So what tariffs does the US have right now? Every good entering the country pays at least a 10 percent baseline duty under a February 2026 executive action taken under Section 122 of the Trade Act of 1974, and that floor sits on top of whatever product-specific rates already applied. Depending on the country of origin and the product, the total can range from that 10 percent minimum to 100 percent or more once Section 301 duties on Chinese goods, Section 232 steel and aluminum duties, antidumping orders, and countervailing duties are layered in. Very few imports enter duty-free anymore.
The 10 Percent Baseline and Country Tiers
The 10 percent across-the-board tariff took effect in February 2026. It is a floor, not a ceiling: goods already subject to higher duties under other trade laws keep paying those higher rates. Country-specific reciprocal rates above 10 percent were announced but declared invalid in February 2026, leaving the flat 10 percent baseline in place for most trading partners.
What sits under that baseline still matters, because it sets the starting point before the 10 percent and any special tariffs are applied. The United States runs a tiered system of trade relationships.
Column 1: Normal Trade Relations
Most countries receive Permanent Normal Trade Relations status, the current name for Most-Favored-Nation treatment. Goods from these countries pay the standard rates in Column 1 of the Harmonized Tariff Schedule.
Column 2: Countries Without PNTR
Countries without PNTR status pay Column 2 rates, many of which date to the Smoot-Hawley era of the 1930s. The gap is wide. A product with a 5 percent Column 1 rate might carry a 45 percent Column 2 rate.
Free Trade Agreement Partners
Free trade agreements create preferential rates that go below Column 1, often to zero. The United States-Mexico-Canada Agreement is the biggest example, covering the country’s two largest trading partners. Qualifying USMCA goods generally enter duty-free, but they have to meet strict rules of origin, which involve calculating regional value content using either a transaction value method or a net cost method. Products that fail the threshold pay the standard Column 1 rate. The U.S. maintains free trade agreements with roughly 20 other countries, each with its own qualifying rules.
Preferential Programs for Developing Countries
Beyond free trade agreements, the tariff schedule includes programs like the Generalized System of Preferences and the African Growth and Opportunity Act. Eligible products from qualifying countries can enter at reduced or zero rates, but only if all program requirements are met. These programs have been suspended, renewed, and modified over the years, so eligibility should be verified before a shipment moves.
Product-Specific Tariffs Stacked on Top
The country tier and the 10 percent baseline are only part of the calculation. Several trade laws authorize additional duties on specific products or countries, and these stack.
Section 301 Duties on Chinese Goods
Section 301 of the Trade Act of 1974 targets foreign government practices that unfairly burden American commerce. The U.S. Trade Representative investigates, and if the practices are found unreasonable or discriminatory, the President can impose duties. Four separate lists of Chinese goods carry Section 301 duties, originally 7.5 to 25 percent depending on the list, stemming from a 2018 investigation into Chinese intellectual property theft and forced technology transfer. Rates were substantially increased in late 2024. Electric vehicles from China now face a 100 percent tariff rate, and solar cells hit 50 percent. Section 301 duties stack on top of the normal duty rate and the 10 percent baseline.
Section 232 Steel and Aluminum
Section 232 of the Trade Expansion Act of 1962 covers imports that threaten national security. The Department of Commerce investigates whether the volume or circumstances of certain imports could impair the country’s ability to meet national defense needs. Steel and aluminum imports remain subject to 25 percent duties under Section 232, regardless of origin country, on the argument that domestic capacity in these metals is essential for military readiness.
Antidumping and Countervailing Duties
Separate from the headline actions, the United States maintains antidumping and countervailing duty orders on hundreds of specific products from dozens of countries. Antidumping duties apply when a foreign company sells products in the U.S. below their normal home-market value. Countervailing duties apply when a foreign government subsidizes exporters, giving them an unfair cost advantage. Antidumping duties are product-specific and company-specific; countervailing duties are country-specific. Either can add substantial percentage points on top of the regular rate, and importers often don’t realize they apply until after placing an order.
Agricultural Tariff-Rate Quotas
Agricultural products run on their own system of tariff-rate quotas. A fixed volume enters at a low rate, and anything beyond that threshold triggers a much higher rate.
Section 201 Safeguards
Section 201 of the Trade Act of 1974 works differently. It doesn’t require any finding of unfair behavior. It applies when a domestic industry is being seriously injured by a surge in imports from any country. The International Trade Commission investigates whether the import increase is a substantial cause of serious injury, and if so, recommends temporary relief — tariff increases, quotas, or both — to give the domestic industry room to adjust.
How the Duty Is Actually Calculated
The Harmonized Tariff Schedule specifies which calculation method applies to each product, so the rate alone doesn’t tell you the bill.
Ad Valorem
Most tariffs are ad valorem: a percentage of the goods’ customs value. A $100,000 shipment at 5 percent owes $5,000. The customs value isn’t always the invoice price. Federal regulations require adding packing costs the buyer incurred, selling commissions, royalties or license fees tied to the imported product, and the value of any materials or tooling the buyer supplied to the foreign manufacturer. These additions can meaningfully raise the dutiable value above the sticker price on the invoice.
Specific Duties
Specific duties charge a flat dollar amount per unit — $0.50 per kilogram, $2.00 per dozen — regardless of value. This hits low-cost imports harder on a percentage basis than expensive ones.
Compound Duties
Compound duties combine both. A product might owe 3 percent of value plus $0.10 per liter. These show up most often for processed agricultural goods and certain textiles.
Classification Decides the Rate
Every product entering the United States is classified under a 10-digit code in the Harmonized Tariff Schedule. The first six digits follow an international standard; the last four are unique to the U.S. and provide statistical detail. The code determines the duty rate, whether special program rates apply, and whether quotas or other restrictions kick in.
Classification follows a hierarchy of interpretive rules starting with the heading text and relevant section or chapter notes. Incomplete or unfinished goods can be classified as their finished equivalent if they have its essential character. When a product could fall under two headings, the most specific description wins; if that doesn’t resolve it, the essential-character material or component controls. The difference between two plausible codes can be 20 percentage points or more, and importers bear legal responsibility for picking the right one. Consequences for errors range from additional duty assessments to civil penalties.
Fees at the Border Beyond the Tariff
Two additional fees apply to most commercial imports.
The Merchandise Processing Fee is 0.3464 percent of the goods’ value, with a minimum of $33.58 and a maximum of $651.50 per entry for fiscal year 2026. Every formal entry pays it regardless of tariff rate.
The Harbor Maintenance Fee adds 0.125 percent of the value of commercial cargo arriving by vessel. It funds port infrastructure and applies to imports unloaded at U.S. ports as well as cargo moving between domestic ports. Air freight is exempt.
The De Minimis Exemption Is Gone for Most Shipments
If you’re thinking small parcels still slip in duty-free, that changed. The de minimis exemption previously allowed shipments valued at $800 or less to enter without duty. As of August 2025, that exemption has been suspended for most shipments. Goods that would have qualified for duty-free entry under the $800 threshold now face all applicable duties and tariffs, with limited exceptions for shipments arriving through the international postal network. Direct-to-consumer shipments from overseas sellers were hit especially hard.
Ways to Reduce or Recover Tariff Costs
Importers have several legitimate tools to lower a duty burden or recover overpayments.
Duty Drawback
If you import goods, pay duties, and then export the finished product or the goods themselves, you may be eligible for a drawback — a refund of duties previously paid. Claims require detailed documentation linking imported materials to exported goods. This is most useful for manufacturers who import raw materials, add value domestically, and then export.
Protesting a CBP Decision
If Customs classified goods incorrectly or assigned the wrong value, you can file a formal protest within 180 days after the date of liquidation, which is when CBP finalizes the duty calculation on an entry. This is the administrative remedy before the Court of International Trade, and missing the 180-day window forfeits the right to challenge.
Section 301 Exclusion Requests
For products subject to Section 301 tariffs on Chinese goods, the U.S. Trade Representative has periodically opened exclusion request processes. A successful exclusion temporarily removes the added Section 301 duty on a specific product. Requests need an extremely detailed physical description, a correct 10-digit HTSUS classification code, and proposed tariff language that lets Customs consistently identify the product at the border. Vague descriptions, references to intended end-use, or subjective terms like “large” or “colorful” get a request rejected. The process is not always open, and approval is not guaranteed when it is.