For Chinese cross-border sellers, U.S. import tariffs are one of the largest cost variables. From Section 301 additional tariffs to Section 232 steel/aluminum duties, anti-dumping and countervailing duties, to the temporary Section 122 surcharge β these seven layers form a complex tariff system. This article systematically unpacks each layer.
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1. Seven-Layer U.S. Import Tariff System
| Layer | Authority | Rate Range | Key Products |
|---|---|---|---|
| MFN Base Rate | HTSUS | 0β25% | All imports |
| Section 301 | USTR | 7.5β25% | Chinese-origin goods (~$300B) |
| Section 232 | Commerce Dept. | 25% (steel) / 10% (aluminum) | Steel & aluminum products |
| Section 122 (temporary) | IEEPA | 20% | All Chinese goods (expires July 24, 2026) |
| Anti-Dumping (AD) | Commerce/ITC | Variable (0β500%+) | Specific products |
| Countervailing (CVD) | Commerce/ITC | Variable (0β200%+) | Specific products |
| Section 201 | ITC | Variable | Safeguard measures |
2. Section 301 β The Largest Single Tariff Layer
Four lists (List 1β4a) covering approximately $300 billion in Chinese imports. Current rates: List 1β3 at 25%, List 4a at 7.5%. After July 24, 2026, new Section 301 rates will replace Section 122, with DDP composite rate rising to approximately 42.4%.
3. DDP Composite Tax Formula
DDP Total Duty = (Product Value + Freight + Insurance) Γ (MFN Rate + Section 301 + Section 232 + Section 122 + AD/CVD)
Example: A product valued at $100 with 8% MFN + 25% Section 301 + 20% Section 122 = 53% composite rate β $53 duty.
4. How to Check Your Tariff Rate
- Find your product’s 10-digit HTSUS code at USITC HTS Search
- Check Section 301 applicability on USTR list
- Check AD/CVD orders at Commerce Dept. ACCESS system
- Factor in Section 232 for steel/aluminum
- Add Section 122 (20%) through July 24, 2026
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