SuanSupplyThe short version
- US: most Chinese goods now pay the normal duty plus Section 301 tariffs: the original 7.5% or 25% lists, plus a new 12.5% forced-labor tariff since July 24, 2026.
- The IEEPA tariffs (the "fentanyl" and "reciprocal" tariffs) were struck down on February 20, 2026. The temporary 10% Section 122 tariff that replaced them expired July 24, 2026.
- De minimis is still gone: US shipments of $800 or less need a customs entry and pay duty.
- Canada: Chinese goods pay normal MFN duty. The 100% surtax on Chinese EVs was repealed March 1, 2026.
On September 25, 2026, the US and China agreed to lower tariffs on $30 billion of goods each way. Goods named for the US side include toys, small appliances, holiday decorations and children's car seats. The new rates and start date have not been published yet. Until they are, the rates below still apply. We will update this page when USTR publishes the details.
US tariffs on Chinese goods right now
US duties on Chinese products come in layers. Most layers stack, so you add them together. Check your product's HTS code to see which layers apply.
| Layer | Rate | Applies to | Status |
|---|---|---|---|
| Normal duty (MFN) | Varies by HTS code (often 0% to 6.5%) | Everything | In force |
| Section 301, Lists 1 to 4A | 7.5% or 25% | Most Chinese goods, by list | In force since 2018 to 2020 |
| Section 301, four-year review increases | 25% to 100% | EVs, batteries, semiconductors, solar cells, some steel, aluminum and medical products | Phased in 2024 to 2026 |
| Section 301, forced-labor action | 12.5% | Most Chinese goods. Excludes goods already under Section 232, pharmaceuticals, civil aircraft and some others | In force since July 24, 2026 |
| Section 232 | 10% to 50% (steel, aluminum and copper 50%) | Steel, aluminum, copper, autos and parts, lumber, furniture and more, from all countries | In force; these goods skip the 12.5% forced-labor tariff |
| IEEPA "fentanyl" and "reciprocal" tariffs | Was 10% + 10% | Chinese goods | Struck down February 20, 2026. Refunds to importers of record |
| Section 122 global tariff | Was 10% | Most imports | Expired July 24, 2026 |
As of September 27, 2026. Rates are for goods of Chinese origin. Your exact rate depends on the HTS code: look it up in the US tariff schedule (link below).
Example: how the layers add up
A worked example with illustrative numbers. Say you import $10,000 (FOB) of a product with a 3.4% normal duty that sits on Section 301 List 3 (25%) and is not under Section 232:
| Layer | Rate | Duty on $10,000 |
|---|---|---|
| Normal duty | 3.4% | $340 |
| Section 301, List 3 | 25% | $2,500 |
| Section 301, forced-labor | 12.5% | $1,250 |
| Total duty | 40.9% | $4,090 |
Illustrative example, not a real product. The US charges duty on the FOB-type value. Customs processing fees (MPF, and HMF for ocean freight) come on top.
See what 40.9% duty does to your cost per unit and your margin.
Try it in the landed cost calculatorDe minimis: small shipments pay duty too
The US used to let shipments worth $800 or less in duty-free. That exemption was suspended in 2025. When the Supreme Court limited IEEPA tariffs, CBP re-issued the suspension under a different law (19 U.S.C. 1321(b)), effective June 24, 2026, with no end date. Small parcels, samples and direct-to-customer orders from China need an entry and pay every layer of duty above.
If you ship small orders from China straight to US customers, your per-unit landed cost is now the full duty stack plus entry or broker fees. Recheck prices on low-value items first: the fixed fees hurt them most.
IEEPA refunds
On February 20, 2026, in Learning Resources, Inc. v. Trump, the Supreme Court ruled that IEEPA does not authorize these tariffs. Importers of record who paid them are owed refunds with interest. If your company (or you, on a self-filed entry) was the importer of record, ask your customs broker whether your refund has been claimed and paid. If a supplier or courier was the importer of record, the refund goes to them.
Canada: tariffs on Chinese goods
Canada has no across-the-board tariff on China. Chinese goods pay the normal MFN rate in the Customs Tariff, plus GST or HST at the border.
| Measure | Rate | Status |
|---|---|---|
| Normal duty (MFN) | Varies by tariff item | In force |
| Surtax on Chinese EVs | Was 100% | Repealed March 1, 2026. EVs now pay the 6.1% MFN rate |
| Surtax on Chinese steel and aluminum products | 25% | In force since October 22, 2024; not part of the EV repeal. Confirm your product with CBSA |
| Steel derivative goods surtax | 25% | All countries, since December 26, 2025 |
| Steel tariff rate quotas | 50% over quota | Non-FTA countries (including China), tightened December 26, 2025 |
As of September 27, 2026. Canada charges duty on the FOB-type value.
What this means for your business
- Find the HTS code (US) or tariff item (Canada) for each product, and confirm it with your broker.
- Add up every layer that applies, then rerun your landed cost with the new duty rate.
- If your margin no longer works, compare suppliers in other countries, or ask your Chinese supplier to share the cost.
- Keep an eye on this page. We update it when a rate, exclusion or deadline changes.
Get quotes on FOB terms so you control the freight and know the value duty is charged on. Our guide to FOB vs EXW explains why.
Change log
- US and China agree on "more favorable tariff treatment" for $30 billion of goods each way, including toys, small appliances, holiday decorations and children's car seats coming into the US. Rates, product list and start date not yet published. White House fact sheet.
- US: 12.5% Section 301 forced-labor tariff on Chinese goods takes effect. The 10% Section 122 global tariff expires.
- US: de minimis suspension re-issued under 19 U.S.C. 1321(b), with no end date.
- Canada: 100% surtax on Chinese EVs repealed.
- US: 10% Section 122 global tariff starts (150 days).
- US: Supreme Court strikes down IEEPA tariffs (Learning Resources, Inc. v. Trump).
Price your products with the full duty stack
Our Pricing and Landed Cost Calculator works out cost per unit, margin and break-even price with every duty layer included. No subscription, no account, your data stays on your device.
General information, not legal, tax or customs advice. Rules change often: check the official sources above or a licensed customs broker before you act. SuanSupply is not affiliated with any government agency or marketplace named here.