The United States charges tariffs on imported goods through several overlapping legal authorities, and in 2026 the combined rate on a given product can range from zero to well over 100%. Every item gets a baseline duty from the Harmonized Tariff Schedule, and then additional duties may stack on top under trade-defense and national-security statutes. The types of tariffs the US charges on imports fall into six main categories: HTSUS baseline duties, IEEPA-based reciprocal tariffs, Section 301 duties on Chinese goods, Section 232 metals tariffs, Section 201 safeguards, and anti-dumping and countervailing duties. The importer of record pays all of them.
The Baseline: Harmonized Tariff Schedule Duties
The Harmonized Tariff Schedule of the United States (HTSUS) sets a duty rate for every imported product.1U.S International Trade Commission. Harmonized Tariff Schedule Each item is assigned a ten-digit code based on its materials, function, and use. The first six digits come from an international system; the last four are US-specific and drive the exact rate.2U.S. Customs and Border Protection. Harmonized Tariff Schedule – Determining Duty Rates
Most trading partners are members of the World Trade Organization and receive “most-favored-nation” rates from column 1 of the schedule. A small group of countries without normal trade relations pay the much higher column 2 rates. Goods from free-trade-agreement partners can qualify for reduced or zero rates under column 1 special provisions, but only if the importer files documentation proving the goods meet the agreement’s rules of origin.
Baseline rates alone vary widely by product, from zero on many finished goods to double-digit percentages on textiles and certain agricultural items. Whatever the HTSUS rate is, the additional tariffs described below sit on top of it.
IEEPA Reciprocal Tariffs
On April 2, 2025, President Trump declared a national emergency over persistent trade deficits and imposed additional duties on nearly all imports under the International Emergency Economic Powers Act. Executive Order 14257 set country-specific “reciprocal” rates meant to mirror the trade barriers those countries impose on US exports.3The White House. Further Modifying the Reciprocal Tariff Rates
Within a week, the higher country-specific rates were paused for most nations. A baseline 10% additional duty remained on goods from nearly every trading partner, except Mexico and Canada, which are covered by separate IEEPA orders tied to border security and fentanyl.
China followed a steeper path. After rapid escalation that briefly pushed combined additional duties above 100%, a May 2025 joint statement from Geneva talks suspended 24 percentage points of the reciprocal rate on Chinese goods for 90 days, keeping 10% under the reciprocal tariff framework.4The White House. Joint Statement on U.S.-China Economic and Trade Meeting in Geneva A November 2025 agreement between Presidents Trump and Xi extended that suspension through November 10, 2026.5The White House. Modifying Reciprocal Tariff Rates Consistent with the Economic and Trade Arrangement Between the United States and the Peoples Republic of China
In February 2026, the administration issued an executive order titled “Ending Certain Tariff Actions” that modified or terminated several of the 2025 IEEPA tariff orders and shifted the legal authority for remaining duties.6The White House. Ending Certain Tariff Actions The area continues to move fast. Verify the current rate for your country and product before each shipment.
Section 301 Duties on Chinese Goods
Section 301 of the Trade Act of 1974 lets the US Trade Representative impose duties in response to unfair foreign trade practices. The statute grants broad authority to restrict goods from any country found to be violating trade agreements or engaging in unjustifiable practices that burden US commerce.7Office of the Law Revision Counsel. 19 USC 2411 – Actions by United States Trade Representative Since 2018, USTR has used it to add duties on a large share of Chinese products across four groups, Lists 1 through 4A. These stack on the HTSUS baseline and on any IEEPA duty.
The Four Original Lists
Lists 1 and 2 cover industrial and technology products, including aerospace components, robotics, and industrial machinery, at an additional 25%. List 3 expanded coverage to electronics, furniture, and consumer goods, with rates that settled at 25%. List 4A covers apparel, footwear, and some household electronics at 7.5%. Because the lists span thousands of tariff subheadings, importers must cross-reference their specific products to know what applies.
2024 Four-Year Review Increases
The mandatory four-year review completed in 2024 pushed rates higher on strategically targeted Chinese products. Among the 2025 changes, tungsten products picked up an additional 25%, and polysilicon and semiconductor wafers an additional 50%. Effective January 1, 2026, certain products carry an additional 100% rate.8U.S. Customs and Border Protection. GUIDANCE: Section 301 China Tariffs Four Year Review The review also raised rates on electric vehicles, batteries, solar cells, steel, aluminum, and certain medical products from China.
On the relief side, 178 product exclusions from Section 301 duties were extended through November 9, 2026, under the same US-China trade arrangement that suspended heightened reciprocal tariffs.9Federal Register. Notice of Product Exclusion Extensions: Chinas Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation If your product is covered by an active exclusion, you can avoid the Section 301 charge by flagging the applicable HTSUS heading correctly on entry.
Section 232 Tariffs on Steel and Aluminum
National-security tariffs under Section 232 of the Trade Expansion Act of 1962 apply to steel and aluminum imports regardless of country of origin. The law lets the President restrict imports that threaten domestic industries supporting national defense.10Office of the Law Revision Counsel. 19 USC 1862 – Safeguarding National Security
These rates have climbed sharply. When first imposed in 2018, steel was 25% and aluminum was 10%, with several countries receiving quota-based exemptions. In February 2025, aluminum was raised to match steel at 25%, and all country-specific exemptions and quota arrangements were eliminated. In June 2025, both rates doubled to 50% for imports from every country, with only the United Kingdom keeping a 25% rate under a bilateral exception.11Federal Register. Adjusting Imports of Aluminum and Steel Into the United States
The 50% rate reaches not just raw steel and aluminum but also “derivative” products that contain these metals, such as nails, wire, cans, and certain fabricated parts. Importers have to report chemical composition and physical dimensions accurately.
Section 201 Safeguards
Safeguard tariffs under Section 201 of the Trade Act of 1974 protect domestic producers from sudden import surges regardless of the exporting country. Unlike other trade-defense measures, they are designed to decline over a set period as domestic industries adjust.12United States International Trade Commission. Understanding Section 201 Safeguard Investigations
The main active safeguard covers crystalline silicon photovoltaic cells, the building blocks of solar panels. First imposed in 2018 and modified several times since, it applies at 15% for certain solar modules following a court challenge. Some safeguards include tariff-rate quotas, meaning the rate jumps once a threshold quantity is exceeded, so both product type and shipment volume matter.
The other safeguard readers may still see referenced covered large residential washing machines. It expired on February 7, 2023, and is no longer in effect.13Federal Register. Large Residential Washers: Evaluation of the Effectiveness of Import Relief
Anti-Dumping and Countervailing Duties
Anti-dumping duties (ADD) target foreign products sold in the US below their fair market value in the home country. Countervailing duties (CVD) offset subsidies that foreign governments provide to their exporters. The US Department of Commerce investigates and sets these rates, and Customs and Border Protection collects them at the border. Over 800 ADD and CVD orders are currently active across many industries and countries.
Rates vary enormously. A cooperating exporter might receive a rate in the single digits, while a company that refuses to participate, or the remaining producers in a country, can face rates above 100% based on adverse facts available. In a 2026 float glass determination, the country-wide dumping margin for China was set at 184.54%, with subsidy rates reaching 113.34%.14International Trade Administration. Final Affirmative Determinations in the Antidumping and Countervailing Duty Investigations of Float Glass Products from China and Malaysia
ADD and CVD liability is retrospective. When goods enter, the importer deposits an estimated amount based on the current rate, but the final rate is set later through an annual administrative review that can raise or lower what is owed. Reviews take place in the anniversary month of the original order and normally cover the prior 12 months of entries.15eCFR. Administrative Review of Orders and Suspension Agreements Under Section 751(a)(1) of the Act Importers can face an unexpected bill years after the merchandise cleared customs.
The $800 De Minimis Rule
Under 19 U.S.C. ยง 1321, shipments with a fair retail value of $800 or less can generally enter duty-free and without formal customs entry.16Office of the Law Revision Counsel. 19 U.S. Code 1321 – Administrative Exemptions Often called Section 321 or the de minimis exemption, it applies to goods imported by one person on one day. Splitting a single order into multiple small shipments to stay under the threshold is prohibited.
A major change took effect on May 2, 2025: the de minimis exemption was eliminated for goods shipped from China and Hong Kong. Non-postal shipments from those origins valued at $800 or less are now subject to all applicable duties. Postal shipments face a flat charge of either 30% of value or a per-item fee of $25 (rising to $50 after June 1, 2025), whichever the importer chooses, in place of other duties.17The White House. Fact Sheet: President Donald J. Trump Closes De Minimis Exemptions To Combat Chinas Role in Americas Synthetic Opioid Crisis The change hits direct-to-consumer e-commerce from Chinese sellers hardest, since much of that model depended on the de minimis threshold.
Exclusions and Relief
Several tariff programs include a process for requesting exclusions when an imported product isn’t available domestically or when the tariff causes disproportionate economic harm.
For Section 232 steel and aluminum tariffs, the Department of Commerce can grant an exclusion if the product is not produced in the US in sufficient and reasonably available amounts, is not of satisfactory quality, or if national security considerations justify it.18Regulations.gov. Removal of Certain General Approved Exclusions Under the Section 232 Steel and Aluminum Tariff Exclusions Process The applicant has to show that no domestic producer can supply the product in the needed quantity, quality, or timeframe.
Section 301 exclusions go through the Office of the US Trade Representative in periodic windows, evaluated on availability from non-Chinese sources, economic impact, and strategic significance.19United States Trade Representative. China Section 301-Tariff Actions and Exclusion Process The two exclusion tracks are separate, so a product that wins relief from Section 232 duties can still owe Section 301 duties, and the reverse.
Who Actually Pays
Every tariff described above is paid by the importer of record, the person or company listed as responsible for the shipment on Customs and Border Protection entry documents. The foreign seller does not pay. The US government does not absorb the cost. The importer remits the money directly to CBP by filing entry summary documentation (CBP Form 7501) with estimated duties within 10 working days of entry.20eCFR. 19 CFR Part 142 – Entry Process
Importers almost always pass the cost downstream. A furniture retailer paying a 25% Section 301 duty on Chinese-made sofas raises its wholesale or retail price. The economic burden lands on American businesses and consumers even though the legal obligation to write the check belongs to the importer. Foreign exporters may also absorb some of the cost through lower prices to stay competitive, but the check itself is written in the US.
Getting classification wrong carries real financial risk. Penalties for fraud, gross negligence, or negligence in the entry process can reach the full domestic value of the merchandise for fraud, up to four times the unpaid duties for gross negligence, and up to two times for simple negligence.21Office of the Law Revision Counsel. 19 USC 1592 – Penalties for Fraud, Gross Negligence, and Negligence Because so many tariff layers can apply to a single product, verifying the correct classification and current rate before each shipment is the single most important step an importer can take.