Importing from China to the USA: The Complete 2026 Guide
Section 301 tariffs add 7.5-25% to nearly everything from China. De minimis is gone. Here's how the duty adds up, what most importers get wrong, and how to reduce your costs.
What you actually pay: it's not what the tariff schedule says
The biggest mistake importers from China make is looking at the MFN (Most Favored Nation) duty rate and assuming that's the total. It isn't. Section 301 tariffs add 7.5-25% on top of the MFN rate for nearly every product category.
| Product | HTS Code | MFN | Section 301 | Schedule rate + Section 301 (USITC) | Paid, Jul 2026 |
|---|---|---|---|---|---|
| Bluetooth speaker | 8518.21.00 | Free | +7.5% (9903.88.15) | 7.5% | 16.5% |
| Cotton t-shirt | 6109.10.00 | 16.5% | +7.5% (9903.88.15) | 24.0% | 33.5% |
| Wooden furniture | 9403.60.80 | Free | +25% (9903.88.03) | 25.0% | 34.6% |
| Steel fasteners | 7318.15.20 | Free | +25% (9903.88.03) | 25.0% | 77.1% |
| Solar panels | 8541.42.00 | Free | +50% (9903.91.02) | 50.0% | 60.0% |
| Candles | 3406.00.00 | Free | +7.5% (9903.88.15) | 7.5% | 17.1% |
| Face masks | 6307.90.98 | 7% | not on USITC's China table at this line | 7.0% | 21.9% |
Schedule rate + Section 301: USITC schedule on 2026-10-03, the base rate plus Section 301 when the code is on USITC's China Tariffs table (July 28, 2026). It does not include the other Chapter 99 lines that name China (13-14 for each code above), such as Section 232. Paid: US Census Bureau, July 2026, duty collected over dutiable value on entries from China that paid Chapter 99 duties, at the 10-digit line for the speaker and the candles and the 6-digit subheading for the rest. The gap between the two columns is those other measures, plus exclusions and programs. Neither is a quote for your shipment.
Estimate your product's duty from what was actually collected
Section 301: the four lists
Section 301 tariffs were imposed in four waves between 2018-2019. Each "List" covers different product categories at different rates.
| List | Rate | Products | Provision |
|---|---|---|---|
| List 1 | +25% | Industrial machinery, aerospace, electronics | 9903.88.01 |
| List 2 | +25% | Semiconductors, chemicals, plastics | 9903.88.02 |
| List 3 | +25% | Broadest: furniture, textiles, food, auto parts | 9903.88.03 |
| List 4a | +7.5% | Consumer goods: apparel, footwear, toys | 9903.88.15 |
Check if your specific HTS code is on a list
De minimis is gone
Before August 2025, goods under $800 entered duty-free under Section 321. That exemption has been suspended. Every import from China, regardless of value, now requires a 10-digit HTS code and formal customs entry.
This affects anyone sourcing from China via ecommerce platforms, samples, or small-batch orders. There is no minimum threshold. Read the full de minimis guide.
How to reduce your China import costs
1. Make sure your HTS code is correct
Misclassification can mean paying 25% when the correct rate is 7.5%. A product classified under List 3 (25%) might correctly belong under List 4a (7.5%), or might not be on any Section 301 list at all. The difference on a $100K shipment: $17,500.
2. Don't trust supplier-provided HTS codes
Chinese suppliers sometimes provide HTS codes on commercial invoices. These are often wrong: optimized for the supplier's country, not for US import. Using the wrong code can result in overpayment, underpayment (with penalty risk), or shipment delays.
3. Consider sourcing alternatives
| Factor | China | Vietnam | Mexico |
|---|---|---|---|
| Cotton t-shirt (6109.10.00), schedule rate + Section 301 | 24.0% | 16.5% | Free with USMCA origin, else 16.5% |
| Cotton t-shirt, paid Jul 2026 | 33.5% | 26.7% | 19.9% (entries without USMCA) |
| Headphones (8518.30.20), paid Jul 2026 | 10.3% | 10.3% | 10.0% |
| Wooden furniture (9403.60.80), paid Jul 2026 | 34.6% | 13.7% | 24.7% (entries without USMCA) |
| Section 301 | Yes (USITC China table) | No | No |
| FTA available | No | No | USMCA (0%) |
| Shipping time | 15-30 days | 18-35 days | 3-7 days |
Schedule rate + Section 301: USITC schedule on 2026-10-03 (base rate plus Section 301 on China). Paid: Census, July 2026, on dutiable entries (entries that paid Chapter 99 duties, when there were any); duty-free entries, such as those claiming USMCA, are not in the figure.
4. Use first-sale valuation
If you buy through a middleman (trading company), duties are normally calculated on the price you pay. Under first-sale valuation, you can use the manufacturer's price to the middleman instead, which is lower. This reduces your dutiable value by 10-30%.
Requirements: you must prove the first sale was a bona fide arm's-length transaction, and the goods must be clearly destined for the US at the time of first sale.
5. Apply for Section 301 exclusions
USTR occasionally opens exclusion windows where importers can petition to have their specific product exempted from Section 301 tariffs. Exclusions are product-specific (not HTS-code-wide) and typically last 1-2 years before expiring.
Check the Federal Register and USTR website for current exclusion opportunities.
Example: full duty calculation
Bluetooth headphones from China: $50,000 shipment
Same headphones from Vietnam: $50,000 shipment
In July 2026, switching to Vietnam saved nothing on this line: importers paid 10.3% from both countries on entries that paid Chapter 99 duties (Census, 10-digit line 8518.30.20.00). The schedule rate is Free and the line is not on the China Section 301 table, so on those entries the whole 10.3% was Chapter 99 duty. Check the current figures with POST /v1/classify (what importers paid, by country, from Census) or the duty calculator before you move a supply chain.
Common mistakes importing from China
- Looking only at the MFN rate. The real cost includes Section 301. "Free" MFN can mean 25% total duty.
- Using 6-digit codes. US customs requires 10-digit HTS codes. Six digits won't clear.
- Copying HTS codes from AliExpress or supplier invoices. These are often wrong or for a different country's tariff system.
- Not keeping classification evidence. If CBP audits your entries, you need to show why you chose that code. CBP rulings are your best defense. Learn how to use them.
- Assuming de minimis still applies. It doesn't. Every shipment, every value, needs an HTS code.