NAICS311

Subsector · Trade-value-weighted · 2026

Food Manufacturing

MFN baselineBilateral deal rates6 primary products35 HTS chapters

Effective rate range

15% – 21%

Across 6 primary products

HTS chapters covered

35

Dominant tariff layers

MFN + Bilateral

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 and bilateral-deal interaction

Food manufacturing inbound flow operates predominantly on the column-one general MFN duty rate plus, where applicable, a bilateral-deal-driven rate from one of the recent framework agreements. The bilateral deal exposure is what distinguishes this hub's tariff profile from the agricultural hub. Several food-category-relevant bilateral deals signed in the 2025 framework cycle established defined rates for partner-country imports in categories where the bilateral framework supplanted the standard MFN baseline. The USITC HTS Online Reference Tool publishes the operative rate per subheading; the bilateral deal text published in the Federal Register is the binding authority for any rate that deviates from the standard MFN schedule.

For Chapter 22 wine and spirits imports specifically, the bilateral framework with European producers established defined rate treatment that supersedes both the standard MFN baseline and any older trade-preference programmes. The bilateral rate is published per signatory country and operates on a calendar-year basis with quota volume adjustments published periodically. 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 bilateral framework does not generally modify these baselines 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 attaches across most subheadings in this hub. The implementing proclamation exemption list carved out specific food-security-critical categories — primarily certain unprocessed grain and oilseed categories — but the bulk of the value-add processed food categories covered here remain subject to the Section 122 surcharge. For a packaged-food shipment from a non-USMCA non-bilateral partner country, the effective rate combines the MFN baseline (typically zero to six percent) with the Section 122 surcharge (ten percent) for a combined rate in the low-to-mid teens.

Where bilateral deal rates apply, the interaction with Section 122 depends on the specific bilateral text. Several 2025 framework agreements explicitly set the inclusive rate including any general surcharge layers; others established the rate exclusive of subsequent unilateral surcharges and leave the Section 122 attachment as an open question pending bilateral consultation. The Federal Register bilateral-deal publication should be 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 follows the Section-232 pattern: USMCA-qualifying food products enter at zero MFN duty, and the Section 122 surcharge does not attach to USMCA-qualifying goods under the current proclamation interpretation. For non-USMCA partner-country food imports — Spanish olive oil, Brazilian coffee, French wine — the Section 122 surcharge does attach unless a bilateral-deal carve-out applies.

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 any Section 122 surcharge if the origin country is outside USMCA and outside any bilateral-deal coverage. 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 bilateral-deal rate established in the 2025 framework cycle modifies the customs-side component but does not affect 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; bilateral-deal rates may supersede MFN for specific partner countries; Section 122 attaches as a separate surcharge unless USMCA-qualifying or exemption-listed. 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).

No discrete rate-change history applies to this industry's dominant tariff authorities.

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

Yes, with carve-outs. The February 2026 Section 122 proclamation attaches a 10 percent surcharge on top of the MFN baseline for most processed food categories. The exemption list carves out specific food-security-critical unprocessed grain and oilseed categories but does not exempt the broader value-add processed food segments. For a non-USMCA non-bilateral packaged food shipment, the combined customs cost is the MFN baseline plus the Section 122 surcharge.

USMCA-qualifying Mexican packaged foods enter at zero MFN duty, and the Section 122 surcharge does not attach. 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 depends on the specific bilateral deal and the specific subheading. Several 2025 framework agreements established defined rates that supersede the MFN baseline for partner-country imports in specific categories. For some categories the bilateral rate is below the MFN baseline (effectively a preference), and for others it is above (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 and any applicable Section 122 surcharge) 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. Last verified May 13, 2026.