The legal landscape for US-China import duties changed dramatically in 2025-2026. Three events you need to understand:
1. End of Section 321 de minimis — On 2 May 2025, the duty-free $800 threshold ended for goods from China and Hong Kong. Executive Order 14324 extended the suspension to all countries shortly after. The One Big Beautiful Bill Act codified the change into law, so it cannot be undone by a simple executive order.
2. IEEPA tariffs struck down, replaced — The Supreme Court ruled on 20 February 2026 that the President cannot use the International Emergency Economic Powers Act (IEEPA) to impose tariffs. The previous 10-20% IEEPA "reciprocal" and "fentanyl" tariffs on China were invalidated. CBP began processing refunds for importers who paid IEEPA duty between Feb 2025 and Feb 2026 — first wave certified 5 May 2026.
3. Section 122 replaced what IEEPA did — Effective 24 February 2026, a 10% baseline tariff under Section 122 authority replaced the struck-down IEEPA rate. It runs through 10 November 2026 unless extended.
For most consumer goods from China today, the math is: Section 301 (7.5%–25%) + Section 122 (10%) + MFN rate (varies) + MPF (0.3464%) + HMF (0.125%, ocean only). Total effective duty on a typical consumer item is roughly 35-40%.
Each fee line cites its source. Click any link to verify the rate at the original publishing agency:
Section 301 China tariffs are published by the U.S. Trade Representative. The four lists (1, 2, 3, 4A) target different product categories with different rates. Specific strategic sectors — EVs, semiconductors, solar cells, batteries, medical gloves — have elevated rates. USTR Section 301 page →
Section 122 baseline tariff was authorized by the November 2025 Executive Orders and continued by the February 2026 follow-up after the SCOTUS IEEPA ruling. 10% applies to nearly all China-origin imports. WH proclamation →
MFN base duty (Most Favoured Nation) is the underlying duty rate from the Harmonized Tariff Schedule of the US (HTSUS), separate from Section 301/122. Look up the exact rate by entering your 10-digit HTS code at hts.usitc.gov. Our category defaults use typical mid-range values per category.
Merchandise Processing Fee (MPF) works differently by entry type. For formal entries (≥ $2,500) it is 0.3464% of declared value with FY2026 minimum $33.58 and maximum $651.50 (effective 1 October 2025). For informal entries (under $2,500) it is instead a flat set fee — $2.69 for automated (ABI) entries, $8.06 manual, or $12.09 if CBP prepares the entry — not the ad valorem rate. CBP MPF page →
Customs broker fee typically $150-$400 for formal entries (≥ $2,500). Informal entries usually don't require a broker. We default to $200 as a reasonable mid-range.
Anti-dumping / countervailing duties (AD/CVD) — Hundreds of HTS codes have additional duties from active AD/CVD orders against specific Chinese exporters (steel, aluminum, solar, furniture, wooden cabinets, certain chemicals). These can add 30-300% on top of standard duty. Check Commerce Dept. access portal for AD/CVD on your product.
Section 232 metals duties — 25% on steel, 10% on aluminum still in effect for various products. If you're importing steel/aluminum products from China, you'll pay this on top.
FDA, CPSC, USDA, FCC fees — Cosmetics, food, supplements, electronics, children's products, telecoms all have Partner Government Agency (PGA) review fees that vary by product.
HTSUS classification — Real entries need a 10-digit HTS code. Our category defaults are mid-range estimates; actual MFN rates can be much higher or lower for your specific product.
Transshipment fraud — Routing China-origin goods through Vietnam, Malaysia, or Mexico without substantial transformation is illegal and aggressively enforced by CBP. Penalties can reach 4× the duty owed.
Example 1 — $50 consumer electronics shipment from China (informal entry, air courier — no HMF): Section 301 (25%, List 3) = $12.50; Section 122 (10%) = $5.00; MFN (0%) = $0; MPF (informal flat fee, automated) = $2.69. Total fees ≈ $20.19, plus $50 declared = $70.19 landed cost. Effective duty rate: 40.4%.
This is why the end of de minimis hit small parcels so hard: a $50 item that used to enter duty-free now carries roughly 40% in Section 301 + Section 122 duties. The informal MPF itself is small ($2.69 for automated entries), so it is the duty stack — not the processing fee — that drives the cost.
Example 2 — $5,000 apparel shipment (formal entry, ocean): Section 301 (7.5%, List 4A) = $375; Section 122 (10%) = $500; MFN (avg 11%) = $550; MPF (0.3464%) = $17.32 → minimum $33.58; HMF (0.125%, ocean) = $6.25; broker fee $200. Total fees ≈ $1,664.83 → $6,664.83 landed cost. Effective duty rate: 33.3%.
Example 3 — $20,000 lithium battery shipment (formal, ocean): Section 301 (25% elevated, EV battery) = $5,000; Section 122 (10%) = $2,000; MFN (3.4%) = $680; MPF (0.3464%) = $69.28; HMF (0.125%, ocean) = $25.00; broker fee $200. Total fees ≈ $7,974.28 → $27,974.28 landed cost. Effective duty rate: 39.9%.
Example 4 — $250,000 furniture shipment (formal, large ocean container): Section 301 (25%, List 3) = $62,500; Section 122 (10%) = $25,000; MFN (0%) = $0; MPF capped at $651.50 (max applies above ~$188K); HMF (0.125%, ocean) = $312.50; broker fee $300. Total fees ≈ $88,764.00 → $338,764.00 landed cost. Effective duty rate: 35.5%. The MPF cap (but uncapped HMF) is why large containers still benefit from consolidation.