China Tariffs to the U.S. (2026): the Full Stack
China-to-U.S. duty in 2026 = MFN + China 301 + the global 301 China tier of 12.5% (since 2026-07-24), plus Section 232 where a sector is hit. A T-shirt (6109.10) totals 36.5% ad valorem; the IEEPA tariffs ended 2026-02-24 and are refundable via CBP CAPE.
China-to-U.S. duty in 2026 is a stack, not a single number: MFN base rate + China 301 + the global 301 tier, plus Section 232 for sector goods. The IEEPA "fentanyl/reciprocal" tariffs were struck down on 2026-02-24; duties paid under them are being refunded via CBP CAPE.
How the stack adds up: T-shirt 6109.10 example
All three layers apply to the declared value and add without compounding. Sea shipments add HMF 0.125%; formal entries add MPF 0.3464% (FY2026, min $33.58 / max $651.50 per entry). Source: CBP CSMS #65741993 (FY2026 fees)
Which layers hit your goods
- MFN: by 8-digit HTS code, every origin.
- China 301: code + Chinese origin; excluded codes are exempt during the window.
- Global 301: by origin tier (China 12.5%); USMCA-qualifying CA/MX goods exempt.
- Section 232: steel/aluminum/copper 50%, autos 25%, semiconductors 25% — origin-independent, stacks when hit.
Estimates only. Not customs, tax, or legal advice. Actual duties are determined by U.S. Customs and Border Protection.
Frequently asked questions
How is duty on China-to-U.S. goods calculated in 2026?
It stacks: the MFN base rate (by 8-digit code) + China 301 (25%/7.5% by list, or review increases) + the global 301 China tier of 12.5% (since 2026-07-24); Section 232 sectors add 25%/50% where hit. A knit T-shirt (6109.10) totals 36.5% ad valorem, plus MPF/HMF fees.
Sources: FR 2026-15181 (91 FR 47318)
Can IEEPA (fentanyl/reciprocal) duties already paid be refunded?
Yes. The IEEPA tariffs ended on 2026-02-24 after the Supreme Court ruling; duties paid between 2025-02-04 and 2026-02-24 can be claimed back through CBP's CAPE refund process.
Sources: CBP — IEEPA duty refunds
Do low-value postal parcels follow the same rules?
Yes. The $800 de minimis exemption has been suspended for all countries since 2025-08-29, so parcels pay the same stack; postal shipments ≤$2,500 use informal entry — a flat fee instead of ad-valorem MPF (FY2026: $2.69/$8.06/$12.09). See the de minimis topic page.
Sources: FR 2026-12670 · CBP CSMS #65741993 (FY2026 fees)