The Complete Guide to US Import Tariffs in 2026
If you import goods into the United States, you pay tariffs. That much hasn't changed. What has changed — dramatically — is how much you pay, how many layers of tariffs stack on top of each other, and how quickly those numbers shift.
The average effective US tariff rate in 2026 is 11%, the highest since 1943. For imports from China, effective rates routinely exceed 50-60%. Some product categories face rates above 100%.
This guide explains how it all works, from the basics of what a tariff is to the specifics of calculating your total landed duty in 2026. Whether you're a first-time importer, an Amazon FBA seller, or a customs broker managing dozens of clients, this is the reference you'll keep coming back to.
Table of Contents
- What Is a Tariff and How Does It Work?
- The HTS Code System — How Products Are Classified
- The Three Columns of Duty Rates
- The Tariff Layers That Stack in 2026
- How to Calculate Your Total Duty
- Country-Specific Rates: China, EU, USMCA, and Everyone Else
- Tariff Exclusions and How to Claim Them
- What Happens If You Use the Wrong HTS Code
- How to Stay Ahead of Tariff Changes
- Key Resources
What Is a Tariff and How Does It Work?
A tariff is a tax on imported goods, collected by US Customs and Border Protection (CBP) at the time of entry. The importer of record — not the foreign seller, not the shipping company — is legally responsible for paying it.
Tariffs are expressed as a percentage of the customs value of the goods (called "ad valorem"), a specific dollar amount per unit (like "4.2¢ per kilogram"), or a combination of both.
When your goods arrive at a US port, your customs broker files an entry with CBP declaring what the goods are (the HTS classification), where they came from (country of origin), and what they're worth (customs value). CBP assesses duties based on those three inputs.
You don't get to negotiate. The rate is set by law, and it applies equally to every importer bringing in the same product from the same country. The only variables are classification and valuation — both of which are your responsibility to get right.
Related reading: Tariff vs. Duty vs. Tax — What's the Difference?
The HTS Code System — How Products Are Classified
Every product imported into the US is assigned a Harmonized Tariff Schedule (HTS) code. This 8-to-10-digit number determines exactly what duty rate applies.
The HTS is maintained by the US International Trade Commission (USITC) and currently contains over 28,000 unique codes organized into 99 chapters.
How HTS Codes Are Structured
Take the code 8471.30.01.00:
| Digits | Meaning | Example |
|---|---|---|
| First 2 (84) | Chapter | Nuclear reactors, boilers, machinery |
| First 4 (8471) | Heading | Automatic data processing machines |
| First 6 (8471.30) | Subheading | Portable machines weighing ≤10 kg |
| First 8 (8471.30.01) | US-specific tariff line | Specific rate applies here |
| Full 10 (8471.30.01.00) | Statistical suffix | For Census tracking, not rate |
The duty rate is determined at the 8-digit level. The first 6 digits are internationally harmonized (the same worldwide). Digits 7-8 are US-specific and set the actual rate.
Getting Your Code Right Matters
The difference between HTS 6204.62.40 (women's cotton trousers, 16.6% duty) and 6204.69.90 (women's trousers of other textile materials, 2.8% duty) is the fabric composition. Same product shape, drastically different rate. One digit can mean thousands of dollars.
Related reading: How to Find Your HTS Code | What Happens If You Use the Wrong HTS Code
Free tool: Look up any HTS code and see the current duty rate →
The Three Columns of Duty Rates
When you look up an HTS code, you'll see three rate columns:
Column 1 — General (MFN)
The "Most Favored Nation" rate. This applies to imports from the vast majority of countries — any country with Normal Trade Relations (NTR) with the US, which is nearly everyone.
Despite the name, "Most Favored Nation" doesn't mean preferential. It's the standard rate. Think of it as the default.
This is the rate most importers pay before any surcharges are added.
Column 1 — Special
Reduced or duty-free rates available under specific trade agreements or preference programs. You'll see codes like:
| Code | Program |
|---|---|
| AU | US-Australia Free Trade Agreement |
| K, P, S | USMCA (Canada and Mexico) |
| KR | US-Korea Free Trade Agreement (KORUS) |
| CL | US-Chile Free Trade Agreement |
| IL | US-Israel Free Trade Agreement |
| A, A+ | Generalized System of Preferences (GSP) — developing countries |
| D | African Growth and Opportunity Act (AGOA) |
| E | Caribbean Basin Initiative |
To claim a special rate, you need a certificate of origin or other documentation proving your goods qualify. Your customs broker handles this.
Column 2
The highest rate, reserved for countries without Normal Trade Relations. In practice, this applies only to Cuba and North Korea. Rates can exceed 100%. You will almost certainly never pay Column 2 rates.
The Tariff Layers That Stack in 2026
Here's where 2026 gets complicated. The base duty rate (Column 1 General) is just the starting point. Multiple additional tariffs can stack on top, and in many cases they do.
Section 301 — China Tariffs
Originally imposed in 2018 to address forced technology transfer and intellectual property theft. In 2026, these tariffs cover thousands of Chinese products across four lists:
| List | Rate | Products Covered |
|---|---|---|
| List 1 | 25% | ~818 HTS codes — industrial machinery, electronics |
| List 2 | 25% | ~279 HTS codes — semiconductors, plastics, chemicals |
| List 3 | 25% | ~5,745 HTS codes — broad consumer and industrial goods |
| List 4A | 7.5% | ~3,900 HTS codes — consumer goods, some electronics |
| List 4B | 15% | ~1,800 HTS codes — consumer goods raised from 7.5% |
Special categories:
- Semiconductors from China: 50%
- Electric vehicles from China: 100%
- Solar cells from China: 50%
- EV batteries from China: 25%
Related reading: Section 301 Tariffs Explained — What Every Importer Needs to Know
Section 232 — National Security Tariffs
Originally targeting steel (25%) and aluminum (25%), these tariffs doubled to 50% on April 6, 2026, and expanded to include copper for the first time. They now apply to the full customs value of the imported good, not just the metal content.
| Material | Rate (as of April 2026) | HTS Chapters |
|---|---|---|
| Steel | 50% | Chapters 72, 73 |
| Aluminum | 50% | Chapter 76 |
| Copper | 50% | Chapter 74 |
| Derivative products | 25% | Various |
| Semiconductors | 25% | Chapters 85 (8541, 8542) |
| Pharmaceuticals | 100% (effective July 31, 2026) | Chapters 29, 30 |
Products with less than 15% metal content by value are exempt from the metals tariff.
Related reading: Section 232 Tariffs: Steel, Aluminum, and Copper in 2026
Section 122 — Global Baseline Surcharge
After the Supreme Court struck down IEEPA-based tariffs in February 2026, the administration imposed a 10% surcharge on virtually all imports under Section 122 of the Trade Act.
This is the floor. Nearly everything entering the US pays at least 10%, with the other tariffs stacking on top.
Exemptions:
- USMCA-qualifying goods from Canada and Mexico
- Civil aircraft and parts
- Goods already under Section 232 tariffs
- Humanitarian donations
The Section 122 tariff expires July 24, 2026 (150-day limit) but is expected to be replaced by new Section 301 tariffs on 16 countries currently under investigation.
Related reading: Section 122 Tariff Explained — The 10% Global Baseline
Fentanyl-Related Duty — China
An additional 20% duty on all imports from China, imposed as part of the administration's fentanyl enforcement strategy. This applies across all product categories regardless of whether the product has any connection to fentanyl.
De Minimis — Eliminated
The $800 duty-free threshold for low-value shipments was suspended for China in May 2025, then for all countries in February 2026. Every shipment, regardless of value, now requires formal customs entry with full duties applied.
Related reading: De Minimis Explained: What Changed in 2026 and Who It Affects
How to Calculate Your Total Duty
Your total duty is the sum of all applicable layers. Here's the formula:
Total Duty = Base Rate (MFN) + Section 301 + Section 232 + Section 122 + Fentanyl Duty
Example 1: Cotton trousers from China (HTS 6204.62.40)
| Layer | Rate |
|---|---|
| Base rate (MFN) | 16.6% |
| Section 301 (List 3) | +25% |
| Section 122 (global) | +10% |
| Fentanyl duty (China) | +20% |
| Total | 71.6% |
On a $10,000 shipment: $7,160 in duties.
Example 2: Steel pipes from South Korea (HTS 7306.30.50)
| Layer | Rate |
|---|---|
| Base rate (MFN) | Free |
| Section 232 (steel) | +50% |
| Section 301 | N/A (not from China) |
| Section 122 | Exempt (already under 232) |
| Total | 50% |
Example 3: Electronics from Vietnam (HTS 8471.30.01)
| Layer | Rate |
|---|---|
| Base rate (MFN) | Free |
| Section 301 | N/A (not from China — for now) |
| Section 122 (global) | +10% |
| Total | 10% |
Note: Vietnam is currently under Section 301 investigation. This rate could increase significantly by July 2026.
Example 4: Auto parts from Mexico (USMCA-qualifying)
| Layer | Rate |
|---|---|
| USMCA special rate | Free |
| Section 122 | Exempt (USMCA) |
| Total | Free |
Related reading: How to Calculate Your Total Import Duty
Free tool: Look up any HTS code and see the full rate breakdown →
Country-Specific Rates
The country your goods are manufactured in determines which tariff layers apply:
China — The Most Expensive Origin
| Layer | Rate |
|---|---|
| Base rate (MFN) | Varies by product |
| Section 301 | +7.5% to +100% |
| Section 122 | +10% |
| Fentanyl duty | +20% |
| Typical total | 50-70% on most products |
Some categories are even higher:
- Electric vehicles: 100% Section 301 alone
- Semiconductors: 50% Section 301
- Steel/aluminum: 50% Section 232 (replaces other surcharges)
European Union
| Layer | Rate |
|---|---|
| Base rate (MFN) | Varies by product |
| Section 122 | +10% |
| Typical total | 15-25% |
The EU-US Turnberry deal caps most tariffs at 15%, but approximately 4.2 billion euros of EU exports currently face rates above that ceiling.
Canada and Mexico (USMCA)
| Layer | Rate |
|---|---|
| USMCA qualifying | Free |
| Non-qualifying | MFN + Section 122 (10%) |
| Steel/aluminum | 50% (Section 232 applies regardless) |
85% of Canadian and Mexican exports qualify for USMCA treatment. The mandatory 6-year USMCA review begins July 2026.
Related reading: USMCA Rules of Origin Explained
Vietnam, India, Southeast Asia
| Layer | Rate |
|---|---|
| Base rate (MFN) | Varies |
| Section 122 | +10% |
| Section 301 (pending) | TBD — investigations ongoing for 16 countries |
| Current total | 10-20%, but could jump to 30-50% by July 2026 |
Tariff Exclusions and How to Claim Them
An exclusion is a temporary exemption from a specific tariff for a specific product. If your HTS code has an active exclusion, you don't pay that surcharge.
Current Status (April 2026)
178 Section 301 exclusions are active through November 10, 2026. These cover specific HTS codes in categories like industrial equipment, EV batteries, critical minerals, semiconductors, and solar cells.
How to Check
- Look up your HTS code on the USTR exclusion list
- Match at the 8-digit or 10-digit level — partial matches don't count
- Verify the exclusion hasn't expired
- Claim it on your customs entry through your broker
Refunds
If you've been paying duties on a product that has an active exclusion, you can file a Post Summary Correction within 180 days to recover overpaid duties.
Related reading: How Tariff Exclusions Work and How to Claim Them
What Happens If You Use the Wrong HTS Code
Classification errors are the single most common compliance problem in importing. The consequences range from overpaying duties to six-figure penalties.
The Stakes
| Violation Level | Maximum Penalty |
|---|---|
| Negligence | 2x unpaid duties |
| Gross negligence | 4x unpaid duties |
| Fraud | Full value of the goods |
CBP collected over $600 million in penalty claims in 2025. The average duty adjustment in a CBP audit is $127,000.
30% of audited entries contain classification errors. If you're importing regularly and haven't had your classifications reviewed by a licensed customs broker, the odds are not in your favor.
Related reading: What Happens If You Use the Wrong HTS Code — Penalties and How to Avoid Them
How to Stay Ahead of Tariff Changes
In 2026, tariffs don't just exist — they move. Rates changed from 34% to 145% on Chinese goods within a single week in April 2025. The $800 de minimis threshold vanished overnight. Steel tariffs doubled on April 6, 2026 with days of notice.
Small importers who survive this environment are the ones who see changes coming before their next shipment, not after.
What to Monitor
- Federal Register — where all tariff changes are legally published
- USITC Harmonized Tariff Schedule — the official rate database, updated periodically
- USTR announcements — Section 301 actions, exclusion decisions
- White House proclamations — Section 232 and emergency actions
The Problem
Nobody has time to read the Federal Register every morning. The documents are dense legal text. Changes to specific HTS codes are buried in annexes spanning hundreds of pages. By the time the news covers it, your shipment is already on the water.
The Solution
Automated tariff monitoring. Enter your HTS codes, get alerted when something changes, with the dollar impact calculated for your typical shipment size.
Free tool: Look up any HTS code → | See all recent tariff changes →
Automated alerts: Monitor your HTS codes and get emailed when rates change →
Key Resources
| Resource | What It's For |
|---|---|
| USITC HTS Schedule | Official tariff rates |
| Federal Register | Where changes are published |
| USTR Tariff Actions | Section 301 lists and exclusions |
| CBP Rulings | Classification guidance |
| TariffDesk HTS Lookup | Free rate checker with surcharges |
| TariffDesk Tariff Tracker | Live feed of detected changes |
Related Articles
- How to Find Your HTS Code
- Section 301 Tariffs Explained
- Section 232 Tariffs: Steel, Aluminum, and Copper
- Section 122 Tariff Explained
- De Minimis Explained: What Changed in 2026
- How to Calculate Your Total Import Duty
- USMCA Rules of Origin Explained
- Tariff vs. Duty vs. Tax — What's the Difference?
- What Happens If You Use the Wrong HTS Code
- How Tariff Exclusions Work and How to Claim Them
- FBA Seller's Guide to Import Duties in 2026
This guide is updated as tariff policy changes. Last updated April 8, 2026.
Want to know the moment your tariff rates change? Monitor your HTS codes with TariffDesk →