US Import Tariffs in 2026: The Complete Picture
US customs duties in 2026 are the most complex they've been in decades. Multiple tariff programs stack on top of each other, meaning a single import can face base duty + Section 301 + Section 232 + IEEPA — simultaneously.
The Tariff Stack
| Layer | What It Is | Applies To | Rate |
|---|---|---|---|
| MFN Base Duty | Standard duty rate from HTSUS schedule | All countries (except Column 2) | 0–30% (varies by product) |
| Section 301 | Trade retaliation tariff | China only | 7.5–100% |
| Section 232 | National security tariff | Steel & aluminum (all countries) | 25% |
| IEEPA (Fentanyl) | Emergency economic powers | China | 20% |
| Reciprocal Tariff | Bilateral trade policy | Varies by country | 10–50% |
| Column 2 / Sanctions | Non-normal trade relations | Russia, Belarus, Cuba, N. Korea | 35–65% |
| AD/CVD | Anti-dumping & countervailing | Specific products + countries | 0–500%+ |
Section 301 Tariffs (China)
Section 301 tariffs were imposed in response to China's intellectual property practices. They are organized by "Lists" with different rates:
| List | Products | Current Rate |
|---|---|---|
| List 1 | Industrial machinery, electronics, aerospace | 25% |
| List 2 | Chemicals, plastics, minerals, railway | 25% |
| List 3 | Furniture, electronics, auto parts, textiles | 25% |
| List 4A | Consumer goods, footwear, apparel | 7.5% |
| Sec 301 EV/Battery | Electric vehicles, batteries, solar cells | 100% (EVs), 25–50% (components) |
Important: Section 301 tariffs apply in addition to the base MFN duty rate. A product with 5% base duty + 25% Section 301 = 30% total duty before other surcharges.
Section 232 Tariffs (Steel & Aluminum)
| Material | Rate | Exemptions |
|---|---|---|
| Steel (all forms) | 25% | USMCA-qualifying (Canada/Mexico) |
| Aluminum (all forms) | 25% | USMCA-qualifying (Canada/Mexico) |
| Derivative steel articles | 25% | Limited |
| Derivative aluminum articles | 25% | Limited |
Section 232 applies regardless of country of origin (except USMCA-qualifying goods from Canada and Mexico). It stacks with base duty.
IEEPA Fentanyl Tariff
The International Emergency Economic Powers Act tariff was imposed on China in response to the fentanyl crisis:
- Rate: 20% on all imports from China
- Stacks with: Base duty + Section 301 + any other applicable tariffs
- Net effect: Chinese imports face minimum 20% + base duty, and most face 45%+ total
How Tariffs Stack: Real Examples
Example 1: Steel Pipe from China (HTS 7304.19)
| Layer | Rate |
|---|---|
| Base MFN Duty | 0% |
| Section 232 (steel) | 25% |
| Section 301 (List 3) | 25% |
| IEEPA (fentanyl) | 20% |
| Total Duty | 70% |
Example 2: Furniture from China (HTS 9403.60)
| Layer | Rate |
|---|---|
| Base MFN Duty | 0% |
| Section 301 (List 3) | 25% |
| IEEPA (fentanyl) | 20% |
| Total Duty | 45% |
Example 3: Auto Parts from Germany (HTS 8708.99)
| Layer | Rate |
|---|---|
| Base MFN Duty | 2.5% |
| Section 301 | N/A (not China) |
| Reciprocal | 10% |
| Total Duty | 12.5% |
Other Fees (Non-Tariff)
| Fee | Rate | Notes |
|---|---|---|
| Merchandise Processing Fee (MPF) | 0.3464% | Min $31.67, Max $614.35 |
| Harbor Maintenance Fee (HMF) | 0.125% | Ocean imports only |
| Bond | ~$5/thousand of cargo value | Continuous bond recommended |
| Brokerage Fee | $150–$350/entry | Licensed customs broker filing |
Anti-Dumping & Countervailing Duties (AD/CVD)
AD/CVD duties are product-specific and country-specific penalty tariffs imposed when foreign manufacturers sell below fair market value (dumping) or receive government subsidies (countervailing).
Common high-AD/CVD products from China:
- Solar panels: 30–250%
- Steel: 25–265%
- Aluminum foil: 106%
- Wooden cabinets: 4–262%
- Quartz countertops: 300%+
AD/CVD stacks on top of everything else. A Chinese steel import could face: base duty + 232 + 301 + IEEPA + AD/CVD = 300%+ total.
How to Reduce Your Duty Burden
- HTS classification review — Ensure you're using the most accurate (and sometimes lowest-duty) classification
- Country of origin analysis — Sourcing from non-China origins avoids 301 + IEEPA
- Free Trade Zone (FTZ) — Defer, reduce, or eliminate duties
- Duty drawback — Recover duties on goods that are re-exported
- USMCA/FTA utilization — Qualify for preferential rates under trade agreements
- First Sale valuation — Use the manufacturer's price instead of middleman price as dutiable value
Calculate your exact duties with our free Customs Duty Calculator.
The Bottom Line
US tariffs in 2026 are layered, complex, and can exceed 100% for certain products from certain countries. Working with a licensed customs broker is essential to ensure compliance and minimize costs.
Need customs clearance or duty analysis? Contact Indray Inc — our licensed brokers handle thousands of entries monthly.
