US Tariffs on China Explained: Rates, Sections and Updates

Start with the product, origin and US entry date

A tariff headline is not a landed-cost quotation. Applicable duties depend on classification, origin, customs value, the relevant entry date and each measure's scope.

Official sources were checked on 18 October 2026. The rates below describe dated notices, not a complete shipment calculation. Check the applicable HTSUS provisions, subsequent amendments and CBP instructions before shipping.

This guide provides sourcing information, not US legal advice. Ask a US customs broker for shipment-specific classification and entry advice.

Which tariff layers should a US importer check?

Section 301 measures address specified foreign trade practices. The China technology-transfer action and the 2026 action concerning failures to prohibit imports produced with forced labour are separate measures.

Section 232 measures concern national security. The metals measures cover specified products from multiple origins; metal content alone does not establish coverage.

IEEPA litigation: collection ended, but refunds need separate checks

Following the Supreme Court decision of 20 February 2026, USTR distinguished the affected reciprocal and fentanyl tariffs from duties under other authorities. CBP's subsequent instruction affected the specified IEEPA duties, leaving Section 301 and Section 232 duties unaffected.

CBP developed CAPE within ACE to process IEEPA refunds. Its guidance requires eligibility checks and filing steps; ending collection does not mean every historical entry is automatically refunded.

Do not automatically include the temporary Section 122 surcharge in a current calculation. The February proclamation specified an endpoint of 24 July 2026 unless Congress extended its duration, while allowing earlier suspension, modification or termination. The later forced-labour-related Section 301 action is separate.

How tariffs stack—and why exclusions matter

Calculate each applicable duty using its prescribed assessment base. When percentage duties apply to the same value, calculate and add their amounts; do not automatically apply each percentage to a duty-inclusive subtotal.

Ordinary duty and additional Section 301 duties can coexist where applicable. The forced-labour-related action exempts articles and portions subject to Section 232 tariffs. Check these provisions before combining rates.

A technology-transfer Section 301 exclusion does not establish exemption from every other duty. USTR's published extension runs through 9 November 2026 for the specified exclusions. Match the product description, classification and entry window.

Also check for applicable antidumping and countervailing duties, taxes and fees before treating a tariff subtotal as the full import cost.

How to look up your goods in the HTSUS

Open the official USITC tariff schedule listed in Sources. Search by product description or candidate code, then read the classification provisions and legal notes.

Confirm the complete 10-digit statistical reporting number and applicable ordinary duty. Check the relevant Chapter 99 provisions for additional duties and exclusions; a search result alone is insufficient.

Give your broker the specification, materials, use, origin information and intended entry date. Request a written calculation identifying the applicable provisions, and retain its dated supporting documents.

What this means if you buy from China outside the US

Calculate import costs under the destination market's rules. Sharing a Chinese supplier with a US buyer does not establish that US tariff rates belong in your destination's import-tax calculation.

Ask suppliers to confirm current prices, minimum order quantities, available capacity and lead times. Do not assume that US tariff changes guarantee a discount or spare factory capacity.

For EU-bound goods, check EU import treatment separately. If the goods will subsequently enter the US, obtain a US entry calculation before setting resale prices.

Follow the China trade pulse for sourcing developments, while using official notices for shipment decisions.

A short UK example: calculate destination costs separately

For imports into Great Britain valued using the transaction-value method, HMRC requires transport, insurance, loading and handling costs connected with delivery to the UK border to be included, unless already included in the price.

Import VAT valuation starts with customs value and adds applicable import duties and other import charges, excluding VAT itself, plus relevant incidental expenses. These include expenses to the first UK destination and transport-related expenses to a further UK destination known at importation. Avoid counting costs already included. Chinese origin alone is no reason to insert US tariff percentages.

Sources

The official references below support the dated measures and lookup process. The White House's 27 September 2026 Board of Trade page describes products recommended for consideration for reduced tariff treatment. That recommendation alone does not establish an implemented rate for an entry.