US Customs Duty Rates 2026: Complete Importer Reference
The 2026 US tariff landscape is more complex than at any point in recent history. The IEEPA tariff regime was struck down by the Supreme Court in February 2026, replaced by a new Section 122 surcharge. Section 301 duties on Chinese goods remain in effect. And FTA rates continue to offer significant savings for importers who qualify. Here is the complete picture.
As of July 2026: IEEPA tariffs were struck down (Feb 20, 2026). Section 122 (10%) replaced them on Feb 24, 2026 and is set to expire ~July 24, 2026 unless extended. Section 301 on Chinese goods remains active. Section 232 on steel and aluminum remains at elevated rates. Always verify current rates before placing a purchase order.
How US duty rates are structured in 2026
Your effective duty rate in 2026 is not a single number — it is a stack of up to four separate charges, each applied to the customs value of your goods:
The standard rate for all WTO countries. Found in Column 1 of the HTS. Ranges from 0% to 37.5% depending on the product.
Additional duty of 7.5%–25% on Chinese-origin goods, imposed under the Trade Act of 1974. Applies on top of the MFN rate.
10% temporary global surcharge enacted Feb 24, 2026, replacing IEEPA tariffs. Scheduled to expire ~July 24, 2026.
50% additional duty on steel articles; up to 200% on certain aluminum products. Applies in addition to all other duties.
If your goods qualify under a US free trade agreement (USMCA, CAFTA-DR, KORUS, etc.) and meet the rules of origin, the MFN rate is replaced by a preferential rate — often 0%. However, Section 122 currently applies even to most FTA countries.
2026 duty rates by product category
The table below shows the MFN base rate range, applicable Section 301 rate for Chinese-origin goods, Section 122 surcharge, and best-available FTA rate for the most commonly imported product categories.
Rates as of May 2026. Section 232 rates (steel/aluminum) shown separately where applicable. Always verify at the 10-digit HTS level before filing.
MFN base rates: what "free" actually means
Many importers are surprised to learn that a large share of HTS codes carry a 0% MFN rate — labeled "Free" in the HTS schedule. This applies to many electronics, industrial machinery, pharmaceutical ingredients, and raw materials. But "Free" on the MFN base rate does not mean duty-free in 2026 — Section 301 and Section 122 stack on top.
FTA preferential rates in 2026
The US has 14 free trade agreement partners. FTA rates replace the MFN base rate for qualifying goods — but the Section 122 surcharge currently applies to most FTA countries as well. USMCA and CAFTA-DR goods are also exempt from the Merchandise Processing Fee (MPF).
CBP fees: MPF and HMF in 2026
Beyond duty, every formal import entry is subject to two CBP fees — the Merchandise Processing Fee (MPF) and, for ocean shipments, the Harbor Maintenance Fee (HMF).
Every HTS code has a unique duty rate. The Tariff Desk shows your MFN rate, applicable FTA rate, Section 301, Section 122, and CBP fees — stacked and totaled in one lookup.