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.
Chỉ là ước tính. Không phải tư vấn hải quan, thuế hay pháp lý. Thuế thực phải nộp do Hải quan và Bảo vệ Biên giới Mỹ (CBP) quyết định.
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.
Nguồn: 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.
Nguồn: 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.