US-China Tariff Update 2026
What Chinese goods pay in 2026 after the IEEPA ruling and the end of Section 122: Section 301 list rates, the 12.5% forced-labor tariff and its exemptions, Section 232, and the end of de minimis.
Effective September 2026 — Key Numbers
Section 301 lists: 7.5%–25% (up to 100% after the four-year review) · Forced-labor tariff: 12.5% (since 24 July 2026; computers, phones, chips exempt) · Typical total on manufactured goods: 20%–37.5% + MFN · De minimis: none, for any origin
2025–2026 Tariff Timeline
2018–2019
Section 301 Lists 1–3 at 25%; List 4A at 15%, cut to 7.5% in the 2020 Phase One deal; List 4B suspended before it took effect
Sep 2024 – Jan 2026
Four-year review raises EVs, syringes and medical gloves to 100%, chips and solar to 50%, Li-ion batteries, magnets and graphite to 25%
Apr 2025
IEEPA 'reciprocal' and fentanyl tariffs peak at 145% on top of Section 301
May 2025
Geneva truce cuts the IEEPA layer to about 30%; the $800 de minimis ends for Chinese goods on 2 May
20 Feb 2026
Supreme Court strikes down the IEEPA tariffs; Section 301 is untouched
24 Feb – 24 Jul 2026
A flat 10% Section 122 surcharge applies for its 150-day statutory limit
24 Jul 2026
Forced-labor Section 301 tariff replaces it: 12.5% on Chinese goods, with exemptions for computers, phones, chips, energy and Section 232 goods
Current Tariff Rates by Category — China → US (May 2026)
Section 301 list rate + the 12.5% forced-labor tariff (or Section 232). Anti-dumping/CVD not included.
| Product Category | Section 301 | Forced-labor / §232 | Total |
|---|---|---|---|
| Laptops, phones, network gear (8471, 8517) | 0% | Exempt | 0% |
| Electronic components & chargers (8504, 8534, 8544) | 25% | 12.5% | MFN + 37.5% |
| Semiconductors (8541, 8542) | 50% | Exempt | 50% |
| Apparel & footwear (61, 62, 64) | 7.5% | 12.5% | MFN + 20% |
| Machinery & industrial equipment (84) | 25% | 12.5% | MFN + 37.5% |
| Steel & aluminum articles (72, 73, 76) | 25% | §232 50% | MFN + 75% |
| Furniture (94) | 25% | 12.5% | 37.5–50% |
| Auto parts (87) | 25% | §232 25% | MFN + 50% |
| Toys & games (95) | 0% | 12.5% | 12.5% |
| Medical devices (90) | 0–25% | 12.5% | 12.5–37.5% |
Rates as of September 2026. Verify exact rate at 10-digit HTS level. Anti-dumping and countervailing duties (AD/CVD) are additive and not shown.
What Importers Should Do Now
01
Check Section 301 exclusions
See whether your exact product is on USTR's extended exclusion list — exclusions are narrow and product-specific. Approval takes 4–8 months but grants retroactive refunds.
02
Verify your HTS at 10 digits
Rates vary dramatically within the same HS chapter. HS 8471.30 (laptops) = 0% Section 301 vs HS 8471.70 (storage units) = 25%. Always verify the full 10-digit code.
03
Model alternative sourcing
Vietnam, India, Mexico, and Thailand have absorbed significant China manufacturing. Analyze total landed cost (including freight premium) before switching — some China rates are still lower.
04
Update your landed cost models
If you're still using 2023 or 2024 rate assumptions, your landed costs are wrong. IEEPA's removal, five months of Section 122 and then the forced-labor tariff changed effective rates across thousands of HTS codes in 2026.
05
Watch de minimis enforcement
The $800 threshold is gone for every origin. Direct-to-consumer models sourcing from China must now factor full customs processing costs into per-unit economics.
06
Document country of origin carefully
CBP has aggressively pursued transshipment (goods routed through Vietnam, Malaysia to avoid China tariffs). Ensure substantial transformation occurs in the third country and maintain robust documentation.
Frequently Asked Questions
Chinese goods pay MFN duty + their Section 301 list rate (25% on Lists 1–3, 7.5% on List 4A, 0% on the suspended List 4B, 25–100% for four-year-review products) + the 12.5% forced-labor Section 301 tariff in force since 24 July 2026. Section 232 goods (steel, aluminum, copper, autos, some wood) pay the 232 rate instead of the 12.5%, and computers, phones, network gear and chips are exempt from it. Typical totals: cotton T-shirts 36.5%, furniture 37.5%, machinery about 40%, laptops 0%, chips 50%.
No. The 2025 truces only cut the IEEPA layer (from 145% to about 30%), and the Supreme Court struck that layer down entirely in February 2026. The Section 301 list duties imposed in 2018–2019 were never part of the deals and remain in force — 25% on Lists 1–3, 7.5% on List 4A — while the four-year review raised some products (chips, EVs, batteries, medical goods) higher.
Only for narrowly described products. USTR has extended a limited set of Section 301 exclusions (including exclusions for certain manufacturing machinery) in stages rather than opening a general application window. Check USTR's current exclusion list for your exact 10-digit code and product description. An exclusion removes only the Section 301 list duty — the 12.5% forced-labor tariff or Section 232 still applies.
US duty is charged on the FOB (transaction) value, not CIF. Landed cost = FOB value + freight + insurance + FOB × (MFN + Section 301 list rate + 12.5% forced-labor tariff, or Section 232 instead) + MPF (0.3464%, min $34.58, max $670.86) + HMF (0.125%, ocean) + any AD/CVD + broker fees + inland freight. Zentria Flow's calculator applies all of this by HTS code, including the exemptions.
There is none. The $800 de minimis ended for Chinese and Hong Kong goods on 2 May 2025 and for every country on 29 August 2025; CBP made that a regulation in 2026 and Congress repeals it outright from July 2027. Every shipment from China now needs an entry and pays full duty, which hit direct-to-consumer platforms such as Temu and Shein hardest.
Yes. The highest totals in 2026: electric vehicles (100% Section 301 + 25% Section 232), syringes, needles and medical gloves (100% + 12.5%), steel and aluminum articles (25% + 50% Section 232), solar modules (50% + 12.5%, and another 15% under Section 232 from 4 December 2026), chips (50%), Li-ion batteries (25% + 12.5% + 3.4% MFN), and List 1–3 machinery, electrical equipment and furniture (25% + 12.5% + MFN). Check anti-dumping orders too — furniture, steel, aluminum extrusions and solar all carry them.
Zentria Flow
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Enter your HTS code and shipment value — Zentria Flow applies current 2026 rates including Section 301, Section 232 and the forced-labor tariff automatically.