US tariffs on China goods: Section 301 and the 2025 reciprocal measures
China-origin goods entering the US face Section 301 duties plus 2025 reciprocal surcharges, and the $800 de minimis is gone. Here is what stacks on top of the base rate.
Imports from China into the United States are no longer a simple free MFN shipment. On top of the base Column 1 General rate, most China-origin goods are subject to additional duties under Section 301 and, since 2025, the IEEPA reciprocal tariff program.
Section 301 duties began in 2018 after a USTR investigation and are charged on four Lists covering a large share of Chinese imports. The typical additional rate runs from 7.5% to 25% by 8-digit subheading; some products have been excluded or granted exclusions that may be renewed.
In 2025 the US added a second layer: IEEPA and reciprocal tariffs announced by Executive Order. These are applied broadly by country of origin and have changed several times during the year, so the effective extra duty on a product can be the base rate plus one or more stacked surcharges.
The 800 dollar de minimis exemption that once let small China-origin parcels enter duty-free was suspended for China and Hong Kong on 2 May 2025 and for all countries on 29 August 2025. China-origin goods are now dutiable at the applicable rate regardless of value.
Accuracy note: because the base rate, the Section 301 list and the reciprocal surcharge can all apply to the same shipment, the total effective duty often far exceeds the published MFN base rate. Confirm the exact additional duty for your 8-digit HTS subheading via the USTR Section 301 list or a licensed customs broker before you quote a customer.
Sources
Rates and rules in these articles are for reference only and do not constitute tax or legal advice. Confirm with the official source and a licensed customs broker.