Trump China Tariffs 2026: The Full Breakdown by Product
Chinese-origin goods entering the United States in 2026 pay the highest cumulative tariff rates of any major trading partner. The effective rate depends on whether your product is on Section 301 Lists 1–4, whether Section 232 applies, and the reciprocal baseline of 30%. This guide walks through the full math by category, with the actual numbers an importer pays at customs clearance.
The four tariff layers that stack on China-origin goods
- Base MFN duty — column 1 of the HTSUS, set by the product's HTS code.
- Section 301 — additional duties on goods from China, ranging from 7.5% to 25% by USTR list.
- Section 232 — national security additions on steel, aluminum, autos, semis, and pharma where applicable.
- Reciprocal baseline — flat 30% on Chinese goods under the April 2025 executive order.
Plus MPF (0.3464% capped at $634.62) and HMF (0.125% on sea freight). See the reciprocal tariffs guide for the full legal context.
Effective rates by product category
| Product category | Base MFN | Section 301 | Section 232 | Reciprocal | Cumulative |
|---|---|---|---|---|---|
| Smartphones / consumer electronics | 0% | 25% | — | 30% | ~55% |
| Laptops / computers | 0% | 25% | — | 30% | ~55% |
| Apparel (knit cotton) | 16.5% | 7.5% | — | 30% | ~54% |
| Footwear (athletic) | 20% | 7.5% | — | 30% | ~57.5% |
| Furniture (wood) | 0% | 25% | — | 30% | ~55% |
| Toys (plastic) | 0% | 10% | — | 30% | ~40% |
| Cosmetics | 0% | 7.5% | — | 30% | ~37.5% |
| Steel products | 0% | 25% | 50% | — | ~75% |
| Aluminum products | 0% | 25% | 50% | — | ~75% |
| Solar panels | 0% | 50% | — | 30% | ~80% |
| Lithium-ion batteries | 3.4% | 25% | — | 30% | ~58% |
| Semiconductors (packaged) | 0% | 50% | 25% | — | ~75% |
| Auto parts | 2.5% | 25% | 25% | — | ~52.5% |
| EV (Chinese-brand) | 2.5% | 100% | 25% | — | ~127.5% |
| Industrial machinery | 1.5% | 25% | — | 30% | ~56.5% |
| Generic chemicals | 3.7% | 25% | — | 30% | ~58.7% |
These are typical rates. Your specific 10-digit HTS code may pay slightly more or less. Confirm with our duty calculator.
What changed in 2025 and 2026
The current rate stack is the result of more than a dozen separate executive actions. The key inflection points:
- Jan 2025 — administration takes office, signals broad China tariff policy.
- Feb 2025 — IEEPA-based 10% across-the-board addition on Chinese goods.
- Apr 2025 — reciprocal tariff baseline of 30% replaces the 10% IEEPA addition.
- May 2025 — de minimis exemption ends for Chinese goods. Affects Shein, Temu, AliExpress — see our cluster on consumer platforms.
- Jun 2025 — Section 232 steel/aluminum doubled from 25% to 50%.
- Q4 2025 — auto Section 232 expanded to 25% on Chinese-origin vehicles and parts.
- Q1 2026 — Chinese EVs face a punitive 100% Section 301 add-on after a USTR review.
- Q2 2026 — semiconductors Section 232 phasing in at 25%.
Sectors hit hardest
Electric vehicles
Chinese-brand EVs face the most extreme cumulative rate: 100% Section 301 + 25% Section 232 + base MFN = roughly 127%. This effectively shuts Chinese-brand EVs out of the US market in 2026. Vehicles assembled in Mexico by Chinese-owned firms face the question of whether they qualify under USMCA.
Solar panels
Section 301 List 4A doubled to 50% in 2025. Combined with the reciprocal baseline, US importers of Chinese solar pay ~80% landed duty.
Semiconductors and electronics
Section 232 is phasing in at 25% on packaged chips through 2026. Combined with the Section 301 layer (50% on chips), cumulative exposure on Chinese-origin chips is now ~75%. Taiwan-origin chips are exempted under a separate deal.
Steel and aluminum
The 50% Section 232 rate doubles the cost of Chinese-origin metals. Section 232 does not stack with reciprocal baseline (only one applies), so the total is ~75% rather than ~105%.
What you can do as an importer
- Verify your HTS code first. Wrong classification on $200k+ annual imports can cost you 10–20 percentage points unnecessarily.
- Diversify sourcing. Vietnam, India, Mexico (USMCA-qualifying), and Bangladesh are now meaningfully cheaper than China for many categories — see our Vietnam import guide.
- Foreign Trade Zones. Pay duty only when goods leave the zone for US consumption.
- Tariff exclusions. USTR opens exclusion windows periodically. Worth filing if you have a unique-to-market product.
- Tariff engineering. Legal product modifications that shift HTS to a lower-duty code. Get a CBP binding ruling.
What does not work
- Transshipment via Vietnam or Malaysia. CBP audits it. Penalty: duty owed + interest + 20–40% additional.
- Undervaluation on commercial invoices. CBP cross-references with payment records.
- Splitting shipments to avoid MPF. Each split pays the $32.71 minimum.
Frequently asked questions
What is the effective tariff rate on Chinese goods in 2026?
For most consumer goods, between 55% and 80% cumulative when you sum the base MFN duty, Section 301 layer, and reciprocal baseline of 30%. Steel, aluminum, and semiconductors hit ~75%. Chinese EVs hit ~127%.
Are all Chinese goods subject to Section 301?
No. Section 301 covers four specific USTR lists with rates from 7.5% to 25% (or higher for select categories). Some Chinese imports fall outside the lists and pay only base MFN plus the reciprocal baseline.
Did Section 301 stop after the reciprocal baseline started?
No. Section 301 remains in force and stacks on top of the reciprocal baseline. Both apply to Chinese-origin goods simultaneously.
What is the highest tariff rate on any Chinese product in 2026?
Chinese-brand electric vehicles, at roughly 127% cumulative.
Will the courts strike down these tariffs?
A pending federal ruling could invalidate the IEEPA-based reciprocal baseline. Section 301 and Section 232 would remain. See our reciprocal guide.
How do I calculate exactly what I'll pay?
Use our free duty calculator — select "China" and your product category for an estimate including all layers plus MPF and HMF.