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Get the full 2026 US Tariff Guide — all rates, strategies, and deadlines in one 25-page reference.
How US Tariffs Stack in 2026
US import duties are additive — multiple tariff layers apply simultaneously to most imports. Here's how they combine:
MFN Base Duty
Standard rate based on your product's HTS code. Ranges from 0% to 48% depending on product type.
Section 122 (15%)
Global surcharge effective Feb 24, 2026. Expires July 24, 2026. Products under Section 232 are exempt. USMCA-qualifying goods exempt.
Section 301 (China)
Additional 7.5–100% on Chinese goods. EVs at 100%, solar 50%, semiconductors 50%, most goods 25%.
Section 232 (Sector)
Steel & aluminum 50%, automobiles 25%, copper 25%, semiconductors 25%. Applies regardless of country (some UK exceptions).
⚡ Example: Chinese Steel Rebar
3.8% MFN + 0% Section 122* + 25% Section 301 + 50% Section 232 = 78.8% effective rate
*Section 232 products are exempt from Section 122
Understanding US Import Tariffs in 2026
The US tariff landscape changed dramatically in February 2026 when the Supreme Court struck down IEEPA-based tariffs. Within hours, the administration imposed a new global surcharge under Section 122 of the Trade Act of 1974, creating a complex multi-layered duty system that importers must navigate carefully.
What is Section 122?
Section 122 of the Trade Act of 1974 authorizes the President to impose temporary tariffs of up to 15% for 150 days to address large trade deficits. The current 15% surcharge took effect February 24, 2026 and is set to expire July 24, 2026 unless Congress acts to extend it.
How do tariff layers stack?
US import duties are additive. A single product can be subject to MFN base duty, Section 122 surcharge, Section 301 tariffs (for Chinese goods), and Section 232 tariffs (for steel, aluminum, autos, and semiconductors) — all at the same time. The only exception: Section 232 products are exempt from Section 122, so those two don't stack.
What happens after July 24, 2026?
The administration has signaled plans to replace Section 122 with expanded Section 301 and Section 232 coverage. New Section 301 investigations were opened in March 2026 targeting 16 economies. Importers should monitor USTR announcements and plan for potential rate changes.
Tips to Reduce Your Tariff Exposure
Consider sourcing from countries with trade agreements (USMCA, KORUS, CAFTA-DR). Ensure goods meet rules of origin requirements. Consult a customs broker about tariff engineering — classifying products under HTS codes with lower duty rates. Explore Foreign Trade Zones (FTZs) to delay or reduce duties. Track Section 301 exclusions that may apply to your products.
Expert Analysis: The 2026 Tariff Landscape
The US import tariff system in 2026 is the most complex it has been in over a century. After the Supreme Court struck down IEEPA tariffs in February 2026, the administration scrambled to replace them with a Section 122 surcharge — a rarely used emergency provision that caps at 15% for 150 days. This created an unprecedented situation where four separate tariff programs operate simultaneously.
What makes the current environment uniquely challenging for importers is the stacking effect. Unlike previous tariff regimes where one rate applied per product, today's system layers MFN base duties, Section 122 surcharges, Section 301 penalties, and Section 232 sector tariffs on top of each other. A single product from China can face four separate assessments before it clears customs.
I built this calculator after spending hours trying to manually calculate tariffs on my own imports. The existing government tools — while accurate — require you to know your exact HTS code and navigate multiple databases. This tool simplifies that process by using category-average rates that get you within 1-3% of the actual duty in most cases.
What This Calculator Does Differently
Most online tariff tools show a single rate. But in reality, you need to know how multiple programs interact. For example, did you know that Section 232 products (steel, aluminum, autos) are exempt from the Section 122 surcharge? That exemption saves importers thousands of dollars per shipment — but most basic calculators miss it entirely. Our tool handles these exemptions automatically.
Another common gap: processing fees. The Merchandise Processing Fee (0.3464% of customs value, capped at $614.35) and Harbor Maintenance Fee (0.125%) are small percentages but add real dollars on large shipments. A $100,000 container incurs $471 in fees alone. We include both in every calculation.
Limitations to Be Aware Of
This calculator uses category-average MFN rates. Your actual MFN rate depends on the specific 10-digit HTS code assigned to your product. For example, "electronics" ranges from 0% to 5% depending on the exact item — we use 2.5% as the average. For precise rates, look up your HTS code at hts.usitc.gov or consult a licensed customs broker.
Additionally, some products face anti-dumping or countervailing duties that are separate from the tariff programs covered here. These AD/CVD duties can add 20-300%+ and are product-specific. Check the ITC's AD/CVD orders database if you import steel, furniture, plywood, or other commonly affected products.
Tools & Calculators
📊 Amazon FBA Profit Margin Calculator
Calculate your real FBA margin after tariffs, Amazon fees, and shipping costs.
📦 Landed Cost Calculator
Total import cost including product, shipping, insurance, tariffs, and fees.
🔄 Tariff Comparison Calculator
Compare import costs between two countries side by side.
🔍 De Minimis Calculator
Is your package duty-free? Check the $800 exemption instantly.
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Tariff Guides & Resources →
US Tariffs on Chinese Goods in 2026: Complete Guide
All four tariff layers explained with real-world examples. Section 301 rates from 7.5% to 100%.
Section 122 Tariff Explained: The 15% Global Surcharge
What it is, who's exempt, when it expires, and how it stacks with other tariffs.
How to Calculate US Import Duty: Step-by-Step
The complete formula with MFN, Section 122, 301, 232, and processing fees.
7 Ways to Legally Reduce Your Import Tariffs
FTZs, HTS optimization, trade agreements, duty drawback, and more.
How to Get Your IEEPA Tariff Refund in 2026
Step-by-step guide to reclaiming duties paid under struck-down IEEPA tariffs.
Tariffs on Amazon FBA Products: What Every Seller Must Know
Duty rates by category, landed cost formula, and 5 strategies to protect margins.
What Happens When Section 122 Expires July 24, 2026?
Three scenarios and how to prepare your import business.
Is the $800 De Minimis Exemption Still Valid for China?
Short answer: No. Here's what changed and who's affected.
Tariffs on Temu & Alibaba Orders 2026
Real examples of what you'll pay in duties on Chinese e-commerce orders.