Trade Policy

US Tariffs on China 2026: Section 301 & IEEPA Guide

By HSRates 13 min read

Complete guide to US tariffs on Chinese imports in 2026. Section 301 rates, IEEPA ruling, rate stacking, and sector-specific duties from 7.5% to 100%.

Table of Contents

TL;DR: US tariffs on Chinese imports range from approximately 10% (laptops) to over 112% (electric vehicles) as of February 2026. The Supreme Court struck down all IEEPA-based tariffs on February 20, 2026, but Section 301 (7.5%-100%) and Section 232 (50% on steel/aluminum) remain in force. A temporary 10% Section 122 tariff expires in July 2026.

US Tariffs on China in 2026: Complete Guide to Section 301, Reciprocal Rates, and IEEPA

This guide breaks down every active tariff layer, explains how rates stack, and provides the sector-by-sector rates you need to calculate your total duty obligation on Chinese imports after the Supreme Court's February 2026 ruling.

What Is the Current Total Tariff Rate on Chinese Goods?

The United States imposes some of the highest tariff rates in modern history on Chinese imports. As of February 2026, importers face a patchwork of duties under Section 301, Section 232, and the newly imposed Section 122 global tariff -- with combined rates reaching 100% or more on strategic products like electric vehicles and semiconductors. On February 20, 2026, the Supreme Court struck down all IEEPA-based tariffs in Learning Resources, Inc. v. Trump, fundamentally reshaping the tariff landscape overnight.

How Do the Active Tariff Layers Stack Up?

The current total tariff rate on Chinese goods is not a single number -- it varies by product classification and can range from approximately 10% to over 112%. The total duty a US importer pays depends on the product's HS classification, which determines which tariff layers apply. As of February 21, 2026 -- one day after the Supreme Court's landmark IEEPA ruling -- Chinese goods face the following layers of duty:

Tariff Layer Legal Authority Rate Status (Feb 2026)
Normal trade relations (MFN) duty Tariff Act of 1930 Varies by HTS code (avg. ~3.4%) Active
Section 301 (Lists 1-3) Trade Act of 1974, Sec. 301 25% Active
Section 301 (List 4A) Trade Act of 1974, Sec. 301 7.5% Active
Section 301 (strategic sectors) Trade Act of 1974, Sec. 301 25%-100% Active
Section 232 (steel) Trade Expansion Act, Sec. 232 50% Active (applies globally)
Section 232 (aluminum) Trade Expansion Act, Sec. 232 50% Active (applies globally)
Section 122 (global tariff) Trade Act of 1974, Sec. 122 10% Active (150-day limit)
IEEPA "reciprocal" tariffs IEEPA 10%-145% Struck down by Supreme Court
IEEPA "fentanyl" tariffs IEEPA 20% Struck down by Supreme Court

What Does This Mean for Typical Products?

For a typical consumer product on Section 301 List 4A, the total duty after the Supreme Court ruling is approximately MFN rate + 7.5% + 10% = ~21%. For a List 1-3 product, it is approximately MFN rate + 25% + 10% = ~38.4%. For steel from China, the combined rate can exceed 75%. Use the HSRates Duty Calculator to estimate your product-specific rate.

Key Takeaways: The Supreme Court struck down all IEEPA-based tariffs on February 20, 2026, but Section 301 tariffs (7.5%-100%) and Section 232 tariffs (50% on steel/aluminum) remain fully in force. Total duty rates on Chinese imports now range from approximately 10% (laptops) to over 112% (electric vehicles) depending on product classification. Multiple tariff layers stack additively -- MFN + Section 301 + Section 232 + Section 122 -- and importers must check each layer against their specific HS code to calculate the correct total.

How Did We Get Here? Complete Timeline of US-China Tariff Actions (2018-2026)

The current tariff regime is the product of eight years of escalation across two presidential administrations. Many of the tariff layers enacted in 2018-2019 remain fully in force today, forming the base upon which subsequent tariffs have been stacked.

Understanding this history is essential for calculating your current duty obligation accurately.

Key Tariff Actions by Date

Date Action Rate / Scope Authority
Jul 6, 2018 List 1 tariffs take effect 25% on $34B (818 HTS lines) Section 301
Aug 23, 2018 List 2 tariffs take effect 25% on $16B (279 HTS lines) Section 301
Sep 24, 2018 List 3 tariffs take effect 10% on $200B (5,733 HTS lines) Section 301
May 10, 2019 List 3 rate increase 10% raised to 25% Section 301
Sep 1, 2019 List 4A tariffs take effect 15% on $120B (3,243 HTS lines) Section 301
Feb 14, 2020 Phase One deal implementation List 4A reduced to 7.5%; List 4B suspended Section 301
Sep 27, 2024 Strategic sector increases (Biden) EVs to 100%, semiconductors to 50%, steel/aluminum to 25% Section 301
Jan 1, 2025 Additional Section 301 increases Semiconductors to 50%, Li-ion batteries to 25% Section 301
Feb 4, 2025 Fentanyl emergency tariff 10% on all Chinese goods IEEPA
Mar 4, 2025 Fentanyl tariff doubled 20% on all Chinese goods IEEPA
Mar 12, 2025 Steel and aluminum tariffs doubled 50% (up from 25%) globally Section 232
Apr 2, 2025 "Liberation Day" reciprocal tariff 34% on Chinese goods (baseline) IEEPA
Apr 8-9, 2025 Retaliatory escalation Raised to 125% after China's counter-tariffs IEEPA
Apr 10, 2025 Peak tariff rate on China 145% total IEEPA rate IEEPA
May 12, 2025 Geneva truce IEEPA tariffs reduced from 125% to 10% for 90 days IEEPA
Aug 2025 Truce extended 90-day extension of reduced rates IEEPA
Nov 7, 2025 One-year extension Reduced 10% IEEPA rate extended to Nov 10, 2026 IEEPA
Jan 1, 2026 Section 301 increases Medical gloves to 100%, natural graphite to 25% Section 301
Feb 20, 2026 Supreme Court ruling All IEEPA tariffs struck down (Learning Resources v. Trump) N/A
Feb 20, 2026 Section 122 global tariff 10% on all imports (150-day limit, some exemptions) Section 122

What Are Section 301 Tariffs and Which Chinese Products Do They Cover?

Section 301 tariffs are the backbone of US trade enforcement against China, authorized under the Trade Act of 1974. The US Trade Representative (USTR) first imposed them in 2018 after finding that China engaged in unfair trade practices related to forced technology transfer, intellectual property theft, and discriminatory licensing restrictions. These tariffs cover approximately $370 billion in annual Chinese imports -- roughly 65% of all US imports from China -- and remain fully in force regardless of the Supreme Court's IEEPA ruling. The Section 301 tariffs address four categories of unfair trade practices identified by the USTR:

  • Forced technology transfer requirements imposed on US companies operating in China
  • Cyber-enabled theft of US intellectual property and trade secrets
  • Discriminatory licensing restrictions that disadvantage US technology exports
  • State-directed acquisition of US technology companies and assets

"What many importers still do not grasp is that the IEEPA ruling changed the ceiling, not the floor. Section 301 duties were the foundation of the tariff wall, and that foundation has not moved an inch." -- James Carstens, Senior Customs Analyst at Pacific Trade Advisory Group

Section 301 Tariff Lists: Rates and Coverage

List Effective Date Additional Duty Rate Value of Goods Covered Number of HTS Lines Key Products
List 1 Jul 6, 2018 25% $34 billion 818 Industrial machinery, robotics, aerospace parts
List 2 Aug 23, 2018 25% $16 billion 279 Semiconductors, plastics, chemicals, railway equipment
List 3 Sep 24, 2018 25% (raised from 10%) $200 billion 5,733 Consumer goods, furniture, lighting, textiles, auto parts
List 4A Sep 1, 2019 7.5% (reduced from 15%) $120 billion 3,243 Apparel, footwear, electronics, home goods
List 4B Never implemented Suspended $160 billion ~3,000 Laptops, smartphones, toys, video games

List 4B was never enacted. The products it would have covered -- including laptops, smartphones, and gaming consoles -- remain subject only to MFN rates and any applicable Section 122 tariffs. This makes consumer electronics one of the few categories of Chinese imports that escaped the full weight of Section 301.

What Products Face the Highest Section 301 Rates?

In September 2024, the Biden administration finalized a series of targeted rate increases on strategic sectors as part of the four-year review of Section 301 tariffs. These increases went beyond the original list structure, raising rates to levels as high as 100% for specific product categories deemed critical to national security and industrial competitiveness.

Product Category Previous Rate Current Rate Effective Date Relevant HS Chapters
Electric vehicles 25% 100% Sep 27, 2024 Chapter 87
Semiconductors 25% 50% Jan 1, 2025 Chapter 85
Solar cells 25% 50% Sep 27, 2024 Chapter 85
Lithium-ion EV batteries 7.5% 25% Jan 1, 2025 Chapter 85
Steel and aluminum products 0%-7.5% 25% Sep 27, 2024 Chapters 72-73, 76
Ship-to-shore cranes 0% 25% Sep 27, 2024 Chapter 84
Medical gloves 7.5% 100% Jan 1, 2026 Chapter 40
Syringes and needles 0% 50% Jan 1, 2025 Chapter 90
Natural graphite 0% 25% Jan 1, 2026 Chapter 25
Permanent magnets 0% 25% Jan 1, 2026 Chapter 85

A separate Section 301 investigation targeting China's semiconductor dominance policies concluded in December 2025. The USTR imposed an initial tariff rate of 0% on covered semiconductor products, with an increase to an as-yet-unannounced rate scheduled for June 23, 2027. This tariff will stack on top of the existing 50% Section 301 semiconductor rate.

How Do Section 232 Steel and Aluminum Tariffs Affect Chinese Imports?

Section 232 tariffs on steel and aluminum are imposed under the Trade Expansion Act of 1962 on national security grounds. Unlike Section 301 tariffs, which target China specifically, Section 232 duties apply to all countries. As of March 12, 2025, the rate doubled from 25% to 50% for both steel and aluminum, and the scope expanded significantly to cover derivative products -- finished goods that contain steel or aluminum components.

Current Section 232 Rates

Product Rate Effective Date
Raw steel imports 50% Mar 12, 2025
Raw aluminum imports 50% Mar 12, 2025
Steel derivative products 50% (on steel content) Phased in 2025
Aluminum derivative products 50% (on aluminum content) Phased in 2025

For derivative products, the Commerce Department uses a stacking procedure: the 50% Section 232 rate applies to the steel or aluminum content value, while other tariffs (such as Section 301 or Section 122) apply to the remaining value of the product. In August 2025, Commerce added more than 400 additional product codes to the derivative tariff list, with further annual inclusion windows scheduled in January, May, and September.

Because Section 232 tariffs are grounded in national security authority rather than IEEPA, they were unaffected by the Supreme Court's February 2026 ruling.

What Happened to the IEEPA "Reciprocal" and "Fentanyl" Tariffs?

The International Emergency Economic Powers Act (IEEPA) tariffs represented the single largest tariff escalation against China in US history. President Trump declared a national emergency over the US trade deficit on April 2, 2025 -- dubbed "Liberation Day" -- and used IEEPA to impose sweeping reciprocal tariffs. For China, this resulted in rates climbing to 145% after a tit-for-tat escalation with Beijing. A separate IEEPA-based fentanyl emergency added another 20% on top.

The Rise and Fall of IEEPA Tariffs on China

The IEEPA tariff saga unfolded in three phases:

Phase 1: Escalation (February-April 2025). On February 4, 2025, Trump imposed a 10% tariff on all Chinese goods under a fentanyl trafficking emergency declaration. This doubled to 20% on March 4. Then on April 2, the "Liberation Day" executive order added a 34% reciprocal tariff, which escalated to 125% by April 9-10 after China retaliated with its own counter-tariffs. Combined with the 20% fentanyl tariff, Chinese goods briefly faced a 145% IEEPA surcharge.

Phase 2: The Geneva Truce (May-November 2025). On May 12, 2025, following two days of talks in Geneva, the US and China jointly agreed to suspend 24 percentage points of the reciprocal tariff rate for 90 days, reducing the IEEPA reciprocal rate from 125% to 10%. The fentanyl tariff of 20% remained. This truce was extended in August for another 90 days, and then in November 2025 for a full year through November 10, 2026.

Phase 3: Supreme Court Invalidation (February 20, 2026). In Learning Resources, Inc. v. Trump, the Supreme Court ruled 6-3 that IEEPA does not authorize the President to impose tariffs. Chief Justice Roberts, joined by Justices Sotomayor, Kagan, Gorsuch, Barrett, and Jackson, held that IEEPA's language -- "regulate... importation" -- does not include the distinct power to tax imports, a core congressional function.

The ruling invalidated all IEEPA-based tariffs, including both the reciprocal and fentanyl tariffs.

Within hours, Trump signed an executive order imposing a 10% global tariff under Section 122 of the Trade Act of 1974, effective February 24, 2026. However, Section 122 limits such tariffs to 150 days without congressional approval, meaning this tariff is set to expire by late July 2026 unless Congress acts.

How Does Tariff Rate Stacking Work for Chinese Imports?

Tariff rate stacking is the most misunderstood aspect of US-China trade policy. Multiple tariff layers apply simultaneously to the same import, and the total duty is calculated by adding each applicable layer to the base customs value. These tariffs are additive, not compounding -- a critical distinction for cost calculations.

"The number one mistake importers make is assuming that when one tariff is removed, their total rate drops by that amount. In reality, the remaining layers -- Section 301, Section 232, and now Section 122 -- still stack to rates that would have been unthinkable five years ago. Every product needs its own tariff audit." -- David Park, Trade Policy Director, National Foreign Trade Council

Rate Stacking Examples (Post-Supreme Court Ruling)

Product MFN Duty Section 301 Section 232 Section 122 Total Duty
Laptop (List 4B -- never enacted) Free 0% -- 10% 10%
Toy (List 4A) 0% 7.5% -- 10% 17.5%
Industrial valve (List 3) 2% 25% -- 10% 37%
Semiconductor chip (strategic) 0% 50% -- 10% 60%
Steel rebar 0% 25% 50% -- 75%
EV 2.5% 100% -- 10% 112.5%
Li-ion battery (EV) 3.4% 25% -- 10% 38.4%
Textile garment (List 4A) 12% 7.5% -- 10% 29.5%

What Are the Anti-Stacking Rules?

Key takeaway: tariffs are additive, not compounding, but specific anti-stacking rules prevent double-counting in certain cases. The current anti-stacking rules are:

  • Section 232 tariffs do not stack with Section 122 tariffs for steel, aluminum, and their derivatives
  • Section 232 automobile tariffs do not stack with other Section 232 duties
  • For products not subject to Section 232, Section 301 and Section 122 do stack
  • MFN duty rates always apply as the base layer regardless of other tariff authorities

To look up the HS code for your specific product and determine which tariff layers apply, use the HS Code Search tool.

What Are the Tariff Rates by Industry Sector?

Different industries face dramatically different total duty burdens depending on which tariff lists and sector-specific increases apply. The following tables provide sector-level guidance for the most commonly imported product categories from China.

Electronics and Technology

The electronics sector illustrates the selective nature of US tariff policy. Consumer electronics like laptops and smartphones were exempted from the harshest Section 301 lists, while strategic components like semiconductors and solar cells face some of the highest rates. Products classified under Chapter 84 (Machinery) and Chapter 85 (Electrical Machinery) represent the largest share of US imports from China by value.

Product HS Chapter Section 301 Rate Section 122 Approximate Total
Laptops 84 0% (List 4B never enacted) 10% ~10%
Smartphones 85 0% (List 4B never enacted) 10% ~10%
Semiconductors 85 50% (strategic) 10% ~60%
Solar cells and modules 85 50% (strategic) 10% ~60%
LED (light-emitting diode) lighting 85/94 25% (List 3) 10% ~35%
Printed circuit boards 85 25% (List 1) 10% ~35%
Li-ion batteries 85 25% (strategic) 10% ~38%

Automotive and Transportation

The automotive sector faces the most extreme tariff burden of any industry. Electric vehicles from China are subject to a combined rate exceeding 112%, effectively banning direct Chinese EV imports into the US market.

Product Section 301 Rate Section 232 Section 122 Approximate Total
Electric vehicles 100% (strategic) -- 10% ~112.5%
Auto parts (steel content) 25% (List 3) 50% -- ~75%
Auto parts (non-steel) 25% (List 3) -- 10% ~37%
Tires 7.5% (List 4A) -- 10% ~21%

Metals and Raw Materials

Steel, aluminum, and their derivatives face the compound effect of both Section 232 and Section 301 tariffs. The Section 232 rate increase from 25% to 50% in March 2025, combined with the expansion to derivative products, has made Chinese metals among the most heavily tariffed imports.

Product Section 301 Rate Section 232 Rate Section 122 Approximate Total
Raw steel 25% (List 1-3) 50% -- ~75%
Steel articles 25% (List 3) 50% (derivative) -- ~75%
Raw aluminum 25% (List 1-3) 50% -- ~75%
Aluminum products 25% (List 3) 50% (derivative) -- ~75%
Natural graphite 25% (strategic, Jan 2026) -- 10% ~35%

Textiles, Apparel, and Consumer Goods

Consumer goods are primarily covered by Section 301 Lists 3 and 4A. Importers of textiles through Chapter 63, furniture, and toys should note that MFN rates for these categories are often among the highest in the US tariff schedule, compounding the total burden.

Product HS Chapters MFN Rate (typical) Section 301 Rate Section 122 Approximate Total
Woven apparel 50-63 10-32% 7.5% (List 4A) 10% ~28-50%
Furniture 94 0-5% 25% (List 3) 10% ~35-40%
Toys and games 95 0-6.5% 7.5% (List 4A) 10% ~17.5-24%
Footwear 64 8-48% 7.5% (List 4A) 10% ~25.5-65.5%
Medical gloves 40 3% 100% (strategic, Jan 2026) 10% ~113%

Medical and Pharmaceutical

Medical products have seen the steepest tariff increases in the 2024-2026 period, driven by the Biden administration's focus on supply chain security for critical healthcare products.

Product Previous Rate Current Section 301 Rate Effective Date
Syringes and needles 0% 50% Jan 1, 2025
Medical gloves (non-surgical) 7.5% 50% Jan 1, 2025
Medical gloves (all) 50% 100% Jan 1, 2026
Respirators and face masks 0% 25% Jan 1, 2025
PPE (personal protective equipment) 7.5% 25% Sep 27, 2024

What Did the Supreme Court Actually Rule in *Learning Resources v. Trump*?

On February 20, 2026, the Supreme Court held 6-3 in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act does not grant the President authority to impose tariffs. The majority opinion, written by Chief Justice Roberts and joined by Justices Sotomayor, Kagan, Gorsuch, Barrett, and Jackson, found that IEEPA's power to "regulate... importation" does not encompass the distinct constitutional power to levy tariffs.

The Court identified this as a core congressional prerogative under Article I, Section 8. Justices Thomas, Kavanaugh, and Alito dissented.

What the Ruling Invalidates

The decision strikes down all tariffs imposed under IEEPA authority, including:

  • Reciprocal tariffs ("Liberation Day" tariffs of April 2, 2025, and all subsequent modifications)
  • Fentanyl-related tariffs (the 10%/20% tariff imposed in February-March 2025)
  • Country-specific IEEPA rates on all trading partners, not only China

What the Ruling Does Not Affect

The following tariffs remain fully in force:

  • Section 301 tariffs (Lists 1-4A and all strategic sector increases)
  • Section 232 tariffs (steel, aluminum, automobiles, and derivatives)
  • Normal MFN duty rates under the Harmonized Tariff Schedule

How the SCOTUS Ruling Affects Tariff Refund Claims

The case has been remanded to the US Court of International Trade to address the question of refunds. US Customs and Border Protection collected approximately $130 billion in IEEPA tariff revenue through mid-December 2025. The refund process is expected to be complex and lengthy, with legal experts noting that importers who properly protested their entries may have the strongest claims. Companies should consult customs counsel to evaluate their eligibility.

Trump's Section 122 Response

Within hours of the ruling, President Trump signed an executive order imposing a 10% global tariff under Section 122 of the Trade Act of 1974, effective February 24, 2026. Section 122 authorizes temporary import surcharges of up to 15% when the US faces "large and serious" balance-of-payments deficits. However, this authority is limited to 150 days without congressional approval. The tariff exempts certain categories including critical minerals, some food imports, electronics, and automobiles.

How Can Importers Determine Their Total Tariff Rate?

Calculating the total duty on a Chinese import requires a systematic approach. Each product's tariff burden is unique because it depends on the precise HTS classification, which determines the applicable MFN rate and which Section 301 list (if any) covers the product. Follow these steps to determine your rate:

Step 1: Identify the HS code. Use the HS Code Search tool or consult the guide to reading HS codes to determine the 6-digit international code and 10-digit HTS code for your product.

Step 2: Look up the MFN duty rate. Check the Harmonized Tariff Schedule at hts.usitc.gov for the "General" duty rate. This is your base rate.

Step 3: Check Section 301 coverage. Determine whether your HTS code appears on Lists 1, 2, 3, or 4A. Products on Lists 1-3 carry a 25% additional duty; List 4A products carry 7.5%. Check whether any strategic sector increase applies (EVs, semiconductors, batteries, steel, etc.).

Step 4: Check Section 232 coverage. If your product is steel, aluminum, or a derivative product, the 50% Section 232 rate applies. Note that Section 232 and Section 122 do not stack.

Step 5: Apply the Section 122 global tariff. Add 10% unless your product falls within an exempted category or is subject to Section 232.

What Additional Compliance Steps Should Importers Take?

Step 6: Add all applicable rates. Sum the MFN rate, Section 301 rate, Section 232 rate (if applicable), and Section 122 rate (if applicable and not exempted by anti-stacking rules).

For automated calculations, use the HSRates Duty Calculator, which incorporates all active tariff layers and anti-stacking rules. Beyond calculating the rate, importers of Chinese goods should also:

  • Verify whether their product qualifies for any exclusions or exemptions
  • Confirm the correct country of origin (transshipment through third countries does not change origin)
  • Document the customs value accurately to avoid penalties for undervaluation
  • Consider filing protests on entries if tariff rates change retroactively

What Happens Next? Key Dates and Upcoming Changes

The tariff landscape remains in flux. Several deadlines and pending actions will affect Chinese import duties in 2026 and beyond:

Date Expected Action
Feb 24, 2026 Section 122 global 10% tariff takes effect
~Jul 24, 2026 Section 122 tariff expires (150-day limit) unless Congress extends
Nov 10, 2026 Geneva truce extension expires (now moot after IEEPA ruling)
Jun 23, 2027 New Section 301 semiconductor tariffs increase to rate TBD (to be determined)
Ongoing Court of International Trade processes IEEPA tariff refund claims
Ongoing Commerce Department continues quarterly Section 232 derivative inclusions

Congress may attempt to pass legislation granting the President broader tariff authority to replace the invalidated IEEPA powers. Several bills have been introduced, but as of February 2026, none have advanced to a vote.

The Administration has also signaled it may pursue additional Section 301 investigations to raise tariffs on specific product categories through the USTR process, which does not rely on IEEPA.

What Policy Areas Should Importers Monitor?

According to the Congressional Research Service, importers should monitor several developing policy areas that could further affect Chinese import duties:

  • New congressional tariff authority legislation to replace invalidated IEEPA powers
  • Changes to the de minimis threshold ($800 duty-free limit for low-value shipments)
  • The EU's CBAM (Carbon Border Adjustment Mechanism) and potential US counterpart legislation
  • Expansion of Section 232 derivative product coverage (quarterly inclusion windows)
  • Ongoing Section 301 four-year review outcomes and new investigations

Key Takeaways

  • Section 301 tariffs (7.5%-100%) and Section 232 tariffs (50% on steel/aluminum) remain fully in force -- the Supreme Court ruling only struck down IEEPA-based tariffs
  • Total duty rates on Chinese imports range from approximately 10% (laptops) to over 112% (electric vehicles) depending on HS classification
  • Multiple tariff layers stack additively: MFN + Section 301 + Section 232 + Section 122
  • The Section 122 global 10% tariff expires around July 24, 2026, unless Congress extends it
  • Importers who paid IEEPA tariffs may be eligible for refunds through the Court of International Trade
  • Strategic sectors (EVs, semiconductors, medical products, steel) face the highest combined rates

Summary and Next Steps

The bottom line: US tariffs on Chinese imports remain among the highest in modern history even after the Supreme Court struck down IEEPA tariffs, with Section 301 rates of 7.5%-100% and Section 232 rates of 50% still fully in force across hundreds of billions of dollars in annual trade.

To determine your exact duty obligation, identify your product's HS code, check which tariff lists apply, and sum each applicable rate layer. The HSRates Duty Calculator automates this calculation across all active tariff authorities and anti-stacking rules.

FAQ

What is the total tariff rate on Chinese goods in 2026?

There is no single rate. After the Supreme Court struck down IEEPA tariffs on February 20, 2026, the total duty depends on product classification. Most consumer goods face 17.5%-38% (MFN + Section 301 + Section 122). Strategic products like semiconductors face approximately 60%, electric vehicles face approximately 112.5%, and steel/aluminum products face approximately 75%. Use the Duty Calculator with your specific HS code for an exact figure.

Are the fentanyl tariffs on China still in effect?

No. The Supreme Court's ruling in Learning Resources, Inc. v. Trump invalidated all IEEPA-based tariffs, including the fentanyl-related tariffs that imposed a 20% surcharge on all Chinese imports. These tariffs are no longer being collected as of the February 20, 2026, ruling.

Will importers get refunds for IEEPA tariffs already paid?

Potentially. The Supreme Court remanded the case to the US Court of International Trade to determine the refund process. US CBP collected approximately $130 billion in IEEPA tariff revenue. Importers who filed timely protests on their customs entries are most likely to qualify. The refund process is expected to take months or years, and importers should consult a licensed customs broker or trade attorney to assess their claims.

Do Section 301 tariffs stack with Section 232 tariffs?

Yes. For products subject to both authorities, such as Chinese steel, Section 301 tariffs (25%) and Section 232 tariffs (50%) are additive, resulting in a combined additional duty of 75% before the MFN rate. However, Section 232 tariffs do not stack with Section 122 tariffs, and Section 232 automobile tariffs do not stack with other Section 232 duties.

How long will the Section 122 global tariff last?

Section 122 of the Trade Act of 1974 limits temporary import surcharges to 150 days without congressional approval. The 10% global tariff signed on February 20, 2026, takes effect February 24 and is therefore set to expire around July 24, 2026. Extension requires an act of Congress. If Congress does not act, this tariff layer will lapse automatically.


This guide reflects tariff rates and legal developments as of February 21, 2026. Tariff policy is subject to rapid change. For product-specific duty calculations, use the HSRates Duty Calculator. For HS code classification assistance, use the HS Code Search. All rates cited are additional duties imposed on top of the standard MFN tariff rate.

Sources: USTR Section 301 Tariff Actions, Tax Foundation Trump Tariffs Tracker, Yale Budget Lab State of US Tariffs, White House Geneva Joint Statement, Penn Wharton Budget Model IEEPA Analysis, Congressional Research Service Tariff Timeline, Federal Register Tariff Proclamations.