US Tariff Types Explained

Several overlapping tariff authorities determine what you pay on US imports in 2026. Each guide explains the legal basis, current rates, affected products, and how the layers interact with each other.

All Tariff Types

6 guides
Section 122Expires 2026-07-24
Section 122 Global Surcharge
Section 122's 10% surcharge lapsed July 24, 2026; a forced-labor Section 301 duty backfilled it for ~60 economies. Legal basis and exemptions.
Current rate: 0% — Section 122 lapsed July 24, 2026 by operation of its 150-day statutory limi
Section 232
Section 232 National Security Tariffs
Section 232 national security tariffs: steel 50%, aluminum 50%, autos 25%, copper 50%, lumber 10%, semiconductors 25%. No expiration date.
Current rate: Steel 50%, Aluminum 50%, Copper 50% (all since June 4, 2025); Automobiles 25% (s
Section 301
Section 301 China Tariffs
Section 301 China tariffs: 7.5-100% on Chinese imports depending on product. Lists 1-4A rates, 2024 increases for EVs, solar, and semiconductors.
Current rate: List 1 (machinery, aerospace): 25% on $34B of goods; List 2 (semiconductors, che
Section 338
Section 338 Canada Retaliatory Duties
Section 338: an extra 50% on annexed Canadian goods from Aug 19, 2026. Applies even to USMCA-qualifying goods; Section 232 articles are carved out.
Current rate: An additional 50% ad valorem on Canadian goods listed in the annexes of three se
USMCA
USMCA Duty-Free Treatment
USMCA provides 0% tariffs on qualifying goods from Canada and Mexico. Learn the rules of origin, automotive requirements, and how to qualify.
Current rate: 0% for goods that qualify under USMCA rules of origin — with one exception from
Bilateral Deals
Bilateral Trade Deals
The EU, Japan, Korea, Taiwan, India and Vietnam reciprocal rates were terminated Feb 20 2026 by EO 14389. What they pay now, and how refunds work.
Current rate: EU 15%, Japan 15%, South Korea 15%, Taiwan 15% (since March 1, 2026, persisting
Tariff Stacking Formula

Total = MFN + max(S122, S232, Bilateral) + S301 + forced-labor S301 + S338

S232 products excluded from S122. S301 stacks on top (China only). The forced-labor S301 duty applies only to covered economies. Section 338 applies only to Canada, only to annexed non-S232 goods, and only from August 19, 2026 — but it is the one layer a USMCA claim does not waive. USMCA-qualifying goods are 0% on every other layer.

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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 .