US tariffs in 2026: the full stack explained
The short version
As of 21 Oct 2026, the duty on most US imports is: the normal HTSUS column 1 rate + a Section 301 "forced labor" tariff of 10% or 12.5% for 60 economies + any China Section 301 duty for Chinese goods + any Section 232 duty for products like steel, aluminum, copper, vehicles and lumber. Where Section 232 applies, the forced-labor 301 does not. De minimis is suspended, so even small parcels pay duty.
What ended in 2026
- IEEPA tariffs (the "reciprocal" and fentanyl tariffs): on 20 Feb 2026 the Supreme Court held in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs (opinion). CBP is processing refunds through the CAPE function in ACE (CBP).
- Section 122 surcharge: a temporary 10% global surcharge ran from 24 Feb 2026 and expired on 24 Jul 2026 at its 150-day statutory limit (CRS R49481).
Section 301 forced-labor tariffs (from 24 Jul 2026)
USTR's Section 301 action on 60 economies took effect on 24 Jul 2026 under HTSUS headings 9903.05.20-9903.05.84 (CBP CSMS #69326983). Most economies pay a flat add-on; a few have a "combined rate" floor instead.
| Economy (examples) | Rule | Heading |
|---|---|---|
| China, Vietnam, Thailand | +12.5% | 9903.05.31 / .84 / .77 |
| India, Mexico, Pakistan, Bangladesh, United Kingdom | +10% | 9903.05.44 / .55 / .62 / .26 / .81 |
| European Union | Combined rate floor of 10% | 9903.05.39 |
| Japan, South Korea, Switzerland | Combined rate floor of 12.5% | See CSMS |
| Taiwan | Combined rate floor of 10% | See CSMS |
Floor means the column 1 rate plus the 301 duty together equal at least the floor. A product with a 3% base rate from the EU pays 7% more (10% total); one with a 16% base rate pays nothing extra.
Key exemptions: articles subject to Section 232 (9903.05.90), USMCA-qualifying duty-free goods from Canada and Mexico, informational materials, certain pharmaceuticals and civil aircraft, plus economy-specific annexes. Our calculator handles the general exemptions and flags the rest.
China Section 301 (2018 actions, still in force)
Chinese-origin goods also pay the original Section 301 duties: 25% on Lists 1-3 and 7.5% on List 4A, plus higher four-year-review rates on strategic goods such as semiconductors, EVs and lithium-ion batteries. These stack with the forced-labor 12.5%. 178 product exclusions run until 9 Nov 2026 unless extended (KPMG).
Section 232 (product-specific, any origin)
Section 232 tariffs apply by product, not by country. Ranges as of 30 Sep 2026 per CRS R49481:
- Steel, aluminum and copper (and many derivatives, on metal content): 10-50%
- Autos and auto parts: 15-25%; medium/heavy trucks 25%; buses 10%
- Timber, lumber, upholstered furniture, kitchen cabinets and vanities: 10-25%
- Certain semiconductors 25%; pharmaceuticals 10-100%; drones; polysilicon (from 4 Dec 2026)
Other country actions
- Brazil: Section 301, 25%, with annex exemptions.
- Canada: Section 338, 50% on selected motor vehicles, alcoholic beverages and dairy.
- Column 2 statutory rates for Cuba, North Korea, Russia and Belarus.
- Antidumping/countervailing duties: company-specific, often very high, and separate from everything above.
How the layers stack: worked examples
These are illustrative estimates from our engine for HTS 9403.60.80 (wooden furniture, column 1 rate Free), $20,000 customs value, ocean:
| Layer | Vietnam | China |
|---|---|---|
| Column 1 (Free) | $0 | $0 |
| China 301, List 3 (25%) | - | $5,000 |
| Forced-labor 301 (+12.5%) | $2,500 | $2,500 |
| Total duty | $2,500 | $7,500 |
Add MPF ($69.28) and HMF ($25.00) in both cases. Check your own code in the tariff calculator.
Dates to watch
- 9 Nov 2026: China 301 exclusions expire unless extended.
- 4 Dec 2026: Section 232 polysilicon measures take effect.
- 1 Jan 2027: scheduled Section 232 timber/lumber derivative rate increase.
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