4A	7.5%
Plastics	Ch. 39	0-6.5%	Lists 1-3 (varies)	7.5-25%
Auto parts	Ch. 87	0-4%	List 3	25%

Footwear and apparel carry some of the highest MFN base rates in the entire tariff schedule. A leather shoe from China might face a 37.5% MFN rate + 7.5% Section 301 + 10% Section 122 = 55% total before fees. This is why footwear sourcing has shifted aggressively to Vietnam, Indonesia, and Cambodia.

What Is the Timeline, and What Happens Next?

The current tariff landscape is not static. Here are the critical dates and developments importers should track:

Date	Event	Impact
July 24, 2026	Section 122 expires	10% surcharge ends unless Congress extends
Ongoing	New Section 301 investigations (60+ countries)	USTR may impose new tariffs to replace Section 122
June 2027	Semiconductor Section 301 tariff increase	Rate to be announced, targeting Chinese semiconductors
Ongoing	Section 232 derivative product expansions	More products could face 50% steel/aluminum tariffs

USTR launched sweeping new Section 301 investigations on March 11, 2026 into structural excess manufacturing capacity across 16+ economies, with China at the top. These investigations could result in new, durable tariff authority that replaces the time-limited Section 122 surcharge.

The bottom line: China's tariff burden is not going down. Importers should model at least three scenarios, (a) Section 122 expires with no replacement, (b) new Section 301 tariffs fill the gap, (c) expanded Section 232 coverage hits their product category, and build cost models for each.

GingerControl is a trade compliance AI platform that helps importers, exporters, and customs brokers classify products, simulate tariff costs, and track policy changes. The Tariff Calculator lets you run side-by-side country comparisons with date-sensitive calculations, so you can model what your landed cost looks like under each scenario before the July deadline.

FAQ

What is the total tariff rate on imports from China?

There is no single rate. It depends on the product's HTS classification. Products on Section 301 List 1 or List 3 face 25% plus a 10% Section 122 surcharge plus the MFN base rate, often totaling 35-45%. Strategic products like EVs face 100%+ combined rates. Steel and aluminum face 50% under Section 232 (but are exempt from Section 122).

Are laptops and smartphones from China subject to tariffs?

Laptops (HTS 8471.30) and smartphones (HTS 8517.13) are on Section 301 List 4B, which remains suspended. They are not subject to Section 301 tariffs. However, they are subject to the 10% Section 122 surcharge, MFN duty (typically 0% for laptops), and processing fees.

Can I still ship low-value packages from China duty-free?

No. The de minimis exemption for Chinese goods was eliminated on May 2, 2025. All shipments from China, regardless of value, are subject to full tariffs and customs processing. The global de minimis suspension took effect August 29, 2025.

How do I know which Section 301 list my product is on?

Look up your 10-digit HTS code on the USTR Section 301 search tool or the USITC HTS search. Section 301 tariffs are administered under HTS Chapter 99, and your product's classification determines which list applies.

Does Section 122 stack on top of Section 301?

Yes. Section 122 stacks on top of Section 301 tariffs and MFN base rates. The one exception: products already subject to Section 232 tariffs (steel, aluminum, copper, automobiles) are exempt from Section 122. So a product from China could face MFN + 25% Section 301 + 10% Section 122 = 35%+ before fees.

What happens when Section 122 expires on July 24, 2026?

If Congress does not vote to extend it and no replacement tariff authority is enacted, the 10% surcharge will end. However, the administration has initiated dozens of new Section 301 investigations that could produce new tariffs. Importers should not assume the 10% will simply disappear without a replacement.

How does GingerControl's Tariff Calculator handle tariff stacking?

GingerControl's Tariff Calculator calculates the full tariff stack for any HTS code: base MFN duty, Section 232, Section 301, Chapter 99 modifications, and Section 122. It shows each layer transparently and lets you compare the total across 200+ countries of origin, with date-sensitive rates that adjust based on entry date.

Is it cheaper to import from Vietnam or Mexico instead of China?

It depends on the product. Vietnam has no Section 301 tariffs but faces a 10% Section 122 surcharge. Mexico qualifies for USMCA duty-free treatment on qualifying goods (exempt from Section 122). For a List 3 product, moving from China to Vietnam saves 25 percentage points in tariffs; moving to USMCA-qualifying Mexico could save 35+ percentage points. Use a tariff calculator to compare your specific HTS code across countries.

Tariff stacking on Chinese imports is the most complex it has ever been. Five tariff layers, each with its own legal authority, expiration date, and product coverage. The only way to know your actual landed cost is to model it with current rates for your specific HTS codes.

GingerControl's Tariff Calculator gives you the full stack in one place: base duty, Section 232, Section 301, Chapter 99, and Section 122, with transparent breakdowns and 200+ country comparisons. Try it free →

GingerControl is not just a tool. We work with importers and trade compliance teams on process consulting, digital transformation strategy, and end-to-end custom system development. Talk to our team →

References

[REF 1] USTR — Section 301 Tariff Actions and Exclusion Process Data cited: Section 301 investigation background, tariff lists, exclusion processes Source: Section 301 Tariff Actions

[REF 2] USTR — Section 301 Modification Determination (September 2024) Data cited: Four-year review results, strategic sector tariff increases, effective dates Source: Modification Determination FRN Published: September 12, 2024

[REF 3] USTR — Semiconductor Section 301 Investigation Final Action Data cited: New Section 301 on Chinese semiconductors, initial tariff level, June 2027 timeline Source: Semiconductor Section 301 FRN Published: December 2025

[REF 4] USTR — China Country Page Data cited: 2025 U.S. goods imports from China ($308.4B), year-over-year decline (29.7%) Source: People's Republic of China

[REF 5] Covington & Burling LLP — IEEPA Tariffs Terminated, Section 122 Tariffs Take Effect Data cited: Supreme Court ruling in Learning Resources, Inc. v. Trump, Section 122 details, 10% rate, February 24 effective date, 150-day period, exemptions Source: IEEPA Tariffs Terminated Published: February 2026

[REF 6] Yale Budget Lab — State of Tariffs: March 9, 2026 Data cited: Current effective tariff rate (10.5%), highest since 1943, Section 122 analysis Source: State of Tariffs Published: March 9, 2026

[REF 7] Penn Wharton Budget Model — Effective Tariff Rates and Revenues (March 16, 2026) Data cited: China effective tariff rate (33.9%), overall ETR (10.3%), $209B tariff revenue Source: Effective Tariff Rates Published: March 16, 2026

[REF 8] Tax Foundation — Tariff Tracker: 2026 Trump Tariffs Data cited: IEEPA Supreme Court ruling, Section 122 imposition timeline, new Section 301 investigations March 11, 2026 Source: Tariff Tracker

[REF 9] Federal Register — Customs User Fees for FY2026 (CBP Dec. 25-10) Data cited: MPF rate (0.3464%), min ($33.58), max ($651.50), effective October 1, 2025 Source: FY2026 User Fee Adjustments Published: July 23, 2025

[REF 10] Bureau of Industry and Security — Section 232 Steel and Aluminum Derivative Product Expansion Data cited: 407 product categories added, 50% tariff rate, derivative coverage Source: Commerce Adds 407 Product Categories Published: August 2025

[REF 11] Congressional Research Service — Expanded Section 232 Tariffs on Steel and Aluminum Data cited: June 2025 rate increase to 50%, derivative expansion, country exemptions Source: IN12519

[REF 12] Morgan Lewis — De Minimis Exception Eliminated for Imports from China Data cited: May 2, 2025 effective date, Entry Type 86 changes, CBP guidance Source: De Minimis Exception Eliminated Published: May 1, 2025

[REF 13] Global Trade Alert — From IEEPA to Section 122: What Changed on 20 February 2026 Data cited: Section 122 baseline rate, exception list details, stacking rules Source: From IEEPA to Section 122 Published: February 2026