Import duty on Chinese goods is not one rate you look up once. It is a stack: your HTS classification sets the base rate, the country of origin can add trade-measure duties on top, and the declared value decides what all of it is charged against.
Importers rarely get surprised by the base rate. They get surprised by the second and third layer — and by assuming a freight quote covered duty when it did not.
Rates change. The figures below were verified in October 2026, so confirm the current rate for your own code before you commit to a selling price.
The Three Inputs That Decide Your Duty
Every duty calculation starts with the same three questions.
1. HTS classification. The ten-digit Harmonized Tariff Schedule code sets the base rate — the Column 1 General rate. Two similar products can land in different subheadings with materially different rates, and not every line is ad valorem: some carry specific duties per kilogram or per unit.
2. Country of origin. Origin decides whether trade measures apply at all. Chinese-origin goods are exposed to Section 301 duties and, since 2026, to the additional Section 301 forced-labor duties. Origin is a legal determination, not a shipping address.
3. Declared value. US duty is normally charged on the transaction value — what the buyer actually paid or will pay. Under-declaring to reduce duty creates liability for the importer of record and turns a routine entry into a penalty case.
| Layer | What it is | Who sets it |
|---|---|---|
| Base rate | Column 1 General rate for the HTS code | USITC / HTSUS |
| Section 301 | Additional duty on specified Chinese-origin goods | USTR |
| Section 232 | Additional duty on specified products and derivatives | Presidential proclamation |
| AD/CVD | Antidumping / countervailing duty, case by case | Commerce / ITC |
| Fees | Merchandise processing fee, harbor maintenance fee where applicable | CBP |
The important structural point: these layers are applied to the same declared value and generally stack, with specific carve-outs that stop some combinations from applying twice.
What Changed in 2026
If you are working from 2025 assumptions, three things have moved.
IEEPA tariffs ended. The emergency-powers tariffs applied to Chinese-origin goods through 2025 were struck down by the US Supreme Court in February 2026, and collection stopped on 24 February 2026. CBP has since opened a refund process for duties paid under that authority — worth checking with your broker, since eligibility depends on the status of the entry.
A new Section 301 duty took effect on 24 July 2026. USTR imposed forced-labor-related Section 301 duties covering 60 economies. For Chinese-origin goods the rate is a flat 12.5%, and it applies in addition to the existing China Section 301 duties rather than replacing them. Goods already subject to Section 232 are excluded, so a metal derivative does not pay both.
Section 232 became broader and more expensive. Duties on steel, aluminium and copper articles moved to 50%, with derivatives at 25% and some machinery categories lower. Since April 2026 it has been charged on the full customs value rather than only the metal content, which changes the arithmetic for products previously assessed on their metal portion.
Two consequences worth stating plainly:
- A quote prepared in early 2026 may be understated today, because the 12.5% duty did not exist then.
- The exemption logic between Section 232 and the new Section 301 duty means the correct answer is now genuinely code-specific. Product-level generalisations are no longer safe.
For the customs-process side of this — filings, deadlines, broker responsibilities — see US customs clearance for imports from China.
A Worked Example
Take a shipment with a declared value of USD 50,000 and an HTS code whose Column 1 General rate is 3.4%, with no AD/CVD order in scope.
| Layer | Applies? | Rate | Duty |
|---|---|---|---|
| Base rate (Column 1 General) | Yes | 3.4% | USD 1,700 |
| Section 301 — existing China lists | Depends on the code and list. Assume 25% | 25% | USD 12,500 |
| Section 301 — forced labor (from 24 Jul 2026) | Yes for Chinese origin | 12.5% | USD 6,250 |
| Section 232 | Not applicable to this product | — | — |
| AD/CVD | Not in scope | — | — |
| Total duty | 40.9% | USD 20,450 |
Landed goods cost becomes USD 70,450 before freight, brokerage or destination charges.
Three observations that matter more than the arithmetic:
- The base rate was 3.4%. Everything else — 37.5 percentage points — came from trade measures, not the tariff schedule.
- If 25% does not apply to your code, the total falls to 15.9%. Whether your code sits on a Section 301 list is worth more than any freight negotiation you will have this year.
- If an AD/CVD order covers your product, none of the above is your answer. AD/CVD rates are set per producer and can be a multiple of the duty rate.
Duty Is Not Your Landed Cost
Duty is the number importers ask about, and usually not the number that decides whether the order was profitable. Beyond duty:
- Customs brokerage, entry fees, and CBP charges such as the merchandise processing fee
- Destination charges: terminal handling, chassis, drayage, delivery, liftgate
- Bond and ISF filing
- Examination costs if CBP inspects — not predictable, and not avoidable by choosing a forwarder
- Storage or demurrage when cargo sits, including when it sits because documents arrived late
A freight quote covers freight. Whether it covers any of the above depends on the Incoterm on your purchase order. Under FOB and CIF, duty and clearance are yours. Under DDP they sit with the seller — but DDP also shifts who holds the importer of record role, which reduces your visibility into how the goods were classified. See DDP shipping from China to the USA and, for the full cost structure, how much it costs to ship from China to the USA.
Six Mistakes That Cost Importers Money
Leaving classification to assumption. The code drives the rate and determines which trade measures apply. A supplier’s suggestion is not a classification. Ask your broker to confirm the code in writing, and ask which Section 301 list it falls under.
Not checking AD/CVD scope before ordering. Antidumping and countervailing duty exposure is a sourcing decision, not a logistics decision. Discovering it at the port is expensive.
Using last year’s rate. As the 2026 changes show, the composition of the stack can change within months. Re-check before you quote a customer or set a retail price.
Assuming the freight quote includes duty. It usually does not, unless the terms say DDP and the price says so explicitly.
Treating de minimis as a planning assumption. The low-value exemption has been repealed, so the small-parcel arithmetic behind cheap direct-to-consumer shipping no longer holds.
Not asking who the importer of record is. The IOR carries legal responsibility for classification, valuation and duty. If you do not know who that is on your shipment, you do not know who is liable.
Frequently Asked Questions
Can I calculate import duty myself?
You can estimate it, if you know the ten-digit HTS code and its Column 1 rate, which additional measures apply to that code and origin, and the declared value. The estimate is only as good as the classification, which is a legal determination. Use your own figure for planning and your broker’s for filing.
Does the duty rate apply to the freight cost too?
No. US duty is normally charged on the transaction value of the goods, not on the international freight. Fees such as the merchandise processing fee follow their own rules.
What happens if my HTS code is wrong?
The importer of record is responsible for accuracy. A corrected classification can mean additional duty owed, and depending on the circumstances, penalties. This is why reasonable care in classification matters more than the speed of the entry.
Are the 2026 Section 301 duties permanent?
They are in effect as of October 2026. Trade measures of this kind are subject to review, litigation and negotiation, so treat any rate as current rather than permanent and re-check before pricing.
Should I use DDP to avoid dealing with duty?
DDP is a legitimate Incoterm and common for US imports. It moves who pays and who files; it does not remove the classification question, and it can reduce your visibility into it. If you choose DDP, confirm in writing who the importer of record will be and who bears a rate change between quotation and arrival.
Key Takeaways
Duty on Chinese-origin goods is a stack, not a rate: classification sets the base, origin triggers the trade measures, and declared value is what everything is charged against.
In 2026 the stack changed in three ways that matter — emergency-powers duties ended, a 12.5% Section 301 duty was added for Chinese-origin goods on top of the existing lists, and Section 232 broadened and moved to full customs value.
The practical action is the same as before: confirm the ten-digit code and its Section 301 status, check AD/CVD scope, and work out landed cost per unit before you place the order rather than after the entry is filed.
For the clearance side, our customs clearance service covers what we coordinate and what stays with the importer of record.