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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 301 Forced Labor (10–12.5%)
Replaced Section 122 on July 24, 2026. Applies to 60 countries: 10% for forced labor compliance tier, 12.5% for others. No expiration date. Section 232 products 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% Sec. 301 FL* + 25% Section 301 + 50% Section 232 = 78.8% effective rate
*Section 232 products are exempt from Section 301 Forced Labor
Understanding US Import Tariffs in 2026
The US tariff landscape shifted again on July 24, 2026. Section 122 — the 10% global surcharge imposed after the Supreme Court struck down IEEPA tariffs in February 2026 — hit its 150-day statutory limit and expired. The same day, new Section 301 "forced labor" tariffs of 10% or 12.5% took effect on imports from 60 countries. There was no gap between the two regimes.
What replaced Section 122?
Section 301 Forced Labor tariffs, finalized by USTR on July 23, 2026, now form the core of the US global surcharge. Unlike Section 122 — which applied a flat 10% globally and had a hard 150-day limit — the new Section 301 rates are country-specific (10% or 12.5% depending on forced labor compliance) and carry no expiration date. USMCA-qualifying goods from Canada and Mexico remain exempt. Section 232 products do not stack with Section 301 Forced Labor.
How do tariff layers stack in July 2026?
US import duties remain additive. A product from China can now face MFN base duty + Section 301 Forced Labor (12.5%) + existing Section 301 China tariffs (7.5–100%) — all simultaneously. Section 232 products (steel, aluminum, autos, semiconductors) are exempt from Section 301 Forced Labor, so those two don't stack. The exemption rules mirror what applied under Section 122.
Tips to Reduce Your Tariff Exposure
Consider sourcing from countries in the 10% forced labor compliance tier (Bangladesh, India, Indonesia, Cambodia, UK, and others) rather than the 12.5% tier. Ensure goods from Canada and Mexico meet USMCA rules of origin to claim the exemption. Consult a customs broker about HTS classification to find lower-rate subheadings. Explore Foreign Trade Zones (FTZs) to delay or reduce duties. Monitor the separate Section 301 overcapacity investigation — additional tariffs on 16 economies may follow before year-end.
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 replaced them with a Section 122 surcharge — a rarely used emergency provision that capped at 15% for 150 days. Section 122 expired on July 24, 2026 and was immediately replaced by Section 301 Forced Labor tariffs (10–12.5% on 60 countries). Four separate tariff programs now 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 301 Forced Labor tariffs, Section 301 (China) 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 301 Forced Labor tariff? And that USMCA goods from Canada and Mexico skip the forced labor rate entirely? These exemptions save importers thousands of dollars per shipment — but most basic calculators miss them. Our tool handles them 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.
Tariff Guides & Resources →
⚡ Breaking — July 25, 2026
Section 122 Expired: New Section 301 Duties on 60 Countries Now in Effect
New 10-12.5% forced labor tariffs, rates by country, and what importers must do now.
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 10% 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.
