Home / Logistics Knowledge / 2026 U.S. Additional Tariffs on Chinese Goods
Most Chinese-origin goods now face a U.S. duty well above the base MFN rate. Here is how the tariff layers combine in 2026 and what changed after the Supreme Court struck down the IEEPA tariffs.
Four potential layers can apply to a single Chinese-origin product. Not every layer hits every product, but the combination is what determines your landed duty.
| Layer | What it is | Typical rate on China |
|---|---|---|
| 1. MFN base | Product-specific HTS rate | 0% to 32% |
| 2. Forced-labor tariff | Base reciprocal tier; China placed in the 12.5% band | 12.5% |
| 3. Section 301 | Durable China-specific surcharge | 25% most; 7.5% some consumer goods and apparel; 100% EVs; 50% solar and semiconductors; 25% lithium-ion EV batteries |
| 4. Section 232 | Global national-security tariff where applicable | 50% steel, aluminium and copper; 25% semiconductors; 10% lumber |
| Product | Effective U.S. rate |
|---|---|
| Smartphone | MFN 0% + 12.5% + 25% Section 301 = about 37.5% |
| Chinese EV | MFN 2.5% + 12.5% + 100% Section 301 = about 115% |
| Solar module | 0% + 12.5% + 50% = about 62.5% |
| Steel or aluminium article | MFN + 12.5% + 50% Section 232 = about 75% |
On 20 February 2026 the U.S. Supreme Court ruled that the President cannot use the International Emergency Economic Powers Act (IEEPA) to impose tariffs. The IEEPA tariffs on China were therefore invalidated. A 10% Section 122 tariff took effect on 24 February 2026 but expired at its 150-day statutory limit on 24 July 2026, and was replaced the same day by the Section 301 forced-labor tariff, which puts China in the 12.5% band. Section 301 itself was not touched by the ruling and is still collected. Importers who paid the IEEPA layer between April 2025 and February 2026 may be eligible for refunds through the CBP process.
Section 301 tariffs were first imposed in 2018 on roughly 370 billion dollars of Chinese imports at rates from 7.5% to 25%. Lists 1 to 4A remain in effect with some exclusions, and USTR has extended certain exclusions. This layer is independent of the courts' IEEPA decision.
No. The Supreme Court invalidated the IEEPA tariff authority on 20 February 2026. A short-lived Section 122 tariff covered the gap until 24 July 2026, when the 12.5% forced-labor tier replaced it.
It is the current base reciprocal tier that replaced the expired Section 122 tariff on 24 July 2026. China sits in the 12.5% band alongside most other countries.
Around 115% - MFN 2.5% plus 12.5% plus the 100% Section 301 surcharge on EVs.
Use hts.usitc.gov for the 10-digit HTS, add the surcharge layers, and verify with a customs broker.
Our team ships batteries, chemicals, and general cargo worldwide. Get a tailored rate within 24 hours.
