China Tariffs in 2026: A Dated Tracker for US Importers

Last verified: October 15, 2026. US tariffs on Chinese goods changed several times in 2026, and some rules below have fixed end dates. Every rate on this page links to its source; check the date above before you rely on it, and confirm the classification of your own products with a licensed customs broker. For the full import process around these duties, see our step-by-step guide to importing from China.

Where things stand in October 2026

As of October 15, 2026, a product made in China pays its normal (MFN) duty, plus the original Section 301 tariff if its HTS line is on one of the lists, plus a 12.5% Section 301 “forced-labor” tariff (91 FR 47318). If the product is under a Section 232 tariff, it pays the Section 232 rate instead of the 12.5%. Anti-dumping and countervailing duties come on top wherever an order applies. The IEEPA tariffs are gone and being refunded, and the temporary Section 122 surcharge has expired.

All rates in this table were verified on October 15, 2026.

Layer	What it covers	Rate	Source
MFN duty	Every product, by HTS line	Varies by line	USITC HTS
Section 301, Lists 1–4A	About $370 billion of Chinese goods, by HTS line	25% (Lists 1–3) or 7.5% (List 4A); higher on some strategic goods	STR, Oct. 8, 2026
Section 301 forced-labor action	All Chinese goods except exempt lines and Section 232 goods	12.5%	91 FR 47318
Section 232, timber	Softwood lumber; certain upholstered wooden products; kitchen cabinets and vanities	10%; 25%; 25%	Proclamation 10976
Section 232, metals	Steel, aluminum and copper articles and listed derivatives	50% or 25% of full value	Proclamation 11021
AD/CVD	Specific products under an order	Per order and exporter	Our anti-dumping guide
IEEPA	No longer collected since February 24, 2026	None	Supreme Court opinion
Section 122	Expired July 24, 2026	None	CRS fact sheet

What changed when

The table below lists the changes that matter to importers of Chinese goods, oldest first. Rates are as stated in each source and verified October 15, 2026.

Date	What changed	Source
Sep 27, 2024 – Jan 1, 2026	Section 301 review raises rates on strategic goods in three steps (EVs to 100%, semiconductors and solar cells to 50%, steel and aluminum products to 25%)	McGuireWoods
Aug 29, 2025	Duty-free de minimis suspended for all countries	CBP notice
Oct 14, 2025	Section 232 timber tariffs start: 10% softwood lumber, 25% upholstered wooden products, 25% cabinets and vanities	Proclamation 10976
Dec 1, 2025	178 Section 301 exclusions extended to November 2026	USTR notice
Dec 31, 2025	Planned Section 232 increases (to 30% and 50%) pushed to January 1, 2027	Proclamation 11000
Feb 20, 2026	Supreme Court rules IEEPA does not authorize tariffs	Opinion
Feb 24, 2026	IEEPA duties stop; 10% Section 122 surcharge starts; de minimis suspension continued	EY, CBP notice
Apr 6, 2026	Section 232 metals duties move to full customs value	Proclamation 11021
Apr 20, 2026	CBP opens CAPE for IEEPA refunds	CBP
May 7, 2026	Court of International Trade holds Section 122 unlawful, with relief limited to the plaintiffs; government appeals	Skadden
Jul 24, 2026	Section 122 expires; 12.5% Section 301 forced-labor tariff on China starts	91 FR 47318
Jul–Aug 2026	Original Section 301 China tariffs pass their four-year anniversaries and continue	STR
Nov 9, 2026	The 178 Section 301 exclusions expire unless extended	USTR notice
Jan 1, 2027	Section 232: upholstered wooden products to 30%, cabinets and vanities to 50%	Proclamation 11000
Jul 1, 2027	Statutory repeal of de minimis takes effect	Benesch
Dec 31, 2027	Transitional Section 232 metals regime (Annex III) ends	Proclamation 11021

The IEEPA ruling and refunds

On February 20, 2026, the Supreme Court held in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act does not authorize tariffs (opinion). That ended the IEEPA “fentanyl” and “reciprocal” tariffs on Chinese goods, and CBP stopped collecting them on February 24. Importers can claim refunds with interest, but only through CBP’s process, and not every entry is eligible yet.

CBP processes refunds through CAPE (Consolidated Administration and Processing of Entries) in the ACE Portal (CBP):

• Who can file: only the importer of record, or the licensed customs broker that filed the entries.
• What’s covered now: unliquidated entries and entries liquidated within the previous 80 days (since April 20, 2026), and entries flagged for reconciliation with no reconciliation entry yet filed (since June 29, 2026).
• Not yet covered: finally liquidated entries and AD/CVD entries, which CBP lists for later deployments in its September 30, 2026 update.
• Payment: by ACH only. Without refund bank details on file in ACE, the refund is not paid.

If your company was the importer of record, pull a list of entries that carried IEEPA duties, check each one’s liquidation status, and make sure ACH refund details are set up.

The Section 122 surcharge (February 24 – July 24, 2026)

The administration replaced IEEPA with a 10% global surcharge under Section 122 of the Trade Act of 1974, which allows up to 150 days. It ran from February 24 to 12:01 a.m. ET on July 24, 2026, did not apply on top of Section 232 goods, and then expired (EY, CRS; verified October 15, 2026).

On May 7, 2026, the Court of International Trade held the surcharge unlawful, but limited relief to the plaintiffs in the case. The government appealed the next day, and the Federal Circuit temporarily stayed the ruling (Skadden). Other importers have no refund route unless the ruling survives appeal or they bring their own case, so keep records of every entry that paid it.

The Section 301 forced-labor tariff (from July 24, 2026)

Since July 24, 2026, all products of China pay an extra 12.5% under Chapter 99 heading 9903.05.31, on top of the MFN duty and any existing Section 301 list duty (91 FR 47318, verified October 15, 2026). Goods already under a Section 232 tariff are excluded, so the 12.5% and Section 232 do not stack. AD/CVD duties still apply.

USTR imposed the tariff after finding that 60 economies failed to ban imports made with forced labor. China is in the 12.5% group; some partners pay 10%. The key exemptions, from the notice:

• Section 232 goods: aluminum, steel and copper articles and derivatives; vehicles and parts; the wood products under the Section 232 timber headings; trucks; semiconductor articles.
• Listed products: a product exemption list (Annex II, Part A), which includes energy products, certain critical minerals and pharmaceuticals, among others.
• Goods in transit: goods loaded before July 24, 2026 and entered before July 28, 2026.

The notice sets no end date.

The original Section 301 lists, and the November exclusions deadline

The 2018–2019 Section 301 tariffs still apply: 25% on Lists 1 to 3 and 7.5% on List 4A, covering about $370 billion of trade (STR, as of October 2026). Domestic industry asked USTR to continue them at their four-year anniversaries in July and August 2026, so they continue while a further review runs.

A 2024 review added higher rates on strategic goods: 100% on EVs, 50% on semiconductors and solar cells, 25% on certain steel and aluminum products and lithium-ion batteries, and 25% on natural graphite and permanent magnets from 2026 (McGuireWoods, as of October 2026).

Exclusions expiring. 178 product exclusions (164 product-specific, 14 for solar manufacturing equipment) are valid through 11:59 p.m. EDT on November 9, 2026; the same USTR notice also refers to November 10 (USTR notice). If any of your products rely on one, price entries after that date at the full list rate unless USTR extends them.

Section 232: metals, timber and what is pending

Section 232 tariffs apply to all countries, China included, by product. For commercial buyers, two matter most right now: metals, restructured on April 6, 2026, and timber and furniture, whose next increase is delayed to January 1, 2027. Several investigations, including robotics and industrial machinery, are still open.

Metals

Proclamation 11021 applies the metals duties to the full customs value of a product, regardless of metal content, for entries from April 6, 2026 (rates verified October 15, 2026):

• 50% on aluminum and steel articles, most copper articles and certain derivatives (Annex I-A).
• 25% on the derivative articles listed in Annex I-B.
• Transitional regime for Annex III goods until December 31, 2027: the MFN rate plus the Section 232 rate totals 15%.
• Lower rates for qualifying UK goods, and 10% for goods made with metal melted and poured in the US.

Law firm Phillips Lytle reads Annex IV as exempting derivatives with 15% or less non-US metal by weight (Phillips Lytle). Which annex your HTS line sits in decides the rate, so check it line by line.

Timber, upholstered furniture, cabinets and vanities

Since October 14, 2025, Proclamation 10976 has charged 10% on softwood timber and lumber, 25% on certain upholstered wooden products, and 25% on kitchen cabinets and vanities, parts included. These duties apply in addition to other duties, so a Chinese kitchen cabinet also faces the cabinets AD/CVD orders. Proclamation 11000 delayed the increases, to 30% for upholstered products and 50% for cabinets and vanities, until January 1, 2027 (rates verified October 15, 2026). Our furniture import duties guide goes through furniture categories in detail.

Pending

As of September 30, 2026, Congress’s research service lists open Section 232 investigations into robotics and industrial machinery, PPE and medical equipment, wind turbines, and anthracite coal (CRS). Recent ones have concluded with tariffs or price measures: semiconductors, pharmaceuticals, drones, and polysilicon (minimum import prices from December 4, 2026). Two Section 301 investigations are also open: China’s Phase One compliance and a multi-country one on structural excess capacity. For buyers of CNC machines and production equipment, the robotics and machinery decision is the one to watch.

De minimis

No country gets duty-free de minimis treatment. It has been suspended since August 29, 2025 (CBP); a February 2026 executive order kept the suspension after the IEEPA ruling (CBP notice); and the Court of International Trade declined to overturn it in August 2026 (RVIA). The statutory repeal follows on July 1, 2027 (Benesch).

For a business importing by the container, this mostly affects samples and spare parts sent by courier: they now need an entry and pay duty like any other shipment.

How the layers combine: one example

Seating shows how the layers interact. Section 232 goods are excluded from the 12.5% forced-labor tariff, but the timber duties apply on top of everything else. The original Section 301 list duty applies in every row if the chair’s HTS line is on a list.

Chair	12.5% forced-labor tariff	Section 232
Upholstered wooden chair under a Section 232 timber heading	No	25%, rising to 30% on January 1, 2027
Wooden chair outside the Section 232 timber headings	Yes	No
Metal-frame chair (9401.71, 9401.79)	Yes	No: removed from the Section 232 metals scope in April 2026 (Annex II)

Rates are from Proclamations 10976 and 11000, Proclamation 11021 and 91 FR 47318, as of October 2026. Whether a given chair falls under a Section 232 heading is a classification question for your broker.

How to estimate your duty

Classify the product, find the customs value, add up the layers that apply to that HTS line, then add AD/CVD and CBP fees.

1. Classify. Find the 10-digit HTS code in the HTS, check similar CBP rulings, and confirm it with a licensed broker.
2. Value. US customs value is normally the price paid for the goods; international freight and insurance are generally not included.
3. Add the tariff layers. MFN rate, plus the Section 301 list rate if any, plus either 12.5% or the Section 232 rate.
4. Check AD/CVD. Search the orders; the cash deposit depends on the exporter. See our anti-dumping guide.
5. Add fees. The merchandise processing fee is 0.3464% of value, with a $34.58 minimum and a $670.86 maximum per formal entry from October 1, 2026 (CBP Dec. 26-14); ocean shipments add a 0.125% harbor maintenance fee (CBP). Both verified October 15, 2026.

Worked example (hypothetical product). Say the customs value is $40,000, the MFN rate is 3%, the HTS line is on List 3 (25%), and there is no Section 232 or AD/CVD exposure. Duties, using the List 3 and forced-labor rates sourced above (as of October 2026): 3% + 25% + 12.5% = 40.5%, or $16,200. Fees: MPF $138.56 and HMF $50. Total: $16,388.56, before freight, insurance and US delivery. The landed cost calculator runs this for your own numbers.

Duties are set by the government and can change between quote and arrival. That is why our price lock covers factory, freight and exchange-rate changes but excludes government tariff and duty changes. We check anti-dumping exposure before every quote, and we can act as importer of record if you want one landed price.

What to watch next

• November 9, 2026: the 178 Section 301 exclusions expire unless extended.
• Federal Circuit: the Section 122 appeal decides whether wider refunds are possible.
• CAPE: the next phases, for finally liquidated and AD/CVD entries.
• Section 232 robotics and industrial machinery: the decision is still pending.
• Section 301: the next phase of USTR’s review of the China tariffs.
• January 1, 2027: the Section 232 increases for upholstered products, cabinets and vanities.
• July 1, 2027: the statutory end of de minimis.

Key takeaways

• Chinese goods now pay MFN duty, plus the original Section 301 list duty where it applies, plus either the forced-labor tariff or a Section 232 duty, plus any AD/CVD.
• The IEEPA tariffs are gone; refunds run through CBP’s CAPE system, filed by the importer of record or its broker, and some entry types are still waiting.
• The Section 122 surcharge has expired; refunds for most importers depend on the appeal.
• Section 232 goods are excluded from the forced-labor tariff, so check which one applies to each HTS line.
• Mark November 9, 2026 (exclusions) and January 1, 2027 (timber increases) in your purchasing calendar.
• De minimis is gone for business samples and parts too.
• Estimate duty per HTS line, confirm classification with a licensed broker, and recheck rates at entry.