How US Tariffs on China Imports Work
When you import goods from China into the US, you pay two layers of tariffs: the base MFN (Most Favored Nation) rate that applies to all WTO member countries, plus any Section 301 or Section 232 surcharges that apply specifically to Chinese-origin goods.
Example: Ceramic mugs (HS 6912.00) — MFN: 6.0% + Section 301: 7.5% = 13.5% total duty
Section 301 Tariffs — The Big Variable
The Section 301 tariffs (formally called "Section 301 of the Trade Act of 1974") were imposed in 2018–2019 in response to China's trade practices. They come in four "lists" targeting different product categories:
- List 1 (2018): Industrial machinery, aerospace, robotics — 25% additional tariff
- List 2 (2018): Semiconductors, chemicals, plastics — 25% additional tariff
- List 3 (2019): Electronics, furniture, apparel — 7.5–25% additional tariff
- List 4A (2019): Consumer goods, toys, textiles — 7.5% additional tariff
Section 232 Tariffs — Steel & Aluminum
If you import steel or aluminum products (HS chapters 72, 73, 76) from China, Section 232 tariffs apply on top of MFN and 301: +25% for steel, +10% for aluminum. These have no exclusion process currently.
China Import Duty Rates by Product Category (2025)
The table below shows effective total duty rates for Chinese-origin imports, combining the base MFN rate with current Section 301 surcharges. Always verify your specific HS code at hts.usitc.gov.
| Product Category | Example HS Codes | MFN Base Rate | Section 301 | Total Effective | Tariff Type |
|---|---|---|---|---|---|
| Consumer Electronics | 8517, 8528, 8542 | 0% | +25% | 25% | List 1 & 2 |
| Plastics / Polymers | 3901, 3902, 3926 | 3–6.5% | +25% | 28–31.5% | List 2 |
| Furniture | 9401, 9403, 9404 | 0% | +25% | 25% | List 3 |
| Apparel & Clothing | 6109, 6110, 6201 | 16–28% | +7.5% | 23.5–35.5% | List 4A |
| Footwear | 6402, 6404 | 8.5–20% | +7.5% | 16–27.5% | List 4A |
| Ceramics / Tableware | 6911, 6912, 6913 | 6–26% | +7.5% | 13.5–33.5% | List 4A |
| Toys & Games | 9503, 9504, 9506 | 0–4.6% | +7.5% | 7.5–12.1% | List 4A |
| Industrial Machinery | 8413, 8414, 8481 | 0–2.3% | +25% | 25–27.3% | List 1 |
| Steel Products | 7208, 7209, 7304 | 0% | +25% | 50% | 301 232 |
| Electrical Cable | 8544 | 1.8% | +25% | 26.8% | List 2 |
| Integrated Circuits | 8542 | 0% | +25% | 25% | List 1 |
| Hand Tools | 8201, 8205 | 0–5.1% | +25% | 25–30.1% | List 1 |
| Handbags / Luggage | 4202 | 6.3% | +25% | 31.3% | List 3 |
| Medical Devices | 9018, 9021 | 0% | 0% | 0% | Exempt |
* Rates as of 2025. Section 301 rates are subject to USTR review and may change. Some products have exclusions — verify at hts.usitc.gov. Antidumping/CVD orders may add additional duties for specific products.
Comparing China vs. Alternative Sourcing Countries
One of the most significant business impacts of the Section 301 tariffs has been increased interest in sourcing diversification. Here's how tariff burdens compare for common product categories:
| Product | China (Effective) | Vietnam | Mexico (USMCA) | India |
|---|---|---|---|---|
| Consumer Electronics | 25% | 0% | 0% | 0% |
| Apparel | 23.5–35.5% | 16–28% | 0% | 7.5–16% |
| Plastic Products | 28–31.5% | 3–6.5% | 0% | 3–6.5% |
| Furniture | 25% | 0% | 0% | 0% |
| Industrial Machinery | 25% | 0–2.3% | 0% | 0–2.3% |
How to Calculate Your China Tariff Exposure
Use our free landed cost calculator to model the full impact of China tariffs on your specific products:
- Enter your product details (quantity, unit price, weight)
- Select China as origin country
- Search your product or HS code — duty rate auto-fills with current tariff data
- Use the Tariff Scenario slider to model what happens if tariffs increase to 30%, 40%, or 60%
- See annual cost impact across your full order volume
Frequently Asked Questions
Are Section 301 tariffs permanent?
No. Section 301 tariffs are imposed by executive order and can be modified, suspended, or removed by the President. The USTR conducts periodic statutory reviews. Companies should monitor USTR announcements and model scenarios for both higher and lower rates.
Can I get a Section 301 exclusion?
Historically, USTR ran exclusion processes for specific products. Exclusions from prior rounds have mostly expired. New exclusion petitions require demonstrating that the product is not available outside China. Check ustr.gov for current exclusion opportunities.
Does USMCA help if I use Chinese components in Mexico?
Possibly, but it's complex. USMCA's "rules of origin" require sufficient transformation within North America. Products that use Chinese components and are simply assembled in Mexico may not qualify. Section 301 tariffs also directly target Chinese-origin goods — shifting final assembly to Mexico doesn't automatically eliminate China tariff exposure on the components.
What is the de minimis exemption?
Shipments valued at $800 or less are typically exempt from customs duty (de minimis threshold). However, the current administration has proposed reducing or eliminating this exemption for Chinese-origin goods. If your business relies on direct-to-consumer shipments under $800, monitor this closely.
Do antidumping duties apply in addition to Section 301?
Yes. Antidumping (ADD) and countervailing duties (CVD) are separate from Section 301 tariffs and can stack on top. Some Chinese products (solar panels, certain steel products, mattresses, tires) carry both Section 301 and antidumping duties, pushing total effective rates to 50%+.
Calculate Your Real China Tariff Cost
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Open Free Tariff Calculator →Other Tariff Guides
- US Import Tariffs from Vietnam 2025 — Lower rates, rising as an alternative to China
- USMCA / Mexico Import Tariffs 2025 — 0% for qualifying goods
- US Import Tariffs from India 2025 — GSP benefits and MFN rates