A China to US import in 2026 can carry up to five charges, all calculated on the customs value and added together. Here is the full stack.
- Base duty (MFN): the standard rate for the HTS code, 0% to about 30%.
- Section 301: China-specific, 7.5% or 25% on the original lists, plus 25% to 100% on goods in the 2024 review.
- Section 232: 50% on steel, aluminum, and copper articles, where it applies.
- MPF: 0.3464% of value, minimum $33.58, maximum $651.50.
- HMF: 0.125% of value, ocean shipments only.
Each duty is an ad valorem percentage of the same customs value, and they stack additively. There is no compounding.
What is not in the stack
The IEEPA "reciprocal" tariffs were struck down by the Supreme Court in February 2026, so they are excluded. Antidumping and countervailing duties can apply to specific products and producers, but those are case-specific and not part of the standard stack.
Example. $10,000 of a product, 3% base, 25% Section 301, no 232, by ocean: $300 + $2,500 + $34.64 + $12.50 = about $2,847.
Run your own product in the calculator, or read the step by step in how to calculate import duty from China.