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Every tariff layer that applies to imports right now, how they stack, and a free calculator that turns them into a landed cost per unit.
By Noah Anders, Klugonyx. Published September 28, 2026. Rates verified September 28, 2026.
A downloadable workbook for Excel and Google Sheets. Enter your HTS code, origin, supplier price and logistics quotes. It builds the duty layer by layer, adds customs fees and freight, and shows your landed cost per unit and margin.
Free, no email required. Works in Microsoft Excel 2010 or later and Google Sheets (File, then Import). Planning estimates only; see the disclaimer.
As of September 28, 2026, a typical consumer product imported into the United States can face up to five duty layers: the normal HTS duty rate (MFN), China's legacy Section 301 lists, the new Section 301 forced labor tariff, Section 232 on metals and certain wood products, and Section 338 on listed Canadian goods. Antidumping and countervailing duties apply on top when an order covers the product. Customs fees and freight come after that.
The order matters because some layers cancel others. Goods covered by Section 232 are exempt from the forced labor layer, and USMCA-qualifying goods from Mexico and Canada are exempt from it too, though not from Section 338 (Honigman, July 2026).
| Layer | Legal basis | Current rate | Applies to | Stacks with |
|---|---|---|---|---|
| General (MFN) duty | HTSUS | Set by 10-digit line; many consumer goods 0% to 20% | All origins | Everything |
| China Section 301 lists | Trade Act of 1974, s.301 | 25% (Lists 1 to 3), 7.5% (List 4A), 0% (List 4B, suspended) | China only | MFN, forced labor 301, Section 232, AD/CVD |
| Section 301 forced labor | USTR final action, July 2026 | 10% or 12.5% added, or a 10% or 12.5% cap net of MFN | 60 economies | MFN, China 301 lists, AD/CVD |
| Section 232 | Trade Expansion Act of 1962 | 50%, 25%, 15% or 10% on metals; 25% on listed wood furniture; 10% softwood lumber | Covered products, any origin | MFN, China 301 lists (not forced labor 301) |
| Section 338 | Tariff Act of 1930 | 50% | Listed Canadian products | MFN, AD/CVD |
| AD/CVD | Tariff Act of 1930 | Case and exporter specific | Products under an order | Everything |
| IEEPA and Section 122 | Struck down or expired | 0% | None since Feb 24 and July 24, 2026 | Not applicable |
The practical takeaway: a single "tariff percentage" per country, which is how most spreadsheets from 2025 were built, no longer gives the right answer. You need the HTS line, the origin, the entry date and the program you are claiming.
Both are gone. The Supreme Court held in Learning Resources, Inc. v. Trump on February 20, 2026 that IEEPA does not authorize tariffs, and collection stopped on February 24, 2026 (CBP). A 10% global surcharge under Section 122 bridged the gap from February 24 to July 24, 2026, then expired (Skadden, May 2026).
IEEPA duties are being refunded through CBP's CAPE tool in ACE, which launched its first phase on April 20, 2026 (Holland and Knight, April 2026). CBP says valid refunds generally issue 60 to 90 days after a CAPE Declaration is accepted (CBP). If you imported between February 2025 and February 2026, ask your customs broker whether your entries have been filed.
Section 122 refunds are a different story. The Court of International Trade held the surcharge unlawful on May 7, 2026, but relief was limited to the plaintiffs and the case is on appeal (Skadden, May 2026). Do not budget for those refunds.
It is the tariff that replaced the country rates most importers paid in 2025. USTR's final action covers 60 economies, took effect at 12:01 a.m. ET on July 24, 2026, and has no set end date (USTR, July 2026). Most origins pay a flat 10% or 12.5% on top of MFN. Five economies instead pay a cap that is net of MFN (White House, July 2026). CBP implemented it through new Chapter 99 headings beginning at 9903.05.20 (WSI, July 2026).
| Origin | Forced labor 301 | How it applies | Other layers to check |
|---|---|---|---|
| China | 12.5% | Added to MFN | China Section 301 lists; excess capacity review |
| Vietnam | 12.5% | Added to MFN | Vietnam IP Section 301 (pending); excess capacity review |
| Thailand | 12.5% | Added to MFN | Excess capacity review |
| Philippines, Turkiye | 12.5% | Added to MFN | |
| Malaysia, Indonesia, Cambodia, Bangladesh | 10% | Added to MFN | Excess capacity review |
| India | 10% | Added to MFN | Excess capacity review |
| Sri Lanka, Pakistan, United Kingdom | 10% | Added to MFN | |
| Honduras, El Salvador, Guatemala | 10% | Added to MFN | CAFTA-DR duty-free textiles exempt |
| Mexico | 0% if USMCA qualifying, else 10% | Added to MFN | Excess capacity review; USMCA annual reviews |
| Canada | 0% if USMCA qualifying, else 10% | Added to MFN | Section 338 at 50% on listed goods |
| European Union, Taiwan | 10% cap | Net of MFN | Excess capacity review |
| Japan, South Korea, Switzerland | 12.5% cap | Net of MFN | Excess capacity review |
Broad HTS-level exemptions are listed in the annexes to the action, so check your 10-digit line before assuming the tier applies. India was proposed at 12.5% and moved to 10% in the final action (Global Trade Alert, July 2026).
Section 301 forced labor layer plus China Section 301 List 4B (0%). Entries on or after July 24, 2026.
For duty-free categories that are not on an active China Section 301 list, including most HTS 9503 toys, the tariff gap between China and Vietnam is zero, and the gap to Malaysia, Indonesia, Cambodia or India is 2.5 points. A move out of China now has to be justified on unit cost, capacity, lead time or risk, not on tariffs alone. Our sourcing white papers walk through that decision country by country.
Yes. The biggest lever is getting the classification and origin right, because every layer keys off the 10-digit HTS line and the country where the product was last substantially transformed. Beyond that, four tools are worth a conversation with your broker:
Transshipment is not one of them. Routing Chinese goods through a third country without substantial transformation does not change their origin and exposes the importer to penalties.
Several pending actions could move landed costs before mid-2027. USTR opened Section 301 excess capacity investigations of 16 economies, including China, Vietnam, Malaysia, Indonesia, Mexico and India, on March 11, 2026 (White and Case, March 2026). The White House says the U.S.-China 30-for-30 framework will give toys, holiday decorations, children's car seats and small appliances more favorable treatment, but that reductions will follow each side's domestic legal process (White House, September 2026) (CNN, September 28, 2026). No rate or effective date has been published.
| Item | Status | What could change |
|---|---|---|
| Section 301 excess capacity (16 economies) | Initiated March 11, 2026; hearings held May 5 to 8; no determination yet | New country tariffs on top of the forced labor layer |
| U.S.-China 30-for-30 framework | Product lists released September 27 to 28, 2026; no rate, legal layer or date | Lower rates on toys, holiday decorations, children's car seats and small appliances |
| China Section 301 exclusions | Expire after November 9, 2026 | 25% or 7.5% returns on excluded lines |
| Section 232 wood step-up | January 1, 2027 | Upholstered seats to 30%; cabinets and vanities to 50% |
| Vietnam IP Section 301 | Opened May 29, 2026 | Possible added Vietnam tariff |
| Section 338 Canada | Lists changed September 8; bans from September 29 | Scope changes |
USTR also opened a separate Section 301 investigation into Vietnam's intellectual property practices on May 29, 2026 (Thompson Hine, May 2026). The calculator's Watchlist tab shows how to model each of these as a what-if rate without changing the rates that are in force.
A tariff rate tells you what customs will charge. Landed cost tells you whether the product still makes money.
Most toys classified in HTS 9503 enter duty-free under MFN and sit on China Section 301 List 4B, which is suspended at 0%. They pay the 12.5% Section 301 forced labor tariff, for 12.5% total added duty, plus MPF and HMF. Toys on an active Section 301 list pay more, so check your 10-digit line.
No. The Supreme Court ruled in February 2026 that IEEPA does not authorize tariffs, and collection stopped on February 24, 2026. The temporary 10% Section 122 surcharge that followed expired on July 24, 2026.
Refunds are processed through CBP's CAPE tool in ACE. Your customs broker or the importer of record files a CAPE Declaration for eligible entries. CBP says valid refunds generally issue 60 to 90 days after a declaration is accepted.
It is a tariff USTR imposed on imports from 60 economies starting July 24, 2026. Most origins pay 10% or 12.5% on top of normal duty. The EU, Taiwan, Japan, South Korea and Switzerland pay a cap of 10% or 12.5% net of MFN. Section 232 goods, USMCA-qualifying goods and listed HTS lines are exempt.
USMCA-qualifying goods from Mexico pay 0% under the forced labor tariff, usually enter free of MFN duty, and are exempt from the Merchandise Processing Fee when the preference is claimed at entry. Section 232 can still apply to covered metal and wood products.
No. Section 321 de minimis treatment is suspended for commercial shipments, the Court of International Trade upheld the suspension in August 2026, and a statutory repeal takes effect July 1, 2027.
From October 1, 2026, MPF is 0.3464% of customs value, with a minimum of $34.58 and a maximum of $670.86 per formal entry. Informal entries under $2,500 pay a flat $2.77 when filed electronically.
No. U.S. duty is based on transaction value, the price paid for the goods excluding international freight and insurance. If your supplier quotes CIF, remove freight and insurance before calculating duty.
Yes. Download the .xlsx file and import it into Google Sheets, or open it in Microsoft Excel 2010 or later. It uses standard functions only, with no macros or external links.
Klugonyx designs, engineers and sources consumer products for U.S. brands in toys, baby, juvenile, home goods and soft goods. We compare factories across China, Vietnam, Malaysia, Mexico and beyond on the numbers that matter: unit cost, duty, freight, quality and lead time.
This guide and calculator provide planning estimates only. They are not legal, customs or tax advice. Tariff rates, exemptions and fees change often and depend on the exact 10-digit HTS classification, country of origin, entry date and program eligibility of your goods. Verify all rates with the official Harmonized Tariff Schedule and CBP guidance, and consult a licensed customs broker or trade attorney before making purchasing, pricing or compliance decisions. Rates last verified September 28, 2026.
All sources accessed September 28, 2026. Primary government sources are marked.
