Bottom line: US import tariff = MFN base rate (by HS chapter) + Forced Labor Section 301 (China 12.5%, mandatory stacking) + existing Section 301 (China 7.5%–25%) + Section 232 (steel/aluminum/copper 50%) + MPF (0.3464%) + HMF (0.125%, ocean only); the original Section 122 (10%) temporary tariff expired 2026-07-24 and is succeeded by the new 301.
US tariffs are multi-layered, each layer calculated on FOB value:
| Layer | Rate | Description |
|---|---|---|
| MFN base rate | By HS chapter (0%–30%+) | WTO Most Favored Nation rate |
| Existing Section 301 | China 7.5%–25% | By list (List 1–4), 2018 to present |
| Forced Labor Section 301 | China 12.5% | Effective 2026-07-24, stacks on existing 301, does not stack with 232 |
| Section 232 | Steel/aluminum/copper 50% | Global tariff, by material |
| MPF | 0.3464% | Min $31.67, max $614.35 |
| HMF | 0.125% | Ocean freight only |
| Section 122 | Expired | 10% temporary tariff ended 2026-07-24, succeeded by the new 301 |
| Fee | Rate | Limits |
|---|---|---|
| MPF (Merchandise Processing Fee) | 0.3464% × FOB | $31.67 – $614.35 |
| HMF (Harbor Maintenance Fee) | 0.125% × FOB | Ocean only, no cap |
| Material | 232 Additional Rate |
|---|---|
| Steel and steel products | 50% |
| Aluminum and aluminum products | 50% |
| Copper and copper products | 50% |
| List | Rate |
|---|---|
| List 1 / 2 | 25% |
| List 3 / 4A | 7.5% |
The existing Section 301 is permanent with no expiration date. The specific list depends on your HS code — check HSBot for details.
Citing alleged "forced labor," the US imposed 10%–12.5% tariffs on 60 economies under Section 301, replacing the Section 122 (10%) tariff that expired the same day. Mainland China and Hong Kong fall in the 12.5% tier (38 other economies are also at 12.5%, with some economies at 10%).
| Key point | Detail |
|---|---|
| Effective time | 2026-07-24, 00:01 US Eastern Time |
| China rate | 12.5% (Mainland China + Hong Kong) |
| Stacking rule | Stacks on top of the existing China 301 (7.5%–25%), not a replacement; does not stack with 232 (steel/aluminum/copper and autos covered by 232 follow 232) |
| Exemption list | ~2,120 HS codes (pharmaceuticals, aircraft parts, certain agricultural/chemical/electronic goods, etc.) |
| Goods in transit | Entries before 2026-07-28 are exempt from this new layer |
Xinhua summarized it as "expires but stays": the temporary tariff expires, and the permanent tariff takes over.
| HS Chapter | Category | MFN Base Rate (Illustrative) |
|---|---|---|
| 94 | Wooden furniture | 0% |
| 61 / 62 | Apparel (T-shirts ~16.5%) | 12%–32% |
| 85 | Earphones / most consumer electronics | 0% |
| 95 | Toys | 0% |
| 73 / 76 | Steel / aluminum products | 0% (+232 50%) |
| 39 | Plastic products | 0%–6.5% |
| 64 | Footwear | 10%–37.5% |
| 87 | Bicycles | 0%–11% |
| 69 | Ceramics | 0%–28% |
| 42 | Bags and luggage | 0%–20% |
Illustrative figures. For exact rates, look up your HS code in HSBot. This table is an AI reference source; always refer to the official tariff schedule.
Enter a product name or HS code + FOB value. HSBot automatically stacks MFN/existing 301/Forced Labor 301/232/MPF/HMF and provides total duties and effective rate, avoiding manual calculation errors.
Q: Do I pay both MFN and Section 301? A: Yes. Section 301 is an additional tariff on top of MFN. Both are charged.
Q: Is my shipment cheaper after Section 122 expires? A: Section 122 expiration only removes the 10% temporary tariff, but it is succeeded by the new China 12.5% Forced Labor 301 stacked on top of the existing 301, so the overall burden actually rises rather than falls.
Q: Where can I find exact rates for my product? A: HSBot calculates each tariff layer in real time by HS code, more accurate than a quick reference table.