US Import Tariffs: A Complete Guide for Importers (2026)
If you’re importing goods into the United States right now, tariffs are one of the biggest line items in your cost structure. And in 2026, the landscape is more complex than it’s ever been (except, maybe, for Liberation Day 2025): a global surcharge, country-specific duties, sector-specific programs, and the very real possibility that the rules will change again next quarter as the administration looks to replace the tariffs canceled by the recent Supreme Court decision.
This guide covers everything US importers need to know. We’ll explain how the tariff system works, walk through the major programs currently in effect, and show you how to calculate what you’ll actually pay. We’ll also cover the strategies importers are using to manage costs in a volatile environment.
How US Import Tariffs Work
If you’re new to importing (or new to caring about tariffs) this section is for you. If you already know the basics, jump ahead to [the 2026 tariff landscape].
What is a tariff?
A tariff is a tax imposed on goods when they cross an international border. In the US, tariffs are collected at the port of entry by US Customs and Border Protection (CBP). When goods on a cargo ship reach a US port, CBP won’t let the goods enter the US until the tariffs are paid.
Tariffs are calculated as a percentage of the customs value of your shipment. The customs value is the price you paid for the goods themselves, not including shipping or insurance.
So if you import $10,000 worth of goods subject to a 25% tariff, you owe $2,500 before your products leave the port.
Who actually pays the tariff?
This is one of the most common misconceptions in importing: the tariff is paid by the US importer, not the foreign supplier. Your manufacturer in Vietnam or China isn’t writing a check to CBP, you are.
That’s because every shipment has an official Importer of Record (IOR), the entity that is legally responsible for paying tariffs and ensuring the shipped goods are compliant with any relevant US regulations. CBP doesn’t have jurisdiction to tax, say, a company in China, so the IOR is almost always the US importer.
When a supplier quotes you a price, that price ends at their factory door (or the port of export, depending on your shipping terms). Everything that happens on the US side — tariffs, customs fees, port handling — lands on you as the importer of record.
This matters because it means the tariff burden on any given product is entirely your problem to plan for. It won’t appear on your supplier invoice. It won’t be obvious at the time you place the order. You have to know your numbers going in.
Some suppliers will offer DDP terms (Delivery Duty Paid). This means they will ship the product directly to your door, handling all tariffs and import fees. While convenient, you should be aware: in many cases the suppliers are under-reporting the customs value to CBP in order to lower the cost of tariffs. They may also choose the logistics company that gives them the best kickbacks, not the one with the fastest and most reliable service.
And as the US entity buying the goods, the legal liability still falls on you – even though you had nothing to do with arranging the shipment. For more on this, check out our post [Is DDP Shipping Legal?] coming soon.
How tariffs are calculated
Most US tariffs are ad valorem, meaning they’re applied as a percentage of the customs value of the goods. The customs value is generally the amount you paid the supplier for the goods.
Some tariffs are specific duties, a flat rate per unit, per kilogram, or per some other measure. These show up more often in agricultural products and certain commodities. For most manufactured goods, you’ll be dealing with ad valorem rates.
The tricky part in 2026 is that tariffs stack. A single shipment can be subject to a base duty rate, a Section 301 tariff, a Section 232 tariff, and the Section 122 global surcharge, all at the same time, all applied to the same customs value. We’ll break down exactly how that works in [Section 4].
The three major tariff programs in 2026
There is no single “US tariff.” There are several overlapping programs, each created under different legal authority, targeting different goods and countries. Here’s the short version:
Section 122 — The Global Surcharge A 10% tariff that currently applies to most imports from most countries. It was imposed soon after the Supreme Court struck down the IEEPA tariffs (or “reciprocal tariffs”) in February, 2026. This particular type of tariff is limited to 150 days at a time, which means it will expire on July 24, 2026. But for now, think of it as the baseline that everything else gets added on top of.
Section 301 — China-Specific Duties A set of tariffs targeting goods from China specifically, imposed under Section 301 of the Trade Act of 1974. These were first put in place during the first trade war and have remained in place since. Rates vary widely by product category, from 7.5% to 25% and higher on certain goods.
Section 232 — Sector-Specific Tariffs Tariffs imposed on specific industries for national security reasons. Steel, aluminum, and copper are the primary targets, but Section 232 investigations have been launched on semiconductors, pharmaceuticals, drones, and lumber as well. Rates can reach 50% on base metal products. The program underwent a significant overhaul in April 2026.
Each of these is covered in detail in the next sections. The point here is that when you’re trying to figure out what you’ll pay, you need to know which of these apply to your specific product, and whether multiple programs apply at once.
A note on volatility
One more thing worth noting: the tariff environment in 2026 is not stable. Rates have changed multiple times in the past 18 months. Programs have been challenged in court. New Section 232 investigations are ongoing. Any guide, including this one, reflects the current state of play, not a permanent reality.
We update this page as things change. But for the latest developments on specific programs, see our [Tariff Insights blog].
Your HTS Code: The Foundation of Everything
Before you can know what you’ll pay in tariffs, you need one piece of information: your HTS code. Everything else — your duty rate, your exposure to Section 301 or Section 232, your eligibility for any exemptions — flows from that 10-digit number.
Get it right and you have a clear picture of your costs. Get it wrong and you’re either overpaying duties or underpaying them, the latter of which can mean fines, delays, and scrutiny from CBP down the road.
What is an HTS code?
The Harmonized Tariff Schedule (HTS) is the US system for classifying every product that crosses the border. Each product gets a 10-digit code that determines exactly how it’s treated at customs.
You may also hear the term “HS code,” which refers to the first six digits and is standardized internationally across most countries. The last four digits are US-specific and get more precise from there. When you’re importing into the United States, you’re working with the full 10-digit HTS code.
A few examples of what the code looks like in practice:
- A cotton t-shirt: 6109.10.0012
- HDMI cables: 8544.42.2000
- Vinyl flooring: 3918.10.1020
The code tells CBP exactly what the product is, where it comes from, and what rate applies. It’s the first thing a customs broker will ask for, and it’s the first thing you should know before placing an international order.
How to find your HTS code
The official tool is the US International Trade Commission’s HTS Search. It’s free, it’s authoritative, and it’s the only database you should trust (third-party sites often run on outdated data).
A few tips for using it effectively:
Start broad. If you’re importing insulated water bottles, don’t search “insulated stainless steel vacuum water bottle.” Search “bottle” or “flask” first to find the right chapter, then narrow from there.
Read the legal notes. Every chapter in the tariff schedule has binding legal notes that define what belongs in that chapter and what doesn’t. These notes override what a product is called. Skipping them is the most common source of misclassification. You can find them at the top of each chapter in the PDF version of the HTS, or by clicking “Section Notes” or “Chapter Notes” in the USITC search tool.
Look at classification rulings. CBP publishes past rulings on how specific products have been classified. If someone has already imported something similar to yours and CBP ruled on the code, that ruling is a strong signal. You can search rulings at rulings.cbp.gov.
Why you can't just use the code your supplier gives you
Your overseas manufacturer will often suggest an HTS code, and they’re sometimes right. But there’s a critical reason not to take their word for it: as the importer of record, you are legally responsible for the accuracy of the classification. Not your supplier. Not your freight forwarder. You.
Suppliers also have their own incentives. A lower-duty code means a more competitive price for you, which means more business for them. That’s not an accusation, it’s just a dynamic worth being aware of.
Verify the code independently before your first shipment. If you’re unsure, a licensed customs broker can provide a classification opinion, and CBP itself offers binding ruling requests if you want absolute certainty before committing to a large order.
Classification determines more than just your base duty
In 2026, your HTS code doesn’t just determine your standard duty rate. It also determines:
- Section 301 exposure: Whether your goods are subject to additional tariffs because they originate from China
- Section 232 exposure: Whether your product falls under steel, aluminum, copper, or derivative product tariffs
- Trade program eligibility: Whether you qualify for preferential rates under any active trade agreements or preference programs
- Customs scrutiny: Certain HTS chapters attract more CBP attention than others
This is why misclassification is such a significant risk in the current environment. A wrong code doesn’t just mean a wrong duty rate — it can mean you’ve miscalculated your entire landed cost, mispriced your products, and built a margin structure on bad math.
For a full walkthrough of how to find, verify, and apply your HTS code, see our guide: How to Find Your HS Code for US Imports
The 2026 Tariff Landscape: What's Currently in Effect
The US tariff system in 2026 isn’t a single rate applied uniformly to imports. It’s a set of overlapping programs, each created under different legal authority, each targeting different goods or countries, and each capable of stacking on top of the others.
Here’s a more detailed look on what’s currently in effect and what it means for you.
Section 122: The Global Surcharge
Section 122 of the Trade Act of 1974 gives the president authority to impose a temporary import surcharge during a balance-of-payments emergency. In 2026, that authority has been used to put a 10% surcharge on most imports from most countries.
A few things to understand about Section 122:
- It’s legally capped at 15% and can only run for 150 days at a time, meaning it has to be renewed or replaced to stay in effect
- It applies broadly, but certain product categories and trade agreement partners may have exceptions
- It stacks on top of your standard duty rate and any other tariffs that apply to your product
For most importers, this is the new baseline. Before you get to country-specific or product-specific programs, 10% is will be the minimum you start from.
Section 301: Tariffs on Chinese Goods
Section 301 tariffs were first imposed on Chinese imports during the first trade war and have remained in place ever since. They’re not going away, and have actually expanded over recent years.
These tariffs are product-specific and country-specific: they apply to goods originating in China, with rates that vary depending on what you’re importing. Some categories carry an additional 7.5%, others 25%, and certain goods face rates well above that.
What triggers Section 301?
The key factor is country of origin: where the product was actually manufactured, not where it was shipped from. Goods made in China and routed through a third country are still subject to Section 301 if China is the country of origin. CBP pays close attention to this, and transshipment — the practice of routing Chinese goods through another country to avoid duties — is treated as customs fraud.
What this means practically:
If you’re currently sourcing from China, Section 301 is almost certainly a factor in your landed cost. The exact rate depends on your HTS code, which is one more reason accurate classification matters so much.
You can look up Section 301 tariffs here: https://ustr.gov/issue-areas/enforcement/section-301-investigations/search
If you’re considering shifting production out of China to reduce your tariff exposure, country of origin rules determine whether that move actually accomplishes what you’re hoping for. A product assembled in Vietnam using predominantly Chinese components may still be considered Chinese-origin under CBP’s substantial transformation test.
We cover Section 301 in full detail, including current rates by product category, in our guide: [Section 301 Tariffs on China: What Importers Need to Know] coming soon.
Section 232: Steel, Aluminum, Copper, and Derivatives
Section 232 tariffs are imposed on national security grounds and target specific industries rather than specific countries. The primary targets are steel, aluminum, and copper, but the program’s reach extends significantly further than the raw materials themselves.
The base rates:
- 50% on products made entirely or predominantly of steel, aluminum, or copper (raw materials, structural components, primary metal goods)
- 25% on “derivative products” — finished goods that contain these metals but aren’t made exclusively from them
- 10% on products manufactured using metal that was melted, poured, or smelted entirely in the United States
The most important 2026 change:
Prior to April 2026, importers of derivative products could calculate the tariff against only the metal content within the product. A refrigerator, for example, might be 30% steel by value, so the 50% tariff applied only to that portion.
That calculation is gone. As of April 6, 2026, the 25% rate on derivative products applies to the entire customs value of the finished good. For many affected products, this represents a significant increase in tariff costs.
HTS chapters most affected:
- Chapters 72 & 73: Iron and steel products
- Chapter 74: Copper and copper articles
- Chapter 76: Aluminum and aluminum articles
- Chapters 84, 85 & 94: Machinery, electronics, and furniture – common categories for derivative finished goods
For the full breakdown of the April 2026 changes, including which derivative products are covered and how to calculate your exposure, see: April 2026 Update to Section 232 Tariffs on Steel, Aluminum, and Copper
Section 201: Global Safeguard Investigations
While Sections 122, 301, and 232 get most of the attention, there’s a separate mechanism importers should be tracking: global safeguard investigations under Section 201 of the Trade Act of 1974.
Unlike Section 301 (which targets specific countries) or Section 232 (which targets specific industries for national security reasons), Section 201 safeguards investigations are triggered when a domestic industry can demonstrate that it’s being seriously injured by a surge in imports from anywhere.
The investigation is conducted by the USITC, and if the Commission makes an affirmative injury determination, it forwards remedy recommendations to the President, who makes the final call on whether to impose tariffs, quotas, or other relief.
The key word is global. A Section 201 safeguard applies to imports of the affected product from all countries, not just China or any other specific trade partner. If you’re sourcing the covered product from Vietnam, India, or anywhere else, you’re potentially affected.
What’s currently active:
The most significant open Section 201 investigation right now involves quartz surface products — countertops, flooring, tiles, and similar surfaces with silica as the primary material by weight. The investigation was initiated in November 2025 following a petition from US domestic producers, who alleged a 73% surge in imports between 2020 and 2024.
The USITC made an affirmative injury determination in April 2026, finding that quartz surface products are being imported in such increased quantities as to be a substantial cause of serious injury to domestic producers. The Commission will submit its report containing remedy recommendations to the President by May 18, 2026, after which the President has 60 days to decide what relief, if any, to impose.
If you import quartz surface products, this one is worth watching closely. A tariff of up to 50% or an import quota could take effect within months.
Recent history:
The quartz investigation isn’t an isolated case. A 2024 Section 201 investigation into fine denier polyester staple fiber resulted in an affirmative injury determination, with all four Commissioners recommending a four-year period of relief including a tariff-rate quota. Solar panels and large residential washers have been subject to Section 201 actions in recent years as well. The mechanism is well-established and being used more frequently as domestic industries push back against import competition.
Why this matters even if your product isn’t currently under investigation:
Section 201 investigations can move from petition to Presidential action in under a year. If you’re importing a product in a category where US domestic producers are under pressure — and in the current environment, that describes a lot of categories — a safeguard petition is a real possibility. The USITC maintains a public list of active investigations, which is worth checking periodically if you’re in a vulnerable sector.
Country of Origin: Why It Changes Everything
We’ve mentioned country of origin several times already, and it deserves its own treatment because it’s one of the most consequential variables in your tariff calculation.
Country of origin is not simply where your product was shipped from. It’s where it was substantially transformed into its final form. CBP uses this standard to determine which country-specific tariffs apply to any given shipment.
What this means in practice:
Same product, very different duty exposure. A metal bracket sourced from China might face a 10% Section 122 surcharge + 25% Section 301 + 50% Section 232 — a combined rate that could exceed 90% of customs value. The same bracket sourced from Vietnam may face the 10% Section 122 surcharge and and 50% Section 232 tariff, with no Section 301 exposure (assuming no Chinese-origin metal inputs).
Diversification is a real strategy, but it has rules. Many importers have shifted or are considering shifting production to Vietnam, India, or other Southeast Asian countries to reduce tariff exposure. This works, but only if the manufacturing in the new country constitutes genuine substantial transformation. Re-routing, repackaging, or minor assembly typically doesn’t qualify.
Documentation matters. CBP can and does request certificates of origin and supporting manufacturing documentation. If you’re sourcing from multiple countries or recently shifted suppliers, make sure your paper trail is clean.
For a side-by-side look at how tariff exposure differs across sourcing countries, see: [Sourcing from Vietnam vs China: How Tariffs Affect the Math] — coming soon.
For a full explanation of country of origin rules and how to verify yours, see: [What Is Country of Origin and Why It Matters for Customs] — coming soon.
A Note on Ongoing Investigations
The programs above represent what’s currently in effect, but there are more tariffs on the way.
Active Section 232 investigations are underway on semiconductors, pharmaceuticals, medical equipment, drones, lumber, and timber.
Section 301 investigations targeting trading partners beyond China are also possible as the administration tries to recreate the tariff amounts from before the supreme court ruling. Any of these could result in new tariff programs within the next 6 to 12 months.
We track developments across all of these programs and publish updates on our [blog] as they happen. If your supply chain touches any of the sectors under investigation, it’s worth knowing now rather than when a new rate takes effect.
How to Calculate What You'll Actually Pay
Knowing which tariff programs apply to your product is only half the equation. The other half is doing the math correctly.
The most common mistake importers make is treating the factory price as a proxy for their cost. It isn’t.
By the time your goods reach your warehouse, you’ve paid for international freight, insurance, customs duties, port fees, and local delivery. Each of those has to be built into your pricing before you set a margin, not discovered after the fact when your first shipment lands and the invoice is higher than you expected.
That full number has a name: your landed cost.
The Landed Cost Formula
At its simplest:
Landed Cost = Unit Price + International Freight + Insurance + Customs Duties + Port & Customs Fees + Local Delivery
In practice, each of those components needs to be calculated accurately for the formula to mean anything. Here’s what goes into each:
Unit price: Your factory or supplier cost per unit, in the currency of your contract. If you’re paying in a foreign currency, build in some buffer for exchange rate movement between order placement and payment.
International freight: Depends on shipping method (sea vs. air), your Incoterms, the origin port, and current market rates. Ocean freight in particular can be volatile, and quotes are usually not good for longer than 30 days at most. Get a current quote from your freight forwarder before finalizing any cost model.
Insurance: Typically 0.5–1% of the cargo value. Often overlooked, it is always worth having as a relatively low-cost way to protect your shipments. Your freight forwarder will be able to arrange this for you.
Customs duties: As detailed above, your total duty calculation starts with your HTS code and customs value, then applies each applicable tariff program on top.
Port and customs fees: Includes the Merchandise Processing Fee (MPF), Harbor Maintenance Fee (HMF), customs broker fees, and any applicable exam or inspection fees. Your freight forwarder should quote these for you along with the shipping price.
Local delivery: Typically trucking from the port to your warehouse or 3PL. Varies significantly by distance, location, and the weight of the shipment. Especially heavy loads, for example, may require a triaxle surcharge, and US cities may have their own weight regulations. Again, talk to your freight forwarder or local trucking company for rates.
How Tariffs Stack: A Worked Example
This is where many importers underestimate their costs. Tariffs in 2026 don’t replace each other. They layer on top of each other, all applied against the same customs value.
Let’s walk through a concrete example.
Say you’re importing steel storage shelving units from China. Your HTS code puts them in Chapter 94 (furniture) as a derivative steel product. Your supplier price is $50 per unit, and you’re ordering 500 units, a $25,000 shipment.
Here’s what your duty stack looks like:
| Tariff Program | Rate | Amount on $25,000 |
|---|---|---|
| Base duty rate | 3.9% | $975 |
| Section 122 surcharge | 10% | $2,500 |
| Section 301 (China) | 25% | $6,250 |
| Section 232 (derivative) | 25% | $6,250 |
| Total duties | ~63.9% | $15,975 |
Before freight, insurance, port fees, or delivery, you owe $15,975 in duties on a $25,000 order.
Your effective landed cost per unit isn’t the $50 your manufacturer charged. It’s ($25,000 +$15,975)/500 = $81.95, plus shipping and import fees on top of that.
This isn’t an extreme case. For metal-containing finished goods sourced from China, combined tariff rates in the 60–90% range are not unusual in 2026. Importers who haven’t revisited their cost models recently may be working from numbers that are significantly off.
A few important caveats on the above:
- Exact rates depend on your specific 10-digit HTS code. The numbers above are illustrative
- Some programs have product-specific exclusions that may reduce your liability
- The Section 232 derivative rate applies to the full customs value of the finished good as of April 2026, not just the metal content portion
Don't Forget What Tariffs Do to Your Margins
This is worth saying explicitly because it catches people off guard.
If you set your retail price based on a landed cost that didn’t fully account for tariffs, your margin isn’t just thinner than you thought. It may even be negative. And unlike most cost overruns, you can’t go back and renegotiate after the goods have cleared customs.
Run your numbers before you place the order. Then run them again if the tariff environment changes before your shipment arrives, which in 2026 is a genuine possibility.
Tools for Calculating Your Landed Cost
You don’t have to do this by hand. A few resources worth knowing:
First Link’s Landed Cost Calculator: We built this specifically for the 2026 trade environment, with dedicated fields for the Section 122 surcharge and other current import fees. It gives you a unit-by-unit breakdown so you can model different scenarios before committing to an order.
→ Download the Free Landed Cost Calculator
USITC Tariff Database: For looking up the standard duty rates on any HTS code. Free, authoritative, always current. https://hts.usitc.gov/
Your customs broker: For anything involving stacked tariffs on complex products, a licensed customs broker can give you a written duty estimate before your goods ship. The cost of that consultation is small compared to the cost of getting it wrong.
Strategies for Managing Tariff Costs
Understanding what you owe is the first step. The more important question is what you can do about it.
There is no way to make tariffs disappear, but there’s quite a bit importers can do to reduce their exposure, structure their supply chains more defensively, and avoid paying more than they legally have to. Some of these strategies are straightforward. Others require more lead time and planning. All of them are worth knowing.
Supplier Diversification: Shifting Where You Source
The most direct lever most importers have is where their products are made. Because Section 301 tariffs apply specifically to Chinese-origin goods, shifting production to Vietnam, India, or other Southeast Asian countries can significantly reduce your effective duty rate.
This isn’t a new idea. Companies have been moving supply chains out of China since the first trade war. But the new tariffs in 2025 and 2026 have made the math more appealing, and more and more companies are finding ways to shift their supply chains outside of China.
A few things to understand before you start:
It takes longer than you think. Finding a qualified factory, getting samples approved, running a pilot production run, and ironing out logistics typically takes 6–12 months at minimum. Sourcing diversification is a medium-term strategy, not a quick fix.
Not all countries are equal. Vietnam has deep manufacturing capability in furniture, apparel, footwear, electronics assembly, and many other categories. India is strong in textiles, pharmaceuticals, engineering components, and increasingly in electronics. Other Southeast Asian countries have specific strengths. The right alternative depends on what you’re making.
Country of origin rules apply here too. A product assembled in a new country using predominantly Chinese components may still be classified as Chinese-origin under CBP’s substantial transformation standard. If you’re shifting production to reduce Section 301 exposure, make sure the manufacturing activity in the new country genuinely transforms the product, not just repackages or lightly assembles it.
→ For a side-by-side comparison of tariff exposure across sourcing countries, see: [Sourcing from Vietnam vs China: How Tariffs Affect the Math] — coming soon.
HTS Classification Review: Make Sure You're Not Overpaying
This one is underutilized and often yields immediate results.
Misclassification cuts both ways. Most conversations about HTS errors focus on underpayment and the risk of CBP penalties, but overpayment is just as common and entirely your problem to catch. CBP isn’t going to flag you for paying too much.
If you’ve been importing the same product for a year or more without revisiting the classification, it’s worth a review, especially given how significantly the tariff landscape has changed. A code that carried modest duties two years ago may now trigger Section 232 derivative exposure. Conversely, a code you’ve been applying may have a more precise subheading that carries a lower rate.
The questions worth asking:
- Is your current code the most accurate description of your product at the 10-digit level?
- Have any chapter notes or legal notes changed since you last classified?
- Does your product qualify for a more favorable subheading based on material, function, or end use?
- Can slight changes to your product’s design or material composition qualify you for a lower tariff rate?
A licensed customs broker or trade attorney can conduct a formal classification review. For high-volume importers, the savings from finding even one code correction can easily justify the cost.
US-Origin Metal Inputs: The Section 232 Reduction
If your products fall under Section 232 derivative coverage, you can qualify for a 10% rate available to products manufactured abroad using metal that was melted, poured, or smelted entirely in the United States.
If your manufactures have access to US-sourced steel or aluminum, this can reduce a 25% derivative duty down to 10%. You just need to be able to prove the origin of the metal inputs through your supply chain, and your manufacturer needs to be willing and able to provide that certification.
This isn’t feasible for every supply chain, but for importers dealing with high-value metal-intensive products, the savings can be substantial enough to make supply chain restructuring worthwhile.
Working With a Procurement Partner
There’s a version of tariff management that happens at the research and planning level: reading the schedules, running the numbers, understanding the rules. Everything above falls into that category, and it’s all genuinely useful.
But there’s another version that happens at the factory level, and it’s harder to replicate on your own.
When you have established relationships with manufacturers across China, Vietnam, India, and other Southeast Asian markets, you have options that a purely US-based importer doesn’t. You can get honest answers about whether a factory in Vietnam is actually manufacturing a product or just relabeling it. You can qualify alternative suppliers quickly because you’ve already done business in those markets. You can evaluate the real cost difference between sourcing countries — not just the tariff math, but the quality, lead time, and reliability trade-offs that determine whether a switch actually makes sense.
In our experience working with clients across e-commerce, wholesale, and manufacturing, the importers who manage tariff costs most effectively aren’t the ones who are best at reading the HTS schedule. They’re the ones who have built supply chains with flexibility built in: multiple qualified suppliers, diversified country exposure, and the ability to shift volume when the trade environment shifts.
That kind of flexibility takes time to build. The best time to start is before you need it.
If you’re looking at your current supply chain and want to understand your tariff exposure and your options, [get in touch]. We work with clients across a wide range of categories and can give you a grounded view of what’s realistic.
Frequently Asked Questions
Who pays import tariffs — the buyer or the seller?
The tariff is paid by the US importer, the company or individual who is the legal “importer of record” on the customs entry. Your foreign supplier does not pay US tariffs, regardless of what your contract says or what shipping terms you’ve negotiated. Some suppliers will quote you on a DDP (Delivered Duty Paid) basis, meaning they handle and absorb the customs process on your behalf, but in that case, the cost is simply baked into their price. And be careful, because DDP terms from suppliers may involve under-reported customs duties, which is customs fraud.
Can tariff rates change after I place an order?
Yes, and in the current environment, this is a real operational risk. Tariff rates can change via Presidential proclamation, court ruling, or new trade action, sometimes with very little notice. Your goods may be subject to a different rate when they arrive at the US port than the rate that was in effect when you placed the order. There’s no general protection against this. The practical response is to build some buffer into your cost models, stay current on trade developments, and for large orders, consider whether the timing of your shipment creates meaningful exposure.
How do I know if my product is subject to Section 301?
Section 301 tariffs apply to goods that originate in China, meaning they were substantially manufactured there, and fall within the HTS subheadings covered by the relevant trade actions. The USTR maintains the official list of covered HTS codes, which you can search at the USTR Section 301 Tariff Database. The process is: identify your 10-digit HTS code, search in the 301 database, and see the resulting tariffs that apply to your HTS code when manufactured in China. If you’re uncertain about either your classification or your origin determination, a customs broker can help you work through it.
What happens if I use the wrong HTS code?
It depends on the nature and scale of the error. CBP has broad authority to audit importers and assess additional duties, interest, and penalties for misclassification. In cases of negligence, where a reasonable importer should have known better, penalties can be assessed on the unpaid duties. In cases of gross negligence or fraud, they can be severe. Beyond the financial exposure, misclassification can also trigger holds and examinations on future shipments once CBP flags your account.
The more common outcome for honest mistakes is a duty demand with interest. CBP finds the error, issues a bill, and you pay the difference. That’s not catastrophic, but it’s disruptive and entirely avoidable. Verify your code before your first shipment, and revisit it any time your product or the tariff schedule changes.
Are there ways to legally reduce my tariff bill?
Yes, several, though none of them are effortless. Sourcing from lower-tariff countries is the most significant lever for most importers. Accurate HTS classification ensures you’re not overpaying on a code that doesn’t precisely fit your product. Changing your product design to legally qualify for a lower-tariff HTS code is sometimes an option. Tariff exclusions exist for certain product categories under Section 301 and Section 232 and are worth investigating if you’re importing specialized industrial inputs. For Section 232 derivative products, using US-origin metal inputs can reduce your rate from 25% to 10%.
All of these are covered in more detail in the [Strategies for Managing Tariff Costs] section above.
Do tariffs apply to samples?
Generally, yes. Samples are subject to the same duty rates as commercial shipments, since CBP classifies goods based on what they are, not why they’re being imported. However, there are exceptions. Samples of negligible value (typically under $1 each and not suitable for resale) may qualify for duty-free treatment. Goods imported under a carnet, an international customs document used for temporary importation, can enter duty-free if they’re being returned after use. For most product sourcing situations, the practical approach is to keep sample quantities small enough that the duties are a minor cost rather than trying to engineer around them.
What is the Merchandise Processing Fee and do I always pay it?
The Merchandise Processing Fee (MPF) is a CBP user fee charged on most commercial imports. In 2026 it’s 0.3464% of the customs value, with a minimum of $32.71 and a maximum of $634.62 per entry. It applies to virtually all commercial shipments regardless of the tariff rate on the goods themselves, as it’s a processing charge and not a tariff. The main exceptions are goods imported under certain free trade agreements, which may qualify for MPF exemption. It’s a relatively small number in most cases, but it belongs in your landed cost model.
Navigate the 2026 Tariff Landscape with Confidence
The tariff environment in 2026 is the most complex it’s been in decades. Rates are higher, programs are layered, and the rules continue to change. For importers who are used to treating duties as a footnote in their cost model, the current landscape requires a different level of attention.
The good news is that most of the risk is manageable with the right information and the right supply chain structure. Importers who understand their HTS codes, know which programs apply to their products, and have built relationships with suppliers across multiple countries are significantly better positioned than those who haven’t.
First Link works with clients across industries to build procurement programs that account for the full landed cost, not just the factory price. We have in-country teams and partner networks across China, Vietnam, India, and Southeast Asia, which means we can help you understand your current exposure and evaluate your real options for reducing it.
If you’re importing now or want a clearer picture of what you’re paying and what you could be paying, we’d be glad to talk.
More Resources on US Import Tariffs
Core Guides
- How to Find Your HS Code for US Imports
- How to Calculate Landed Costs for US Imports (Free Calculator)
- April 2026 Update to Section 232 Tariffs on Steel, Aluminum, and Copper
Latest Insights
- The Updated Tariff Landscape (Again)
- The Updated Tariff Landscape
- US and India Near Deal for 15-16% Tariffs
Coming Soon
- Section 301 Tariffs on China: What Importers Need to Know
- What Is Country of Origin and Why It Matters for Customs
- Sourcing from Vietnam vs China: How Tariffs Affect the Math
