Last verified: 2026-07-20.

If you import into the US in mid-2026, no single "tariff rate" applies to your product — you face a stack of layers that each have their own legal authority, HTS scope, and rate. The foundation is the base Most Favored Nation (MFN) rate in the Harmonized Tariff Schedule of the United States (HTSUS), maintained by the US International Trade Commission (USITC); on top of that sit a 10% Section 122 global surcharge (scheduled to expire July 24, 2026), Section 301 China tariffs (7.5%–100% depending on the product), and Section 232 metals tariffs (mostly 50% on steel, aluminum, and copper). A flat 10% Section 122 surcharge applies to nearly all imported goods regardless of origin — this replaced the country-specific IEEPA "reciprocal" surcharges the Supreme Court struck down on February 20, 2026, and on top of that, sector-specific duties under Section 232 and Section 301 add further charges on targeted products. The authoritative current rates live in the HTSUS at hts.usitc.gov, with the underlying legal changes published in the Federal Register and implemented through CBP CSMS messages. Because several of these layers are under active litigation or scheduled to expire, always confirm against a primary source before you file an entry.

The layers, in order

Duties are additive — each program that applies stacks on the customs value, they don't replace each other. Tariffs on China-origin goods compose additively only where each legal program applies: start with the HTS general (MFN) rate, add the Section 301 list rate that applies to the 8-digit HTS, add Section 122 only where not excluded, and add Section 232 for covered steel, aluminum, copper, autos, or parts.

- Base MFN rate (HTSUS General / Column 1): The starting rate that applies to imports from countries with Normal Trade Relations. These range from Free to over 30% depending on the product.

The duty rate is determined at the 8-digit level — the first 6 digits are internationally harmonized, while digits 7–8 are US-specific and set the actual rate.

- Section 122 surcharge — 10%: A temporary global balance-of-payments surcharge. The statute permits an import surcharge of up to 15% ad valorem for no more than 150 days unless Congress extends the period; through Proclamation 11012, the administration imposed a 10% ad valorem surcharge, subject to specified exceptions, effective February 24, 2026.

- Section 301 (China only): Organized into four lists: List 1 (industrial machinery, electronics) at 25%, List 2 (semiconductors, plastics, chemicals) at 25%, List 3 (furniture, auto parts, building materials) at 25%, and List 4A (consumer goods, apparel, footwear) at 7.5%. Following the 2024 four-year review, strategic sectors were raised — electric vehicles to 100%, solar cells and modules to 50%, Chinese semiconductors to 50%, non-EV lithium-ion batteries to 25%, and Chinese critical minerals to 25%.

- Section 232 (metals, global): Steel and aluminum tariffs stand at 50%, except for imports from the UK, which face a 25% tariff under the U.S.-UK Economic Prosperity Deal. Copper was added in 2025. As of the June 2026 proclamation, tariffs apply to the full customs value of covered articles regardless of metal content — a 50% rate on aluminum, steel, most copper articles, and Annex I-A derivatives; a 25% rate on certain copper articles and select derivatives; and a 15% transitional rate on metal-intensive industrial and electrical grid equipment through December 31, 2027.

How the layers interact

The single most important interaction rule: Section 122 does not stack on Section 232 goods. Temporary global 10% tariffs implemented under Section 122 do not apply to products covered by Section 232 tariffs. Section 232 duties themselves also don't stack with each other — some derivative products are listed under more than one of the three Section 232 actions, and the proclamation instructs that these products pay only one of the three; the steel, aluminum, and copper tariffs will not stack with each other.

Section 232 does stack with MFN and Section 301. A worked example for Chinese-origin hot-rolled steel: MFN 0% + Section 232 steel 50% + Section 301 List 3 25% = 75% total ad valorem. For a typical China-origin consumer good with a 0% MFN rate, the effective rate may look like 0 + 10 + 25 = 35%. USMCA-qualifying goods from Canada and Mexico are exempt from the Section 122 surcharge, and Section 232 products (steel, aluminium, copper, lumber, automobiles) are excluded from the surcharge to the extent the 232 tariff applies, while articles entering duty-free under USMCA remain exempt.

Several of these figures are in active flux. Do not assume stability.

- Feb 20, 2026: In Learning Resources, Inc. v. Trump and Trump v. V.O.S. Selections, the Supreme Court held that IEEPA did not authorize the tariffs at issue. The old IEEPA "reciprocal" tariffs were removed. - Feb 24, 2026: Section 122 10% surcharge takes effect. CBP guidance identifies 9903.03.01 for covered articles and 9903.03.02 through 9903.03.11 for various exemption headings.

- Apr 6 / Jun 8, 2026: Section 232 modifications (full-value basis; rate restructuring). On June 1, 2026, a new proclamation further adjusted the Section 232 regimes on aluminum, steel, and copper; changes take effect June 8, 2026 through December 31, 2027, with CBP implementation guidance issued June 5, 2026 (CSMS #68855869).

- May 7, 2026: The Court of International Trade held that Proclamation 11012 was invalid because it did not identify the type of "balance-of-payments deficits" required by the statute.

- Jun 11, 2026: The Federal Circuit granted the government's request for a stay, pausing the CIT's decision while the appeal proceeds — so Section 122 remains fully in force and collectible for all importers right now.

- Jul 24, 2026: Section 122 tariffs expire by law on July 24, 2026 — 150 days after the February 24 effective date; the President cannot extend them under Section 122 because the statute does not allow it. Note a replacement may follow: USTR commenced two Section 301 investigations on forced labor and excess industrial capacity that are widely expected to result in the re-imposition of tariffs to replace the invalidated tariffs.

What operators need to do

Work from the correct classification outward. Confirm origin and classification first, then check exclusions and model the full duty stack before changing sourcing or entry assumptions. The overlay tariffs are applied through Chapter 99 codes — Section 301 tariffs are applied via Chapter 99 overlay codes in the HTSUS, and your product's HTS code at the 8-digit level maps to one or more Chapter 99 codes that add the Section 301 rate. On the entry, importers must declare each applicable Chapter 99 HTS subheading on the CBP Form 7501 in addition to the regular Chapter 1–97 classification. Given the July 24 sunset, model entry timing against replacement-tariff risk and preserve refund rights: non-plaintiff importers should file protests on liquidated entries within the 180-day deadline to preserve refund rights in case the appeal succeeds.

Quick answers

What is the base US tariff rate in 2026? There is no single base rate — the MFN (HTSUS General/Column 1) rate is product-specific and ranges from Free to over 30% depending on the product. Look it up by your 10-digit HTS code.

Does the 10% Section 122 surcharge apply to my Chinese goods? Yes, unless your product is covered by a Section 232 action or another exemption. Section 122 tariffs do not apply to products covered by Section 232 tariffs. For most China consumer goods it stacks on top of Section 301.

When does the Section 122 surcharge expire?

The scheduled expiration is July 24, 2026 at 12:01 a.m. eastern daylight time. It cannot be extended under Section 122 itself, though a replacement measure (e.g., new Section 301 tariffs) may follow.

What are current steel and aluminum tariffs?

A 25% duty remains the standard rate for most affected imports, with higher rates on certain categories and a reduced rate for specific downstream goods — with the top Annex I-A rate at 50%. Confirm your exact HTS code and Chapter 99 heading.

How do I look up my product's rate?

You need the product's HTS classification code, the country of origin, and knowledge of applicable tariff programs; look up the HTS code through the USITC website, then add the MFN rate plus any applicable surcharges and sector-specific duties.

Primary sources

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Maintained by the GIL Trade & Tariff Desk. We publish dated, plain-English alerts when these rules change — free: get tariff alerts in your inbox →

This page is informational only and is not legal, customs, or trade-compliance advice. Rates and rules change; verify against the linked primary sources or with a licensed customs broker before acting.