Importing from China
Short answer
China is subject to the most layered tariff structure of any major U.S. trading partner: the Column 1 general rate, plus Section 301 duties that vary by HTS subheading, plus any product-scoped Section 232 action. The IEEPA duties that applied through February 2026 are no longer collected.
Country-scoped actions
Programs that apply because of where the goods come from.
- Section 301 (Lists 1–4) remains in force and is unaffected by the Supreme Court's February 2026 IEEPA ruling. Rates vary by list and subheading; many 8-digit codes carry time-limited exclusions.
- The Section 301 forced-labor action effective July 24, 2026 applies a 10% or 12.5% additional duty depending on the economy, with product-specific exemptions.
- IEEPA duties under EO 14195 were terminated for entries on or after February 24, 2026.
Product-scoped actions
Programs that apply because of what the goods are. These are evaluated against your HTS classification independently of origin — the absence of a country-specific action does not exempt a product.
- Section 232 steel, aluminium, and copper actions apply based on the article's HTS classification, independent of origin.
- Antidumping and countervailing duty orders apply per product and per case, independent of any country-wide action.
Recent changes
The Section 122 global 10% surcharge expired at its 150-day statutory limit. A Section 301 forced-labor action took effect the same moment.
USTR — Notice of Actions in Section 301 Investigations of Acts, Policies, and Practices of Various EconomiesCBP stopped collecting IEEPA duties and deactivated the associated HTSUS numbers in ACE.
CBP — CSMS #67834313 — Ending Collection of IEEPA DutiesThe Supreme Court held 6-3 that IEEPA does not authorize the President to impose tariffs.
U.S. Supreme Court — Learning Resources, Inc. v. Trump (consolidated with Trump v. V.O.S. Selections, Inc.)
Get a figure for your shipment
Country context narrows the possibilities but does not produce a rate. The rate attaches to your HTS subheading.
Open the calculatorCommon questions
Sources
- retrieved
- 2026-08-09
Primary source of truth for Column 1 general rates, special rates, and Chapter 99 subheadings.
- U.S. Supreme CourtLearning Resources, Inc. v. Trump (consolidated with Trump v. V.O.S. Selections, Inc.)
- effective
- 2026-02-20
- retrieved
- 2026-08-09
6-3 decision holding that IEEPA does not authorize the President to impose tariffs. Invalidates the reciprocal and drug-trafficking IEEPA tariffs from inception.
- CSMS #
- 67834313
- effective
- 2026-02-24
- retrieved
- 2026-08-09
IEEPA duties no longer collected for goods entered for consumption on or after 12:00 a.m. ET February 24, 2026. Associated HTSUS numbers deactivated in ACE. Explicitly does NOT affect Section 232 or Section 301.
- FR
- 91 FR 47318
- effective
- 2026-07-24
- retrieved
- 2026-08-09
Two-tier 10% / 12.5% additional duties on products of roughly 60 economies, effective 2026-07-24. Implemented in HTS Chapter 99 subchapter III at heading 9903.02, which carries 91 lines covering per-economy tiers, in-transit exceptions and carve-outs. No statutory expiration.