It is unsettled. The Supreme Court struck down the broad IEEPA "reciprocal" and fentanyl tariffs on 20 February 2026. The administration replaced them on 24 February with a 10% across-the-board tariff under Section 122 of the Trade Act of 1974; that measure was ruled unlawful by the Court of International Trade on 7 May 2026 but remains collected pending appeal, and Section 122 authority expires on 24 July 2026 unless Congress extends it. The Section 232 sector tariffs (steel, aluminum, autos, copper) were not struck down and remain in force. Treat the per-country rates here as the 2025 reciprocal schedule and verify current duties against the HTSUS.

Under the 2025 reciprocal schedule, headline rates included:

• China: 20% (10% reciprocal + 10% fentanyl), with Section 301 tariffs (~25-30%) on many products
• Mexico: 0% reciprocal (USMCA-compliant goods duty-free)
• Canada: 35% for non-USMCA goods; 0% if USMCA-compliant
• India: 25% · Brazil: 50% (10% + 40% policy) · EU: 15% · Japan: 15% · UK: 10% · Vietnam: 20%
• Highest: Syria 41%, Laos 40%, Myanmar 40%, Switzerland 39%

Sector tariffs stack on top of the country rate: steel & aluminum +25%, copper +50%, autos and auto parts +25%, lumber +10%. See the full country table below, and check the HTSUS for your product's exact rate.

Duty is charged on the customs value of the goods (usually the CIF value: product cost + international freight + insurance):

Two fees apply to most imports on top of duty:

• Merchandise Processing Fee (MPF): 0.3464% of customs value (min $27.98, max $538.40)
• Harbor Maintenance Fee (HMF): 0.125% of customs value (sea shipments only)

Tariffs stack. Chinese steel could face the 10% reciprocal + 10% fentanyl + 25% Section 232 steel + 25-30% Section 301, reaching 70%+ combined. Your landed cost is product + shipping + duty + MPF + HMF.

The Harmonized Tariff Schedule (HTS) code classifies every product imported into the US and determines its duty rate. US codes are 10 digits: the first 6 are the international HS code, digits 7-8 are US-specific, and 9-10 are a statistical suffix.

To find yours, search the USITC HTS Search by description, or ask a customs broker for complex items. Classification matters even more now: Section 232 tariffs apply only to specific categories, Section 301 China rates vary by code, and USMCA eligibility depends on correct classification and origin documentation. The wrong code can mean penalties, overpayment, or delays.

1. USMCA compliance: meet the rules of origin so Canada/Mexico goods enter duty-free, saving 25-35%.
2. Sourcing optimization: compare lower-rate origins (e.g. Vietnam, Thailand, Malaysia) and USMCA suppliers.
3. Tariff engineering: classify under a lower-duty HTS code where the product legitimately qualifies.
4. First sale rule: declare the manufacturer's price rather than the middleman's, with proper documentation.
5. Free trade agreements: use FTAs for reduced or zero duties where eligible.
6. Duty drawback: reclaim duties on imported goods that are later re-exported.
7. Foreign Trade Zones: defer, reduce, or eliminate duties using an FTZ.
8. Section 301 exclusions: check whether your China product qualifies for an exclusion.

Always confirm with a customs broker or trade-compliance expert before relying on any of these. Keep an eye on the 1 July 2026 USMCA review and the ongoing Section 122 litigation, which could change rates.

The United States-Mexico-Canada Agreement lets qualifying goods from Canada and Mexico enter the US duty-free, which matters given Canada's 35% rate for non-compliant goods. To qualify, a product must meet the USMCA rules of origin, carry a proper certification of origin, and often meet a minimum regional (North American) value content or tariff-shift rule.

For Canada: USMCA-compliant goods 0%, non-USMCA goods 25%, non-USMCA energy/potash 10%, reciprocal rate 35%. A USMCA review is scheduled for 1 July 2026, so current treatment could change. Confirm specifics with a customs broker or trade attorney.