Three things changed this year and most guides still quote the old numbers. On 2026-02-20 the Supreme Court held in Learning Resources v. Trump that IEEPA does not authorise tariffs, so the "reciprocal" and fentanyl-related surcharges are gone. Section 301 (7.5%–100% on listed China-origin goods) and Section 232 were not at issue and still apply. And de minimis is suspended indefinitely on every route (CBP notices of 2026-06-24), with the postal flat-rate option having expired on 2026-02-28 — so a $30 parcel and a $30,000 container now pay the same stack: HTS base rate + §301 + §232 (if listed) + MPF.
Rates are inputs you confirm against the official schedule; this page does not classify your product. MPF minimum/maximum are set by CBP each fiscal year — the calculator applies a $33 floor as a placeholder; check the current figure. Not customs, legal or tax advice.
1. HTS base rate. Set by heading in the Harmonized Tariff Schedule; the USITC publishes it with a free, keyless REST API and JSON export. Source: hts.usitc.gov, HTS REST user guide (USITC).
2. Section 301 (China). Additional 7.5% to 100% on goods in the USTR lists; unaffected by the IEEPA ruling. USTR opened new Section 301 investigations on 2026-03-11 covering China among others, so listed rates can rise. Source: USTR tariff actions; CRS LSB11398.
3. Section 232. Steel, aluminium and listed derivative products carry their own additional rate; not at issue in the ruling. Source: Holland & Knight, 2026-02.
4. IEEPA tariffs: struck down. Learning Resources, Inc. v. Trump, decided 2026-02-20: IEEPA does not authorise the President to impose tariffs. Source: WilmerHale, 2026-02-20; CRS.
5. De minimis: suspended indefinitely, all modes. Two CBP notices of 2026-06-24 (postal; all other modes). The suspension rests on Section 321 / TFTEA authority and survived the IEEPA ruling. Source: Federal Register 2026-12670; 2026-12669 (postal); Supply Chain Dive.
6. Postal parcels: flat-rate option expired 2026-02-28. Postal shipments are assessed ad valorem through the postal informal-entry process. Source: GetTransport importer status guide, 2026 (secondary; the primary rule is in the 2026-12669 notice above).
7. Fees. Merchandise Processing Fee 0.3464% ad valorem with an annual CBP-set minimum and maximum; Harbor Maintenance Fee 0.125% on ocean entries. Source: CBP fee schedule (verify current fiscal-year minimum/maximum).
Superseded figures you will still see in 2025–26 guides (kept here so you can recognise them):
Postal flat duty $80–$200 per item — expired 2026-02-28. Courier ≈54% ad valorem or $100 flat per shipment — tied to the IEEPA orders struck down 2026-02-20. "Reciprocal" baseline tariffs — struck down 2026-02-20. This page carried the first two until 2026-09-13; they were sourced from trade guides rather than the Federal Register, which is why they went stale.
Every additional-duty heading in chapter 99 subchapter III that says it covers articles the product of China, read from the official USITC export on 2026-09-16. 77 headings in total. This is the ladder of possible rates — whether your HTS8 code is on a list is defined in U.S. note 20 or 31 and in the USTR annexes, and nothing here asserts it.
| Addition | Headings | Examples | U.S. notes | Effective dates stated |
|---|---|---|---|---|
| exclusion — no addition | 51 | 9903.88.05, 9903.88.06, 9903.88.07 | 20(aaa), 20(bbb), 20(ccc), 20(ddd), 20(eee), 20(fff)… | August 7, 2020, December 1, 2021, January 1, 2021… |
| no addition (see note) | 9 | 9903.88.21, 9903.88.22, 9903.88.23 | 20(aa), 20(bb), 20(cc), 20(dd), 20(ee), 20(ff)… | November 10, 2026 |
| 7.5% | 1 | 9903.88.15 | 20(r), 20(s) | — |
| 10% | 1 | 9903.88.09 | 20(l) | — |
| 15% | 1 | 9903.88.16 | 20(t), 20(u) | — |
| 25% | 8 | 9903.88.01, 9903.88.02, 9903.88.03 | 20(a), 20(b), 20(c), 20(d), 20(e), 20(f)… | January 1, 2025, January 1, 2026, September 27, 2024 |
| 50% | 3 | 9903.91.02, 9903.91.05, 9903.91.07 | 31(c), 31(f), 31(h) | January 1, 2025, January 1, 2026, September 27, 2024 |
| 100% | 3 | 9903.91.03, 9903.91.08, 9903.91.12 | 31, 31(d), 31(i) | January 1, 2026, November 10, 2026 |
Machine-readable: s301-ladder.json · agent tool: section_301_ladder · lists: USTR tariff actions. Regenerated from the official export; not a classification ruling.
The schedule itself carries six additions for articles the product of China: 7.5%, 10%, 15% and 25% under U.S. note 20 (the original lists), plus 50% and 100% under U.S. note 31 for the increases effective 27 September 2024. A further set of headings covers goods granted a USTR exclusion, which pay no addition at all. Which heading applies to a given product depends on list membership, and that is defined in U.S. notes 20 and 31 and in the USTR annexes — this page publishes the ladder, not a classification.
The product's base HTS rate plus any Section 301 addition (7.5% to 100% depending on the USTR list) plus Section 232 where it applies, plus the merchandise processing fee. The IEEPA 'reciprocal' and fentanyl tariffs were struck down by the Supreme Court on 2026-02-20 and no longer apply. There is no small-parcel exemption: de minimis is suspended indefinitely for every mode of transport.
No. CBP published two notices on 2026-06-24 suspending the de minimis exemption indefinitely for postal and for all other modes. The suspension rests on Section 321 and TFTEA authority, so the Supreme Court's IEEPA ruling did not restore it.
No. The temporary flat-rate option for postal shipments expired on 2026-02-28. Postal parcels are now assessed ad valorem on the product's duty stack through the postal informal-entry process.
No. Those figures were tied to the IEEPA tariff orders and were reported by trade guides during 2025 and early 2026. After the 2026-02-20 ruling the applicable duties on courier shipments are the product's own HTS, Section 301 and Section 232 rates.
Treat it as a hint, not a classification. Supplier codes are often optimised for Chinese export declarations; the US importer of record is responsible for the HTS classification on entry, and misclassification carries penalties. Look the heading up on hts.usitc.gov and confirm with a broker.
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