The US import tariff system is a multi-layered structure where the total duty on a single product can include MFN rates, Section 232 national security tariffs, Section 301 trade remedy tariffs, and anti-dumping/countervailing duties. For importers sourcing from China, the total effective tariff rate frequently exceeds 50% and can surpass 100% for steel products. Understanding each layer is essential for accurate cost calculation and compliance.
This guide covers every major component of US import tariffs as of 2026, with practical examples and links to product-specific tariff pages.
1. MFN (Most Favored Nation) Tariffs
The MFN tariff is the baseline duty rate that the US applies to all WTO member countries under the Harmonized Tariff Schedule (HTS). This is the starting point for calculating import duties before any additional tariffs are applied.
Key facts:
MFN rates are defined in the US HTS (Harmonized Tariff Schedule), organized by 10-digit HTS codes
Rates range from 0% (duty-free) to over 32% (certain apparel)
Most industrial and electronic goods have MFN rates between 0% and 5%
The WTO Information Technology Agreement (ITA) provides duty-free treatment for many IT products
MFN rates are the same regardless of the country of origin (with FTA exceptions)
How to find your MFN rate: Look up your product's HTS code in the US HTS database. The "General" rate column shows the MFN duty for non-preference countries, including China.
2. Section 232 National Security Tariffs
Section 232 of the Trade Expansion Act of 1962 allows the President to impose tariffs on imports that threaten national security. As of 2026, Section 232 tariffs apply to three major product categories:
Steel (HTS Chapter 72 & 73)
25% base rate imposed in March 2018
Increased to 50% for China in 2025
Applies to most steel mill products including flat-rolled, bars, rods, tubes, and pipes
Covers HTS Chapter 72 (iron and steel) and Chapter 73 (articles of iron and steel)
Section 301 of the Trade Act of 1974 authorizes the US to impose tariffs in response to unfair trade practices. Since 2018, the US has maintained four lists of Chinese products subject to additional Section 301 tariffs:
List
Effective Date
Products
Current Rate
List 1
July 2018
818 product categories
25%
List 2
August 2018
279 product categories
25%
List 3
September 2018
~5,700 product categories
25% (raised from 10% in May 2019)
List 4A
September 2019
~3,700 product categories
7.5% (some raised to 25% in 2024)
Section 301 tariffs apply on top of the MFN duty and any Section 232 tariffs. For example, a Chinese steel product subject to 0% MFN, 50% Section 232, and 25% Section 301 would have a total tariff rate of 75%.
The USTR periodically reviews Section 301 tariffs and has continued to maintain and in some cases increase rates through 2025-2026. Certain product exclusions have been granted but most have expired.
4. Anti-Dumping and Countervailing Duties (AD/CVD)
AD/CVD are additional tariffs imposed on specific products from specific countries found to be sold below fair market value (dumping) or subsidized by foreign governments:
Anti-Dumping Duty (AD): Counters below-cost pricing; rates vary widely (often 50-300% for Chinese steel)
Countervailing Duty (CVD): Counters foreign government subsidies; rates typically 10-50%
Applied in addition to MFN, Section 232, and Section 301 tariffs
Determined case-by-case through investigations by the US Department of Commerce and International Trade Commission (ITC)
AD/CVD orders remain in effect until revoked (typically 5-year reviews)
Example: Chinese steel rebar may face 0% MFN + 50% Section 232 + 25% Section 301 + 133% AD/CVD = 208% total tariff.
5. How to Calculate Total Import Tariff
The total import tariff is calculated by summing all applicable rates. Unlike VAT/GST systems in other countries, US tariffs are cumulative, not compounded:
Use HSBot to instantly calculate the total tariff for your specific product. Enter your product description or HTS code to get accurate, up-to-date tariff rates.
Steel/Aluminum: Mill test certificates, country-of-origin documentation
Food/Agriculture: FDA prior notice, USDA permits, APHIS phytosanitary certificates
9. Strategic Recommendations for Importers
Classify accurately: Use HSBot to find the correct HTS code — misclassification can result in penalties and back duties
Diversify sourcing: Consider countries with FTA benefits (Mexico, Canada under USMCA) or those not subject to Section 301
Monitor exclusion opportunities: Track USTR and Commerce Department announcements for new exclusion windows
Use bonded warehouses / FTZs: Defer duty payments and potentially reduce total duty burden
Plan for audits: Maintain detailed records for 5 years per CBP requirements
Work with a licensed customs broker: Ensure compliance and optimize duty payments
Summary
US import tariffs in 2026 remain complex and heavily focused on Chinese goods. The key layers are:
MFN duty — the baseline rate from the HTS
Section 232 — 50% on steel and aluminum from China
Section 301 — 25% on most Chinese products
AD/CVD — product-specific anti-dumping and countervailing duties
For accurate tariff calculation, always verify the current rates using official sources or tools like HSBot, as rates change frequently based on policy updates and review cycles.