Reviewed and updated July 27, 2026. Update: the Section 122 surcharge expired by statute on July 24, 2026, with no Congressional extension. The November 10, 2026 exclusions deadline still stands. Tariff policy is moving fast; confirm current rates before booking.
If you import from China, the question is no longer “are there tariffs?” but “which layers apply to my product, and what do they add up to?” We clear China-to-USA freight every week for Amazon FBA sellers, and the same confusion comes up in almost every quote request: sellers know a number like “25%” exists, but not how the layers stack, which ones are about to change, or how to price a landed cost they can trust. This guide walks through the full 2026 tariff stack, with worked examples and the two deadlines that will reshape it.
The 2026 tariff stack at a glance
A single product imported from China can carry several tariff layers at once, stacked on top of the normal HTS duty rate for its classification. As of July 2026:
| Layer | Rate | Applies to | Status |
|---|---|---|---|
| Base HTS duty | 0% to ~10% typical | Everything, by 10-digit HTS code | Permanent |
| Section 301 | 25% most manufactured goods; 100% EVs; 50% solar cells and semiconductors | China-origin goods on Lists 1 to 4A | Active; 178 exclusions run to Nov 10, 2026 |
| Section 122 | 10% global surcharge (15% on some electronics) | Nearly all imports | Expired July 24, 2026 (no Congressional extension) |
| Section 232 | 50% | Steel and aluminum content | Active |
Across all layers, the average effective tariff rate on Chinese goods sits near 24% in mid-2026, per the Penn Wharton Budget Model. Your product’s real number depends entirely on its HTS classification, which is why professional customs brokerage pays for itself: a wrong code either overpays duties or invites a CBP penalty.
Section 301: the China-specific layer
Section 301 tariffs are the backbone of China-specific duties and they are not going anywhere. Most manufactured goods on Lists 1 through 4A carry 25%. Strategic categories run far higher: electric vehicles at 100%, solar cells and semiconductors at 50%.
The one moving part is the exclusion list. Following the November 2025 US-China trade agreement, the 178 active product exclusions were extended to November 10, 2026. They cover items like solar manufacturing equipment, machinery components, plastic films, electric motors, and certain medical devices. If your product rides one of these exclusions, that date is your planning horizon: no new exclusion process is currently open, so treat November 10 as a hard deadline for sourcing decisions.
Section 122: the 10% surcharge that expired July 24
The 10% global surcharge imposed under Section 122 expired by statute on July 24, 2026. Two forces were working against it:
- It expired by statute on July 24, 2026. Section 122 authority is capped at 150 days, and Congress passed no extension before the deadline.
- A federal court already struck it down. On May 7, 2026 the US Court of International Trade invalidated the Section 122 tariffs, though the injunction only covers the three plaintiff importers while the government’s appeal proceeds. Everyone else kept paying until the sunset.
The surcharge has lapsed, but do not bank the savings yet. The administration signaled new Section 301 investigations timed to conclude around the expiry, positioning replacement tariffs to slot in. Practically: confirm the current stack with your broker on every quote, and treat post-July savings as provisional until the replacement picture settles.
Section 232 and the product-specific layers
Steel and aluminum imports carry a 50% Section 232 tariff, which makes steel-and-aluminum products the most heavily tariffed category of all: the effective rate on that category is about 41% once all layers and exemptions wash out. If your product contains significant steel or aluminum content, the metal content itself can be assessed separately from the finished-good classification. This is exactly the kind of entry we review line-by-line before filing.
Worked examples: what a $10,000 shipment actually pays
Example 1: consumer electronics accessories, $10,000 commercial value. Many electronics ride List 4A at 7.5% Section 301 rather than 25%, but currently pay a higher 15% Section 122 surcharge. Stack: base HTS duty (often 0% for electronics) + 7.5% + 15% = roughly 22.5%, or $2,250 in tariffs before fees.
Example 2: kitchen housewares, $10,000 commercial value. Typical stack: base HTS duty ~3% + Section 301 at 25% + Section 122 at 10% = roughly 38%, or $3,800. This is the math that surprises sellers who budgeted “25%”.
Both examples exclude the fixed costs of entry: merchandise processing fee, harbor maintenance fee, bond, and broker fees. On smaller shipments those fixed costs matter proportionally more, which is one reason consolidated ocean freight beats many small parcels since the de minimis exemption ended.
How FBA sellers keep landed costs predictable
Tariff math is exactly why DDP shipping from China to the USA has become the default for FBA sellers we work with. Under DDP (Delivered Duty Paid), your quote already includes duties, tariffs, clearance, and delivery to Amazon’s warehouse. The tariff risk sits with us, priced once, instead of arriving as a surprise CBP bill while your inventory waits at the port.
Three things make DDP work honestly (and separate real providers from the gray-market ones): correct HTS classification up front, a forwarder who files formal entries under your importer ID, and transparent quoting that shows the duty component. We have forwarded freight from China since 2016 and run FBA prep through our US partner warehouse, so the same shipment that clears customs also arrives labeled and Amazon-compliant.
If you are comparing providers, our guide to choosing an Amazon FBA freight forwarder in the USA covers the questions that expose weak operators, tariffs included.
What to watch next
- July 24, 2026: Section 122 expires absent Congressional action. Watch for replacement Section 301 actions announced around the same window.
- November 10, 2026: the 178 Section 301 exclusions lapse. If you depend on one, lock sourcing alternatives before Q4.
- The Federal Circuit appeal on the May 7 CIT ruling: a government loss could reopen refund questions for Section 122 duties already paid. Keep your entry records.
We update this guide as the rules change. If you want your specific product’s landed cost calculated with current rates, request a quote and include your product description or HTS code; we will price it DDP so the tariff line is our problem, not your surprise.