US Import Duties in 2026: Find the Tariff on Your Product

Find the HTS code and the general rate

The Harmonized Tariff Schedule of the United States (HTSUS), published by the US International Trade Commission, is free to search at hts.usitc.gov. The first 6 digits are the international HS code; the entry needs all 10.

The General column is the normal (MFN) rate; the Special column holds free trade agreement rates, which must be claimed and supported. Additional duties are in chapter 99. The schedule changes often: 2026 Revision 22 came out on 30 October 2026.

What the Supreme Court decided on IEEPA tariffs

On 20 February 2026, in Learning Resources, Inc. v. Trump, the Supreme Court held 6 to 3 that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. That covered the 2025 "reciprocal" tariffs and the trafficking tariffs on Canada, Mexico and China; Executive Order 14389, signed the same day, terminated them.

A 10% surcharge under Section 122 of the Trade Act of 1974 then applied from 24 February to 24 July 2026, when its 150-day legal limit ran out. The Court of International Trade held it unlawful on 7 May 2026, but only for the importers that sued; the government's appeal was still pending in October 2026.

Additional duties in force in November 2026

Check each in chapter 99 for your code and country of origin.

• Section 301 forced-labor duty, since 24 July 2026: 10% on goods of 17 economies including Canada, Mexico, India and the UK, and 12.5% on 38 others including China. For the EU and Taiwan the total with the general rate is 10%, for Japan, South Korea and Switzerland 12.5%, with nothing extra if the general rate is higher (60 economies in all). Steel, aluminum and copper articles and their derivatives, vehicles and parts, wood products and semiconductors (the Section 232 groups), civil aircraft, pharmaceutical articles, Canadian and Mexican goods entered duty-free under USMCA, and listed products are exempt.
• Country-specific Section 301 duties: on goods of China (USTR lists 1 to 4A), 7.5% to 100% by product on top of the forced-labor duty, with the remaining exclusions, which were due to end on 9 November 2026, extended for two months by a USTR notice of 6 November 2026; and since 22 July 2026 a separate 25% on most goods of Brazil (also in the 12.5% forced-labor group), with Section 232 goods and listed products exempt.
• Section 232 metals: since 6 April 2026, 50% on steel, aluminium and copper articles and 25% on listed derivative products, on the full customs value; no metals duty on derivatives outside chapters 72 to 76 whose metals weigh under 15% of the product. Lower rates apply to UK metal, to derivatives with at least 85% US metal (10%; the threshold was 95% before 8 June 2026) and to listed equipment (often 15% in total).
• Other Section 232 duties: cars and auto parts, trucks and buses, timber and lumber, some upholstered furniture and kitchen cabinets, certain advanced chips, patented medicines (from 31 July 2026 for companies listed in Annex III and from 29 September 2026 for all others; 0% for UK goods) and drones (from 3 September 2026), mostly at 10% to 25% but up to 100%. Polysilicon and its derivatives follow on 4 December 2026 (15% plus minimum import prices).
• Section 338 duties on goods of Canada: since 22 August 2026, an additional 50% on listed products, including alcoholic beverages, dairy and a wide range of other goods (chapter 99 headings 9903.03.12 to 9903.03.14), with no exemption for goods that qualify under USMCA. The lists were widened from 15 September 2026 and changed again on 30 October 2026: certain valves, carpets and waste products, among others, were added, and plywood sheets, some paper products, some machinery and refrigeration equipment and some packing crates were removed. Imports of certain Canadian alcoholic beverages, certain dairy products and certain motorcycles (HTS heading 8711) have been banned since 29 September 2026.
• Trade remedies: antidumping and countervailing duties on specific products from specific countries or producers, and since 15 August 2026 a four-year Section 201 safeguard (a tariff-rate quota) on quartz surface products, with some countries excluded.

Refunds of IEEPA duties

Refunds go to the importer of record, not the foreign supplier. The importer, or the broker that filed the entry, files a declaration in CBP's CAPE tool in the ACE Portal, open since 20 April 2026, and CBP pays refunds with interest by ACH.

Entries more than 80 days past liquidation are finally liquidated. From 6 October 2026 (CAPE Phase 3), CBP accepts them only from importers that sued at the Court of International Trade, under that court's reliquidation order. On 8 October 2026 the court certified a class of importers that had not sued, but it had not yet ruled on refunds for them, so get legal advice quickly, as court deadlines may apply.

The USD 800 de minimis exemption has ended

Duty-free entry for shipments worth USD 800 or less ended for goods of China and Hong Kong on 2 May 2025 and for all countries on 29 August 2025. Executive Order 14388 kept the suspension after the IEEPA ruling, and CBP rules published on 24 June 2026 made it indefinite, mail included.

By law (the One Big Beautiful Bill Act) the exemption ends on 1 July 2027. Low-value goods now need an entry, informal up to USD 2,500; bona fide gifts up to USD 100 stay exempt.

Customs value, fees and who pays

Duty is charged on customs value, normally the transaction value. International freight and insurance to the US are excluded, so show them separately on CIF or DDP invoices; packing, assists and royalties are added if not in the price.

The Merchandise Processing Fee (MPF) on formal entries is 0.3464% of value; from 1 October 2026 the minimum is USD 34.58 and the maximum USD 670.86 (USD 2.77 for an automated informal entry). The Harbor Maintenance Fee (HMF) is 0.125% of the value of cargo unloaded from a ship at a US port, with no cap.

Example with illustrative rates: goods of a 12.5% economy without an all-in cap (so not Japan, South Korea or Switzerland), not Chinese and not under Section 232, general rate 4%, customs value USD 18,500, by sea. Duty 740 + Section 301 2,312.50 + MPF 64.08 + HMF 23.13 = about USD 3,140, before broker fees.

The importer of record answers for classification, value and origin, and formal entries need a customs bond. Rules change often; confirm current requirements with CBP or a licensed customs broker.