China Import Duty in 2026: A Step-by-Step Tariff Walkthrough

2026-11-12

"What's the tariff on China right now?" doesn't have one answer. It depends on the product, and in 2026 it also depends on the date, because the China stack changed three times this year. In this post I work through one real product line by line, using the live tariff schedule as of Nov 12, 2026, and then show how the answer changes with origin and product.

I built DutyCite's China tariff calculator so that each line shows its source next to it. I do the same here: every rate links to the HTS heading or Federal Register notice it comes from.

Disclaimer: This is general information, not customs brokerage, legal advice or a binding classification. For a classification you can rely on, get a CBP binding ruling or use a licensed customs broker.

What's in the China stack in late 2026

• No IEEPA duties. The Supreme Court held IEEPA doesn't authorize tariffs (Feb 20, 2026), and CBP stopped collecting IEEPA duties, including the China-specific ones, for goods entered from Feb 24, 2026 (CBP CSMS #67834313).
• No Section 122 surcharge. It ran from Feb 24 through 12:01 a.m. EDT Jul 24, 2026 (Proclamation 11012).
• China's 2018 Section 301 list duties. These still apply: +25% for Lists 1–3, +7.5% for List 4A, and higher rates for products covered by the 2024 review (USITC HTS). USTR confirmed in October that the actions "will remain in effect" (Federal Register).
• The forced-labor Section 301 duty: +12.5% for China (heading 9903.05.31), for goods entered from Jul 24, 2026 (Federal Register). It stacks with the list duties (U.S. note 52(a)) but doesn't apply to Section 232 goods (note 52(f)).
• Section 232, if the product is covered (metals, autos, etc.). See the 232 guide.
• Fees: MPF and, for ocean freight, HMF (fees guide).

The walkthrough: corrugated shipping boxes from China

Assumptions: printed corrugated cartons for shipping goods (not sanitary food containers). Product of China. Customs value $10,000. Ocean freight. Formal entry. As of Nov 12, 2026.

Step 1: Classify

Heading 4819 covers cartons, boxes and cases of paper. The 6-digit subheading 4819.10 is "of corrugated paper or paperboard." The US 8-digit line is 4819.10.00 and the 10-digit statistical suffix is 4819.10.00.40 ("Other," as opposed to .20 sanitary food and beverage containers) (USITC HTS). If you need a refresher on the digits, see HTS code lookup.

Step 2: Base rate

The live HTS lists the General rate for 4819.10.00 as Free (3).

Step 3: China Section 301 lists

4819.10.00 is listed in U.S. note 20(f), which ties it to heading 9903.88.03 (List 3), +25% (HTS Chapter 99). One exclusion once covered printed corrugated cartons (statistical number 4819.10.0040). The HTS marks that exclusion list "expired," and the compiler's note says only the note 20(vvv) and (www) exclusions are in effect (6).

Step 4: Forced-labor Section 301

China heading 9903.05.31: +12.5% (3). I checked the exemption lists: 4819.10 doesn't appear in note 52's product exemptions, and boxes aren't a Section 232 product, so the duty applies.

Step 5: Section 232

4819.10 doesn't appear in the 232 notes I checked (metals, autos, trucks, wood, semiconductors, pharmaceuticals), so there's no 232 line.

Step 6: Fees

• MPF: $10,000 × 0.3464% = $34.64. That's just above the FY2027 minimum of $34.58 (19 CFR 24.23; FY2027 notice).
• HMF (ocean): $10,000 × 0.125% = $12.50 (19 CFR 24.24).

The result

The duty stack is 37.5% of value, all of it from Chapter 99. The base rate is zero.

Same boxes, different origin: Vietnam

Vietnam isn't on China's 2018 lists, so the 25% drops out. Vietnam's forced-labor rate is also 12.5% (9903.05.84) (3):

The gap is exactly the List 3 duty: $2,500. Origin is decided by the rules of origin, not by the port the goods ship from. Moving a final step of production doesn't automatically change it, so get advice before restructuring a supply chain around a tariff.

Same origin, different product: steel bolts

Change the product to steel bolts (7318.15.20) from China and the stack changes shape. List 3 still applies (+25%), Section 232 adds +50% on full value, and the 12.5% forced-labor duty drops out because 232 goods are exempt. I worked through it in what a stacked tariff includes.

Checks before you rely on a China number

1. Entry date. A shipment entered on Jul 23, 2026 and one entered on Jul 24 had different stacks.
2. Exclusions. 178 China exclusions run through Jan 9, 2027 (Federal Register).
3. AD/CVD. Many Chinese products carry antidumping or countervailing duties. These aren't in the HTS, so check CBP's AD/CVD page.
4. Classification. Two plausible codes can sit on different lists.
5. Today's HTS. The schedule had reached Revision 23 by Nov 12, 2026, and it will change again.

DutyCite's calculator returns the base, Section 301 and Section 232 lines plus MPF and HMF, each with an as-of date and source, and the HTS lookup helps with classification. It doesn't cover AD/CVD or USTR product exclusions, so checks 2 and 3 are still yours to do. Developers can get the same breakdown from the API or MCP server (docs, pricing). For more on the 301 side, see Section 301 tariffs in 2026.

Checked Nov 12, 2026. Tariffs change, so verify every line before importing.

References

1. CBP, CSMS #67834313, "Ending Collection of International Emergency Economic Powers Act Duties." https://content.govdelivery.com/accounts/USDHSCBP/bulletins/40b11c9
2. Federal Register, Proclamation 11012, 91 FR 9339 (Feb 25, 2026). https://www.federalregister.gov/documents/2026/02/25/2026-03824/imposing-a-temporary-import-surcharge-to-address-fundamental-international-payments-problems
3. USITC, Harmonized Tariff Schedule (live search; 2026 Revision 23). https://hts.usitc.gov/
4. Federal Register, USTR, "Continuation of Actions," 91 FR 64212 (Oct 7, 2026). https://www.federalregister.gov/documents/2026/10/07/2026-20510/continuation-of-actions-chinas-acts-policies-and-practices-related-to-technology-transfer
5. Federal Register, USTR, "Notice of Actions in Section 301 Investigations ... Forced Labor," 91 FR 47318 (Jul 28, 2026). https://www.federalregister.gov/documents/2026/07/28/2026-15181/notice-of-actions-in-section-301-investigations-of-acts-policies-and-practices-of-various-economies
6. USITC, HTS Chapter 99, current release (U.S. notes 20 and 52). https://hts.usitc.gov/reststop/file?release=currentRelease&filename=Chapter%2099
7. eCFR, 19 CFR 24.23. https://www.ecfr.gov/current/title-19/chapter-I/part-24/section-24.23
8. Federal Register, CBP, FY2027 customs user fees, 91 FR 48398 (Jul 31, 2026). https://www.federalregister.gov/documents/2026/07/31/2026-15530/customs-user-fees-to-be-adjusted-for-inflation-in-fiscal-year-2027
9. eCFR, 19 CFR 24.24. https://www.ecfr.gov/current/title-19/chapter-I/part-24/section-24.24
10. Federal Register, USTR, "Notice of Product Exclusion Extensions," 91 FR 72610 (Nov 10, 2026). https://www.federalregister.gov/documents/2026/11/10/2026-22925/notice-of-product-exclusion-extensions-chinas-acts-policies-and-practices-related-to-technology
11. CBP, Antidumping and Countervailing Duties. https://www.cbp.gov/trade/priority-issues/adcvd