U.S. import tax policies on Chinese goods have been changing frequently. Multiple taxes and fees are being applied at the same time, and some of these policies are under legal challenge or approaching their expiration date:

The basic HTS duty applies to all imported products. The rate varies by product based on its HTS code, ranging from 0% to 37.5%, with most consumer goods falling between 2.5% and 6%. This is a permanent policy, and specific rates can be found on the U.S. International Trade Commission website.

The Section 301 tariff is an additional charge targeting specific Chinese trade practices. The rate is typically 7.5% or 25%, with some products as high as 100%. This policy is currently in effect with no announced end date.

There is also a 10% temporary tariff under Section 122, which took effect on February 24, 2026, and is set to last 150 days, expiring on July 24, 2026. This tariff is currently under legal dispute, but U.S. Customs continues to collect it for now.

The Merchandise Processing Fee (MPF) is required for all formal imports. It is set at 0.3464% of the declared value, with a minimum of $33.58 and a maximum of $651.50 for fiscal year 2026. This is a permanent fee adjusted annually for inflation.

It is also worth noting that on June 2, 2026, the U.S. Trade Representative proposed a new 12.5% Section 301 tariff on goods from China. This proposal is currently in a public comment period, with a hearing scheduled for July 7, 2026. It could take effect as early as late July.

The table below summarizes these charges:

For example, a flexible packaging product with a 3% basic duty and a 25% Section 301 tariff would currently pay approximately: 3% + 25% + 10% + 0.35% = 38.35% in total import taxes and fees. If the proposed 12.5% new tariff takes effect, the total would rise to approximately 50.85%.

Given the rapidly changing U.S. trade policy landscape, it is recommended to use "import taxes are the buyer's responsibility" terms in your quotes and to check the latest rates with your freight forwarder or customs broker. Tianyuan Packaging will continue to monitor policy developments and keep our customers informed.