NAICS311

Subsector · Trade-value-weighted · 2026

Food Manufacturing

MFN baselineSection 301Section 301 (forced labor)6 primary products35 HTS chapters

Effective rate range

0% – 43.5%

Across 6 primary products

HTS chapters covered

35

Layers charged

MFN + S301 + S301-FL

NAICS level

Subsector

311 · 2022 vintage

Food manufacturing sits downstream of agriculture but moves on a different schedule

Food manufacturing — NAICS 311 (Food Manufacturing) — covers the processing, preserving, and packaging of food products from agricultural inputs. The structural difference from the agriculture hub (NAICS 11) is that NAICS 311 captures value-add transformation: roasting coffee, milling flour, canning vegetables, pasteurising dairy, formulating nutritional supplements, refining oils. The inbound flow into this industry is therefore concentrated in finished consumer-ready food products and high-value processed ingredients rather than the bulk-crop categories that dominate the agricultural hub.

The six primary product categories tracked here cover the bulk of inbound food-manufacturing trade. Packaged foods — prepared meals, frozen entrees, processed snacks — draw primarily from Mexico, Canada, and select European origins. Coffee and tea (overlap with the agriculture hub) draws from Brazil, Colombia, Vietnam, and Ethiopia. Olive oil and cooking oils draws from Spain, Italy, Tunisia, and Turkey. Animal feed connects to corn and oilseed inputs from multiple origins. Nutritional supplements draws from a broad supplier list spanning Asia, Europe, and the Americas. Wine and spirits draws from France, Italy, the UK, Mexico, and select South American producers.

The MFN baseline after the country rates ended

Food manufacturing inbound flow operates predominantly on the column-one general MFN duty rate. Several food-category-relevant framework agreements signed in the 2025 cycle once established defined rates for partner-country imports that supplanted the standard MFN baseline, and that exposure used to distinguish this hub's tariff profile from the agricultural hub. Those country rates were lines in the Executive Order 14257 reciprocal tariff and Executive Order 14389 terminated them on February 20, 2026, so the MFN baseline now stands on its own for these categories, with the forced-labor Section 301 layer where the origin is on the covered list. The USITC HTS Online Reference Tool publishes the operative rate per subheading, and remains the binding authority for any rate that deviates from the standard MFN schedule.

For Chapter 22 wine and spirits imports specifically, the framework with European producers established defined rate treatment that superseded both the standard MFN baseline and any older trade-preference programmes, on a calendar-year basis with periodic quota-volume adjustments. That treatment ended with the reciprocal tariff on February 20, 2026; European wine and spirits now carry MFN plus the forced-labor Section 301 layer, capped for the European Union at ten percent net of MFN. For coffee and tea under Chapter 9, the MFN rate is zero for unroasted coffee and a small specific duty per kilogram for tea — the framework did not generally modify these baselines in any case, because they are already at or near zero. For packaged foods under Chapter 19 (bakery and grain preparations) and Chapter 21 (miscellaneous edible preparations), the MFN baseline runs between zero and roughly six percent depending on subheading.

Why food manufacturing intersects Section 122 differently

The February 2026 Section 122 ten-percent surcharge lapsed to zero on July 24, 2026, at the end of its 150-day statutory window under 19 U.S.C. § 2132. While it ran it attached across most subheadings in this hub, and the implementing proclamation exemption list carved out specific food-security-critical categories — primarily certain unprocessed grain and oilseed categories — while leaving the bulk of the value-add processed food categories covered here subject to it. Both the surcharge and the carve-out are now historical. For a packaged-food shipment from a non-USMCA partner country, the effective rate is the MFN baseline (typically zero to six percent) plus the forced-labor Section 301 duty if the origin is on the covered list, which at 10 or 12.5 percent generally lands the combined figure in much the same low-to-mid teens as before. Origins not on that list pay the MFN baseline alone.

The question of how those country rates interacted with Section 122 is now moot in both directions: the rates were terminated on February 20, 2026 and Section 122 itself lapsed to zero on July 24, 2026. Some 2025 framework agreements had set an inclusive rate covering general surcharge layers; others set a rate exclusive of subsequent unilateral surcharges and left the question open. The Federal Register termination notice is the authority for what is no longer collected, and the HTS schedule remains the per-shipment verification source.

USMCA-qualifying food manufacturing and the integrated supply chain

Canadian and Mexican food manufacturers occupy a structural position in the US import flow because the USMCA framework zero-rates qualifying food categories subject to the chapter-specific rules of origin. Mexican packaged foods, Mexican fresh-produce-derived processed products, Canadian dairy-adjacent and grain-derived products all enter at zero duty cost on the MFN component if they satisfy the qualifying determination. The qualification analysis becomes nontrivial for highly processed foods where ingredient inputs may originate outside the USMCA member states; a Mexican-assembled packaged food product made substantially from US-grown inputs and Mexican processing labour qualifies cleanly, while a Mexican package incorporating non-USMCA spice inputs may fail the chapter-specific rule.

The Section 122 exemption interaction followed the Section-232 pattern: USMCA-qualifying food products enter at zero MFN duty, and the Section 122 surcharge never attached to USMCA-qualifying goods while it was in force, under the proclamation interpretation that applied then. For non-USMCA partner-country food imports — Spanish olive oil, Brazilian coffee, French wine — the Section 122 surcharge lapsed to zero on July 24, 2026, and the country-rate carve-outs that once modified it were themselves terminated five months earlier.

Nutritional supplements and the FDA-customs interaction

Nutritional supplements occupy a specific regulatory position because their entry is governed by both customs tariff rules and Food and Drug Administration product-safety rules. The customs tariff component for most supplement subheadings under Chapter 21 carries a small MFN duty between zero and roughly five percent, plus the forced-labor Section 301 duty where the origin is on the covered list; the Section 122 surcharge lapsed to zero on July 24, 2026 and the country-rate coverage was terminated in February 2026. The FDA component requires importer-of-record compliance with the relevant product-safety standards and labelling requirements; the FDA can refuse entry on non-customs grounds independent of the tariff determination. The two frameworks are independent, and a shipment can clear customs but be held by FDA at the same port if it fails the regulatory review.

For supplement importers, the practical compliance workflow involves dual filings: a customs entry under the relevant HTS subheading at the duty rate, and an FDA prior-notice filing for the food-product category. The Department of Commerce-published guidance on food-import compliance, the FDA's Import Trade Auxiliary Communications System, and the standard customs entry process all operate on independent timelines that the importer of record must coordinate.

The wine and spirits category and Chapter 22 specifics

Wine and spirits under HTS Chapter 22 carries a specific-duty structure rather than a pure ad-valorem rate for most subheadings. The wine category specifically applies a cents-per-litre duty plus an ad valorem component on top of the federal excise tax on alcoholic beverages. The combined customs-plus-excise cost on a typical wine shipment lands meaningfully higher than the headline duty rate suggests, and the per-shipment landed-cost calculation requires both the customs tariff and the federal excise component. For French and Italian wines specifically, the country rate established in the 2025 framework cycle modified the customs-side component while it was in force; it was terminated on February 20, 2026, so the customs side is now MFN plus the forced-labor Section 301 layer. Neither ever affected the federal excise tax, which remains a separate layer.

The Federal Trade Commission consumer-protection overlay

Beyond the customs duty schedule and the FDA product-safety framework, food-manufacturing imports face a third regulatory layer through the Federal Trade Commission consumer-protection framework. The FTC administers truth-in-labelling enforcement, deceptive-advertising rules, and certain country-of-origin marking requirements that apply to imported food products sold to US consumers. The country-of-origin marking under Section 304 of the Tariff Act of 1930 requires that consumer-ready packaged foods carry conspicuous country-of-origin labelling at the point of retail sale; CBP enforces the marking requirement at the port of entry, while the FTC enforces the truth-in-labelling component at the consumer-facing stage.

The country-of-origin marking requirement has been the subject of recurring enforcement actions across the past decade, with several high-profile cases involving misrepresentation of country-of-origin for olive oil, honey, cheese, and certain seafood categories. The Department of Commerce-published guidance on country-of-origin determinations interacts with the FTC truth-in-labelling framework: an importer must satisfy both the customs-side determination at entry and the consumer-facing labelling requirement at retail, and the two frameworks operate on independent enforcement timelines. For nutrition labelling and ingredient declaration, the FDA-administered nutrition facts panel requirements operate alongside the FTC framework, adding a fourth compliance layer for any consumer-ready packaged food import.

Where to verify a specific food-manufacturing rate

The verification workflow starts with the HTS chapter identification (Chapter 4 dairy, Chapter 9 coffee and tea, Chapter 11 milling products, Chapter 15 oils and fats, Chapter 16 prepared meat and fish, Chapter 17 sugars and confectionery, Chapter 19 bakery, Chapter 20 prepared vegetables and fruit, Chapter 21 miscellaneous edible preparations, Chapter 22 wine and spirits). The column-one general MFN rate is the starting point; USMCA qualifying status zeros that out for Canadian or Mexican origin; the partner-country rates that once superseded MFN were terminated in February 2026; and the forced-labor Section 301 duty attaches where the origin is on the covered list. There is no Section 122 step left in this workflow: the surcharge lapsed to zero on July 24, 2026. The USITC DataWeb tariff database cross-references the rate against actual customs collections by calendar quarter. The BLS QCEW industry index provides the NAICS 311 employment and establishment context for the broader sector. Food-manufacturing importers handling specialty perishables, seasonal commodity items, or supplement-category products should additionally consider the FDA prior-notice timing requirements against the broader shipment scheduling, because the regulatory-side review windows can run several days behind the customs clearance schedule and the perishable nature of many food-manufacturing categories makes the time-window management a meaningful operational consideration beyond the tariff calculation itself. Customs brokers with food-specific specialisation typically maintain the FDA prior-notice integration and the carrier-side cold-chain coordination workflows that perishable food-product imports require for reliable port-to-shelf movement. Importers handling new product categories or new supplier countries should plan for an extended regulatory-onboarding cycle before steady-state shipment scheduling becomes viable across the multi-agency compliance perimeter.

Top Affected Products

6 products · sorted by effective rate

Each card shows the product's effective rate (MFN + dominant authority stack), the leading tariff layer, and the top three sourcing countries (linked to per-country pages).

Find cheaper sourcing countries for food manufacturing products →

Compare every feasible origin by yearly duty & fee savings — the full stack (MFN + Section 122 + Section 232 + Section 301 + USMCA + MPF + HMF) for each.

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Frequently Asked Questions

No — not since July 24, 2026. The February 2026 Section 122 proclamation attached a 10 percent surcharge on top of the MFN baseline for most processed food categories, with a carve-out for specific food-security-critical unprocessed grain and oilseed categories, but the authority reached its 150-day statutory limit under 19 U.S.C. § 2132 on July 24, 2026 and lapsed to zero with no Congressional extension. For a non-USMCA packaged food shipment the combined customs cost is now the MFN baseline plus the forced-labor Section 301 duty (10 or 12.5 percent) if the origin is on the covered list that took effect the same day, and the MFN baseline alone if it is not.

USMCA-qualifying Mexican packaged foods enter at zero MFN duty, and the Section 122 surcharge never attached to USMCA-qualifying goods while it was in force, before it lapsed to zero on July 24, 2026. The qualifying determination depends on the chapter-specific rule of origin — typically requiring the substantial-transformation test to be satisfied within Mexico or with sufficient USMCA-member input content. Highly processed Mexican foods incorporating significant non-USMCA ingredient inputs may fail the qualifying test and revert to standard MFN treatment.

It depended on the agreement and the subheading, and the question is now historical: Executive Order 14389 terminated those rates on February 20, 2026 and they are no longer collected. Several 2025 framework agreements had established defined rates superseding the MFN baseline for partner-country imports in specific categories. For some the rate sat below the MFN baseline (effectively a preference), for others above it (effectively a managed rate). The Federal Register publication of each bilateral framework is the binding authority for the operative rate per signatory and per subheading.

Wine and spirits under HTS Chapter 22 carry a specific-duty structure (cents per litre) in addition to any ad valorem component, plus the federal excise tax on alcoholic beverages, which is a separate layer from the customs duty. The combined customs-plus-excise cost on a typical wine shipment is materially higher than the headline customs duty rate alone. The bilateral-deal framework with European producers modifies the customs-side component but does not affect the federal excise tax.

Yes. Nutritional supplement entry requires both customs clearance under the relevant HTS subheading (typically Chapter 21 with a small MFN duty, plus the forced-labor Section 301 duty where the origin is covered — Section 122 lapsed to zero on July 24, 2026 and no longer applies) and FDA prior-notice filing under the food-product compliance framework. The FDA can refuse entry on non-customs grounds independent of the tariff determination. A shipment can clear customs but be held by FDA at the same port if it fails the regulatory product-safety review.

NAICS 11 (agriculture) covers upstream crop and livestock production; NAICS 311 (food manufacturing) covers the value-add transformation of those agricultural inputs into processed food products. The structural difference matters because the inbound trade flow is concentrated in finished consumer-ready products and processed ingredients (NAICS 311) rather than the bulk-crop categories (NAICS 11). The tariff schedules also differ: the agriculture hub draws on HTS Chapters 1-12 and 23, while food manufacturing concentrates in Chapters 15-22.

Disclaimer: CalcMyTariff.com provides tariff estimates for informational purposes only. Actual duty rates depend on the specific HTS classification of your goods, which requires professional customs brokerage expertise. Rates shown reflect our best interpretation of currently published tariff schedules and may not include all applicable duties, anti-dumping duties, countervailing duties, or special tariffs. Consult a licensed US customs broker for binding determinations. Tariff rates change frequently — verify current rates with CBP or USITC before making import decisions.

Tariff rates from Tax Foundation, USITC, and Penn Wharton Budget Model; retaliatory and industry data from the ITA Foreign Retaliations Database and U.S. Census Bureau (NAICS). Last verified .