State of US tariffs 2026: the layered duty landscape, by the numbers
We analysed every line of the current US Harmonized Tariff Schedule against Section 301, Section 232, and IEEPA layers. Trade-weighted averages, chapter rankings, and what the data means for sourcing decisions.
The US tariff landscape in 2026 looks nothing like it did five years ago. The simple "MFN rate" most importers grew up with is now layered with Section 301 surcharges, Section 232 steel and aluminium measures, IEEPA reciprocal tariffs, and product-specific anti-dumping duties.
We pulled the current US Harmonized Tariff Schedule (HTS) and analysed the actual landed cost picture facing US importers in 2026. This is what the data shows.
Methodology
We used the official HTS database as published by the USITC, cross-referenced with the most recent USTR notices on Section 301 (Lists 1–4A and the May 2024 strategic-sector adjustments), Section 232 (steel and aluminium plus derivative articles), and the 2025 IEEPA tariff actions.
For each 8-digit HTS line, we calculated the MFN ad valorem rate (Column 1 General), the effective rate when sourced from China (MFN plus applicable Section 301), and the effective rate from FTA partners (Column 1 Special, where eligible). Trade-weighted averages use 2024 import value as the weight.
Note: rates here reflect the schedule in force as of April 2026. Tariff schedules update at least twice a year, and IEEPA rates have been revised six times since their introduction.
Headline numbers
The headline figures across the US tariff schedule.
| Metric | Value |
|---|---|
| US HTS lines (8-digit) | ~10,400 |
| Chapters with duty-free MFN average | 23 of 99 |
| Trade-weighted MFN average (all imports) | ~3.4% |
| Simple MFN average across all lines | ~5.0% |
| Trade-weighted effective rate, China origin | ~19% |
| Trade-weighted effective rate, USMCA-qualifying | <1% |
The 3.4% headline rate is misleading
The 3.4% headline rate is the same number policymakers cite to call US tariffs "low." It is a true average — and it is also misleading. The variance across chapters is enormous. A handful of chapters (apparel, footwear, sugars, dairy, tobacco) carry double-digit duties. Most of machinery and electronics is at or near zero.
The pattern survives every administration: high rates where the US has a domestic constituency to protect, low rates where it does not.
Duty rates by HTS chapter
The chapters carrying the highest MFN averages are unchanged from a decade ago — apparel, footwear, prepared foods, and tobacco have been protected since the original GATT schedule.
| Chapter | Description | Avg MFN |
|---|---|---|
| 64 | Footwear | 11.1% |
| 62 | Apparel, not knitted | 11.6% |
| 61 | Apparel, knitted | 11.4% |
| 24 | Tobacco | 17.5% |
| 17 | Sugars (TRQ) | 11.0% |
| 04 | Dairy (TRQ) | 10.8% |
| 50–60 | Textiles | 6.5–9.2% |
| 39 | Plastics | 5.4% |
| 84 | Machinery | 1.7% |
| 85 | Electronics | 1.6% |
| 90 | Optical/medical | 2.5% |
| 71 | Jewelry, precious | 5.8% |
What Section 301 changed
Section 301 layered new tariffs on roughly $370B of imports from China across four phased lists.
List 1 — July 2018, 25% on industrial intermediates and machinery.
List 2 — August 2018, 25% on chemicals, plastics, and components.
List 3 — September 2018 at 10%, raised to 25% in May 2019; covers consumer electronics and household goods.
List 4A — September 2019, 7.5% on consumer goods (apparel, footwear, sporting goods).
The May 2024 USTR review left these tiers intact and raised rates on a strategic-sector subset: battery EVs to 100%, photovoltaic cells and assembled modules to 50%, legacy-node semiconductors to 50%, and ship-to-shore cranes to 25%.
What IEEPA tariffs added in 2025
The 2025 IEEPA actions introduced a 10% reciprocal baseline applicable to most countries, with elevated rates for trading partners deemed non-reciprocal. The new stack:
Total landed duty rate = MFN base + Section 301 (if China origin) + Section 232 (if steel/aluminium or derivative) + IEEPA reciprocal (varies by origin) + AD/CVD (if order in force) − FTA preference (if qualifying).
For most consumer goods sourced from China, the layered rate now sits between 27.5% and 45%, depending on the HTS line and whether the strategic-sector adjustment applies.
Three patterns in the post-2018 trade data
1. The China-to-Vietnam shift is real but uneven. Vietnam took roughly $90B of US import value previously sourced from China between 2018 and 2024 — concentrated in furniture, apparel, and lower-end electronics. It plateaued in 2025 once Vietnamese imports became subject to the IEEPA reciprocal rate.
2. Mexico is the FTA winner. USMCA-qualifying imports from Mexico grew 38% from 2020 to 2024. The advantage is twofold: 0% duty on qualifying goods, and immunity (so far) from IEEPA reciprocal rates.
3. Tariff engineering is back. Importers are restructuring product designs to fall under lower-duty HTS lines — replacing leather components in footwear to drop chapters, or adjusting fabric weight to shift apparel between chapters 6109 and 6110.
Warning: tariff engineering is legal but heavily scrutinised. CBP regularly issues binding rulings reclassifying engineered products. Request a binding ruling first if you go this route.
Footwear — duty rates already extreme
Footwear has the highest sustained MFN rates in the entire US tariff schedule. The "rubber-soled, textile upper" basket sits at the top of an already high chapter. When you stack Section 301 (List 4A) and IEEPA reciprocal on the China-origin variants, total duty can exceed 60%.
| HTS | Description | MFN |
|---|---|---|
| 6404.11.20 | Sports footwear, rubber/plastic outer soles, textile upper, value over $12/pair | 20% |
| 6404.11.41 | Athletic footwear, rubber soles, textile upper | 7.5% |
| 6402.99.31 | Other footwear, rubber/plastic soles, valued over $6.50/pair | 37.5% |
Electronics — MFN low, Section 301 exposure high
Most consumer electronics carry near-zero MFN rates because the US has no domestic production base to protect. The duty exposure is almost entirely Section 301.
| HTS | Description | Combined rate |
|---|---|---|
| 8517.13.00 | Smartphones | 0% MFN, 7.5% Section 301 (List 4A) |
| 8528.72.64 | LCD televisions, color | 3.9% MFN, 25% Section 301 (List 3) |
| 8504.40.95 | Static converters (chargers, power supplies) | 1.5% MFN, 25% Section 301 (List 3) |
Steel and aluminium — 232 stacks
Section 232 imposes 25% on most steel articles and 25% on aluminium (raised from 10% in 2025), applied to both raw materials and a wide list of derivative articles (nuts, bolts, structural shapes). This stacks on top of MFN. A bicycle frame, a steel patio chair, a roofing fastener — all caught by the derivatives expansion.
How to use this data
Three actions follow from the current landscape.
1. Re-classify your catalogue. If your last classification was pre-2024, your effective rates are wrong. The strategic-sector adjustments and IEEPA tariffs hit specific HTS lines that did not exist at higher rates before.
2. Diversify origin where it pays. The arithmetic on USMCA Mexico vs China is now compelling for any product with high labour content.
3. Set up monitoring. With six revisions to IEEPA tariffs in 12 months, manual tracking is not viable.
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