As of June 6, 2026, a Chinese-origin good that is not covered by Section 232 faces a durable 37.5% trade-remedy stack — the 25% Section 301 List 4A rate plus the new 12.5% Section 301 forced-labor action — on top of its HTS base rate. With the temporary 10% Section 122 surcharge still in force through July 24, 2026, the current combined ceiling reaches 47.5% for those goods and 51.6% for Section 232 copper derivatives.
The Four Tariff Layers in 2026
Four federal programs now apply to U.S. imports at the same time. Each is calculated on the customs value of the goods and summed — they are not compounded on top of one another — but the cumulative rate can still exceed 50%.
- MFN / general rate — the permanent base duty assigned by the Harmonized Tariff Schedule (HTSUS). Varies by 10-digit classification from Free to 37.5%+.
- Section 232 — 25% on steel, aluminum, autos and parts; 50% on copper content. Applies regardless of origin. Goods fully covered by Section 232 are exempt from the Section 122 surcharge.
- Section 301 — 7.5%-25% on Chinese-origin goods across Lists 1-4 (lithium-ion on List 4A rose to 25% on January 1, 2026). Stacks with Section 122.
- Section 301 forced-labor action — a new 12.5% layer; USTR's Federal Register notice published June 5, 2026 (docket USTR-2026-0265), with comments due July 6, 2026. Annex A excludes Section 232 goods and certain sectors.
- Section 122 — a temporary 10% global surcharge in effect February 24 through July 24, 2026. Does not apply to USMCA-qualifying goods or to goods fully covered by Section 232.
Effective Stacked Rates Across 20 HTS Categories
Each row below pairs a real HTS code and its actual HTSUS general (MFN) rate with the trade-remedy layers that apply to it. The durable total is the post-July-24 figure once Section 122 sunsets; the current total includes the temporary surcharge.
| Category | HTS code | Origin | MFN base | Trade-remedy layers | Durable total | Current total |
|---|---|---|---|---|---|---|
| Carbon steel, flat-rolled | 7217.10.30.00 | China | Free | §232 25% | 25.0% | 25.0% |
| Aluminum sheet & plate | 7606.92.60.95 | China | Free | §232 25% | 25.0% | 25.0% |
| Copper bar & rod | 7407.29.50.00 | Any | 1.6% | §232 50% | 51.6% | 51.6% |
| Lithium-ion battery cell | 8507.60.00.30 | China | Free | §301 25.0% + §301-FL 12.5% + §122 10% (temp) | 37.5% | 47.5% |
| Electronic connectors | 8535.90.80.40 | China | Free | §301 25.0% + §301-FL 12.5% + §122 10% (temp) | 37.5% | 47.5% |
| Printed circuit assemblies | 8529.90.89.00 | China | Free | §301 25.0% + §301-FL 12.5% + §122 10% (temp) | 37.5% | 47.5% |
| Industrial robots | 8428.70.00.00 | China | Free | §301 25.0% + §301-FL 12.5% + §122 10% (temp) | 37.5% | 47.5% |
| Electric motors (drivetrain) | 8501.51.60.20 | China | Free | §301 25.0% + §301-FL 12.5% + §122 10% (temp) | 37.5% | 47.5% |
| Lithium battery packs (EV) | 8506.50.00.90 | China | Free | §301 25.0% + §301-FL 12.5% + §122 10% (temp) | 37.5% | 47.5% |
| Cotton knit t-shirts | 6110.90.90.71 | Bangladesh | Free | §122 10% (temp) | 0.0% | 10.0% |
| Cotton woven apparel | 6216.00.21.10 | China | Free | §301 7.5% + §301-FL 12.5% + §122 10% (temp) | 20.0% | 30.0% |
| Footwear, rubber/plastic | 6402.20.00.00 | Vietnam | Free | §122 10% (temp) | 0.0% | 10.0% |
| Wood furniture | 9403.60.40.00 | China | Free | §301 25.0% + §301-FL 12.5% + §122 10% (temp) | 37.5% | 47.5% |
| Auto parts (body) | 8708.29.25.00 | Any | 2.5% | §232 25% | 27.5% | 27.5% |
| Semiconductors / ICs | 8542.90.00.00 | China | Free | §301 25.0% + §301-FL 12.5% + §122 10% (temp) | 37.5% | 47.5% |
| Solar PV cells | 8541.90.00.10 | China | Free | §301 25.0% + §301-FL 12.5% + §122 10% (temp) | 37.5% | 47.5% |
| Plastics, household articles | 3924.90.56.50 | China | Free | §301 25.0% + §301-FL 12.5% + §122 10% (temp) | 37.5% | 47.5% |
| Air compressors | 8414.90.41.20 | China | Free | §301 25.0% + §301-FL 12.5% + §122 10% (temp) | 37.5% | 47.5% |
| Titanium, unwrought (aerospace) | 8108.20.00.95 | Any | Free | §122 10% (temp) | 0.0% | 10.0% |
| Toys & scooters | 9503.00.00.90 | China | Free | §301 7.5% + §301-FL 12.5% + §122 10% (temp) | 20.0% | 30.0% |
MFN base rates are retrieved verbatim from the HTSUS general column for the listed code. Actual duty depends on the precise 10-digit classification; a one-digit difference can move a product between Section 301 lists or change the rate by tens of percentage points. Rates reflect federal actions in effect on June 6, 2026 and are subject to change by executive action, court ruling, or legislation.
Key Findings
- Country of origin is the dominant variable. The same product class can carry a 0% added rate from one country and 37.5% from China. Non-Chinese, non-232 goods currently carry only the temporary 10% Section 122 surcharge.
- The forced-labor action raises the durable China ceiling to 37.5%. Before it, the durable Section 301 maximum on most consumer and industrial goods was 25%. The new 12.5% layer is permanent in a way the Section 122 surcharge is not.
- Section 232 goods are insulated from Section 122 but carry the single highest layer. Copper content is dutiable at 50%; steel, aluminum, autos and parts at 25%.
- July is a cliff. The Section 301 forced-labor comment window closes July 6, 2026, and the Section 122 surcharge expires July 24, 2026. Both reshape the stack within the same three-week span.
What Changes in July 2026
July 6 — Section 301 forced-labor comments close. The exclusion-request and comment window for docket USTR-2026-0265 closes. There is no post-implementation refund path, so importers seeking relief on a specific HTS chapter must file before the deadline.
July 24 — Section 122 surcharge expires. The 10% global surcharge sunsets unless Congress extends it. The administration has signaled intent to replace it with country- and product-specific Section 301 and Section 232 actions, so importers should model both a clean expiration and a replacement scenario.
Methodology
This report combines two inputs. First, the real HTSUS general (MFN) duty rate for each listed code, retrieved from the Harmonized Tariff Schedule. Second, the documented federal trade-remedy actions in effect as of June 6, 2026: Section 122 (10% surcharge), Section 232 (25-50%), Section 301 China List rates (7.5-25%), and the Section 301 forced-labor action (12.5%). Layers are summed against the customs value rather than compounded, consistent with CBP entry treatment. The "durable" total excludes the temporary Section 122 surcharge; the "current" total includes it. Categories were selected to span the highest-volume and highest-exposure U.S. import groups; specific 10-digit codes are representative of each category and are listed for transparency. The complete dataset is available above as CSV.
For the full walkthrough of how the layers interact, including derivative-product valuation splits and the most common stacking errors, see our companion guide: Tariff Stacking in 2026: How to Calculate What You Actually Owe. To check a specific classification, use our HTS code lookup tool, and to recover duties on goods later exported, see duty drawback.
This report reflects U.S. tariff policy as of June 6, 2026. Rates, exemptions, and stacking rules change through executive action, court rulings, and legislation. Verify current rates through the HTSUS and consult a licensed customs broker for entry-specific guidance.