US Import Duties in 2026: How to 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 19 came out on 15 September 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 case was on appeal in September 2026.

Additional duties in force in September 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 43 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. Section 232 goods, Canadian and Mexican goods entered duty-free under USMCA, and listed products are exempt.
• 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. The remaining product exclusions run to 10 November 2026.
• 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, with lower rates for UK metal.
• 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) and drones (from 3 September 2026), mostly at 10% to 25% but up to 100%.
• Antidumping and countervailing duties on specific products from specific countries or producers.

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 not accepted in CAPE. In September 2026 their refund was still before the courts, so get 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 made it indefinite from 24 June 2026, 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.