U.S. Import Tariff Guide for SMB Importers

U.S. import tariffs in 2026 stack across multiple regimes: base MFN duty (HTS-specific, 0-37% by classification), Section 122 surcharge (15% through July 24, 2026), Section 232 sectoral (steel 25%, aluminum 10%, copper 25%, pharma effective July 31), Section 301 China (7.5-25%), AD/CVD orders (varies). USMCA-qualifying goods exempt from Section 122. MPF (0.3464%, capped) and HMF (0.125% ocean) apply on top.

Understanding U.S. import tariffs requires understanding which regimes apply to which goods. The 2026 environment is dynamic – Section 122 surcharge expiring July 24, Section 232 sectoral expansions imminent, Section 301 continuing, USMCA review in progress. This guide is a comprehensive reference for SMB importers navigating the framework.

The four main U.S. tariff regimes (2026)

Multiple regimes can apply to a single import:

1. Base MFN duty – HTS-specific rate from the Column 1 General column. Most goods 0-7%; some apparel and textiles 16-32%.
2. Section 122 – global 15% surcharge effective Feb 24-July 24, 2026. Applies to most non-USMCA, non-Annex-II goods.
3. Section 232 sectoral – steel (25%), aluminum (10%, Russian 25%), copper (25%), pharma (effective July 31). MedTech and semiconductor under investigation.
4. Section 301 China – Lists 1-4A on China-origin goods at 7.5-25%.
5. AD/CVD orders – country and product-specific antidumping and countervailing duties. Rates vary widely (50-200%+ in some configurations).

User fees

In addition to duty, importers pay user fees:

1. MPF (Merchandise Processing Fee) – 0.3464% ad valorem; min $32.71, max $634.62 per formal entry in 2026.
2. HMF (Harbor Maintenance Fee) – 0.125% ad valorem on ocean freight only. No min/max.
3. Federal Excise Tax (FET) – applies to alcohol, tobacco, fuel, certain other products separate from customs duty.

Stacking rules – how regimes combine

Regimes generally stack, with exceptions:

1. Base MFN + Section 122 + Section 301: applies to non-USMCA, non-Section-232, China-origin goods.
2. Base MFN + Section 122: applies to non-USMCA, non-Section-232, non-China origins.
3. Base MFN + Section 232: applies to Section 232-covered goods. Section 122 generally not stacked on Section 232.
4. Base MFN only: applies to USMCA-qualifying goods (Section 122 exempt) and non-Section-232, non-Section-301, non-AD/CVD imports.

USMCA / FTA exemptions

Trade-agreement preferences modify the stack:

1. USMCA / CUSMA – exempt from Section 122; preferential base rates (often 0%). Auto goods require 75% RVC plus Labor Value Content.
2. KORUS – preferential base rates for Korean-origin. Does not exempt from Section 122.
3. CAFTA-DR – preferential treatment for goods from DR, Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica.
4. USJTA – preferential rates for some Japanese-origin goods.
5. GSP – preferential or duty-free for designated developing countries (current status varies).

By product category (effective rate examples)

Effective duty rates vary widely by category:

1. China-origin knit apparel: 39-57% effective (base 16.5% + 122 15% + 301 7.5-25%).
2. China-origin electronics: 22-42% effective.
3. Vietnam-origin apparel: 31-32% effective (base + 122; no 301).
4. Mexico USMCA-qualifying apparel: 0% effective (base preferential; 122 exempt).
5. EU-origin pharma (branded): 17-25%+ effective after July 31 (base + Section 232 pharma).
6. EU-origin machinery: 15-20% effective (base 0-5% + Section 122 15%).
7. Steel (Russian): 25% Section 232 + 15% Section 122 stacking varies.

Refund and recovery options

Multiple pathways for tariff recovery:

1. IEEPA refund through CAPE (April 5, 2025-Feb 24, 2026 entries). Recovers IEEPA-attributable portion.
2. Drawback under § 1313. Up to 99% recovery on exported or destroyed goods.
3. Post-Summary Correction (pre-liquidation). Free filing.
4. Protest under § 1514 (within 180 days of liquidation). Free filing.
5. CIT appeal after protest denial.
6. Reliquidation under § 1520 (limited circumstances).

What changes after July 24, 2026

Section 122 expires automatically. Three plausible scenarios:

1. Congressional extension or replacement legislation – most operationally stable.
2. Section 232 sectoral expansion – pharma effective July 31; MedTech, semiconductor in flight.
3. Tariff vacuum – most non-Section-301 imports revert to MFN baselines.

Frequently asked questions

How do I find my product’s import duty rate?

Look up the 10-digit HTS code on USITC HTSUS schedule. Add applicable regime stacks (Section 122 for most non-USMCA; Section 232 for covered goods; Section 301 for China-origin). User fees on top.

What is the typical effective duty rate for China-origin imports?

Highly variable by product. Apparel 39-57%. Electronics 22-42%. Steel/aluminum (Section 232) 25-40%. Section 301 plus Section 122 stacks pile up.

Are USMCA goods exempt from all tariffs?

USMCA exempts from Section 122 plus provides preferential base rates. Does NOT exempt from Section 232 (where applicable) or Section 301 (where applicable, but Section 301 is China-specific).

What about MPF and HMF?

MPF 0.3464% (capped at $634.62 per formal entry in 2026). HMF 0.125% on ocean freight only. Both apply on top of duty.

Can I get tariffs back after I have paid?

Multiple pathways: IEEPA refund through CAPE for paid IEEPA duty; drawback for goods subsequently exported; PSC pre-liquidation; protest within 180 days post-liquidation.

What changes on July 24, 2026?

Section 122 expires automatically unless Congress acts. Section 232 sectoral expansions continue independently. Specific outcome uncertain.

How do I model my exposure?

Tariff exposure assessment ($2,500-$7,500 fixed-fee). Models annual duty under current and forward scenarios.