China Import Landed Cost Calculator / China to the US: duty by product

The 12.5% Section 301 forced labor tariff on Chinese goods

Short answer: From 12:01 a.m. ET on 24 July 2026, products of China entered into the US pay an extra 12.5% under HTS heading 9903.05.31. It stacks on the MFN rate and the older Section 301 lists. Goods covered by Section 232 duties and listed annex goods are excluded.

The facts

ItemDetailSource
Rate+12.5% ad valorem on products of ChinaUSITC HTS 9903.05.31
HTS heading9903.05.31 (U.S. note 52 to chapter 99)USITC HTS
EffectiveGoods entered, or withdrawn from warehouse, on or after 12:01 a.m. ET, 24 July 2026Federal Register 2026-15181
In transitGoods loaded on the final vessel or aircraft before that time and entered before 12:01 a.m. ET, 28 July 2026 are not coveredFederal Register 2026-15181
Not coveredGoods in Annex I and Annex II Part A, goods subject to Section 232 duties, accompanied baggage for personal useUSTR notice
StackingAdded on top of the MFN rate and other chapter 99 duties, including the earlier Section 301 China listsFederal Register 2026-15181
Hong KongProducts of Hong Kong also have a 12.5% rate under the same actionUSTR fact sheet

Worked example

Wooden dining tables, HTS 9403.60.80.40, customs value US$10,000.

DutyAmount
General (MFN) duty: FreeUS$0.00
Section 301 List 3: 25%US$2,500.00
Heading 9903.05.31: 12.5%US$1,250.00
Total duty (37.5%)US$3,750.00

Rates as shown on our furniture to the US page. MPF and HMF are extra; see MPF for FY2027.

FAQ

What is HTS 9903.05.31?

The chapter 99 heading for the 12.5% additional duty on products of China, from the USTR Section 301 action on forced labor import bans. It is described in U.S. note 52 to chapter 99. Source: USITC HTS and Federal Register 2026-15181.

When did the 12.5% China tariff start?

For goods entered on or after 12:01 a.m. Eastern time on 24 July 2026. Goods already loaded and in transit before then were exempt if entered before 12:01 a.m. on 28 July 2026.

Does it stack with the old Section 301 tariffs?

Yes. It is added to the MFN duty and other chapter 99 duties, including Section 301 Lists 1 to 4A. Goods subject to Section 232 duties are excluded from it.

Is Hong Kong included?

Products of Hong Kong are treated separately and also have a 12.5% rate under the same action, according to the USTR fact sheet.

Official sources

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