How US Import Duties Actually Stack
Most Amazon sellers think they pay one duty rate. The reality is more complicated: multiple tariff layers can stack on top of each other, turning a 5% duty into a 40%+ effective rate. Here is how it works, in plain English.
See how duties compound
Take a $2.00 silicone phone case imported from China. Each duty layer is calculated on the FOB (Free On Board) value and stacks on top of the others.
Example: Silicone Phone Case from China
HS 3926.90.99
Effective duty rate
45.3%
Base cost before any duties
5.3% of $2.00 FOB value
25.0% of $2.00 FOB value
15.0% of $2.00 FOB value
$0.91 in duties on a $2.00 product
The five duty layers, explained
Tap any layer to see the full explanation, current rates, and who it applies to.
Rate: 0% to 25%+
Applies to: All imports from WTO member countries (basically everyone)
What is it?
The base tariff rate applied to imports from all WTO member countries. Set by Congress and published in the Harmonized Tariff Schedule (HTS). Think of it as the baseline tax on any import that has existed for decades.
How it works
Rates vary by product. Raw materials are often 0%. Most consumer goods fall in the 2-8% range. Some protected industries (like textiles and footwear) go much higher. Your rate depends entirely on your product's HS code classification. This is the one duty layer that applies no matter where you source from.
Key fact
This is the most stable layer. It rarely changes and affects every importer equally regardless of origin country.
Example
Cotton T-Shirt
HS 6109.10.00
16.5%
Cotton knit apparel is one of the higher MFN categories. Textiles and footwear have some of the highest base rates because of decades of domestic industry protection. By contrast, a rubber yoga mat (HS 4016.99.60) pays only 2.5% MFN, and many raw materials enter at 0%.
Current status
Rates change only through WCO updates (every 5 years) or congressional action.
Rate: 7.5% to 25%
Applies to: Chinese-origin goods only
What is it?
Additional tariffs imposed specifically on Chinese-origin goods in response to intellectual property theft and forced technology transfer practices. These are organized into four 'Lists' that were rolled out between 2018 and 2019.
How it works
Products are organized into four Lists with different rates. Lists 1 and 2 carry 25% on about $50 billion worth of goods. List 3 is 25% on roughly $200 billion worth. List 4A is 7.5% on about $120 billion. Some products have temporary exclusions that reduce or eliminate this tariff, but exclusions expire and must be renewed. If you source from China, this is almost certainly hitting you.
Key fact
The rate you pay depends on which List your product falls under. Check USTR.gov to see if your HS code has an active exclusion.
Example
Silicone Phone Case from China
HS 3926.90.99
25% (List 3)
Plastic articles like phone cases fall on List 3, which covers roughly $200 billion in Chinese goods at 25%. An LED desk lamp (HS 9405.42.80) from China falls on List 4A at only 7.5%. The difference between List 3 and List 4A can swing your effective duty rate by 17.5 percentage points on the same shipment.
Current status
Active. 178 product exclusions extended through November 2026. Check USTR.gov for your specific HS code.
Rate: 0% (formerly 10-50%+)
Applies to: No longer applies to any imports
What is it?
A surcharge on imports that was enacted by executive order and framed as an emergency response to fentanyl trafficking and trade deficits. Originally applied to Chinese imports, later expanded globally on Liberation Day (April 2025).
How it works
The Supreme Court held that IEEPA does not authorize the president to impose tariffs. Chief Justice Roberts wrote that the president had asserted 'the extraordinary power to unilaterally impose tariffs of unlimited amount, duration, and scope' but the statute 'cannot bear such weight.' The government collected an estimated $160+ billion in IEEPA tariffs before the ruling. The Court remanded the refund question to the Court of International Trade, so importers who paid IEEPA duties may eventually receive refunds, but the timeline and process remain uncertain.
Key fact
IEEPA tariffs are dead. If your customs broker is still charging IEEPA duties after Feb 20, 2026, push back. The replacement is Section 122 (see below).
Example
Stainless Steel Water Bottle from China
HS 7323.93.00
0% (was 10%)
Before the ruling, this product paid 3.4% MFN + 25% Section 301 + 10% IEEPA = 38.4%. After the ruling, IEEPA drops off. But the new Section 122 global tariff adds 15% back, so the effective rate is now 43.4% for China-origin goods. The difference: non-China goods that previously paid 0% IEEPA now pay 15% Section 122.
Current status
Struck down by the Supreme Court on February 20, 2026, in a 6-3 ruling (Learning Resources, Inc. v. Trump). IEEPA tariffs are no longer in effect. Refund process for previously collected duties is pending in the Court of International Trade.
Rate: 15% (statutory maximum)
Applies to: Imports from all countries (with some product exemptions)
What is it?
A temporary global import surcharge imposed by executive order on Feb 20, 2026, hours after the Supreme Court struck down IEEPA tariffs. Unlike IEEPA, this applies to imports from ALL countries, not just China.
How it works
Section 122 was designed to address short-term balance-of-payments emergencies, not long-term trade policy. The statute caps tariffs at 15% and limits duration to 150 days without congressional approval. Some product categories are exempt, including certain agricultural products, critical minerals, pharmaceuticals, some electronics, and passenger vehicles. The full exemption list is in the executive order. Because this is a GLOBAL tariff, it changes the math for sellers sourcing from countries like Vietnam, India, and Mexico that previously avoided the China-specific IEEPA surcharge.
Key fact
This is temporary (150 days max without Congress) and has never been tested in court. It also applies GLOBALLY, not just to China. If you source from Vietnam to avoid China tariffs, you now pay this 15% too.
Example
Silicone Phone Case from Vietnam
HS 3926.90.99
15%
Before Feb 24, a silicone phone case from Vietnam paid only the 5.3% MFN rate, with no Section 301, no IEEPA. Now it pays 5.3% MFN + 15% Section 122 = 20.3%. That is nearly quadruple the previous rate. For sellers who moved production to Vietnam specifically to dodge China tariffs, this new global surcharge erodes much of that advantage.
Current status
Active as of Feb 21, 2026. Rate raised from 10% to 15% (statutory maximum) one day after signing. Expires after 150 days (~July 24, 2026) unless Congress approves an extension. Legal basis is disputed: Section 122 was designed for balance-of-payments emergencies, and economists argue the US does not face one. The statute has never been used before to impose tariffs and legal challenges are expected.
Rate: 25% to 50%
Applies to: Products made of steel, aluminum, copper, or classified as automobiles/auto parts, from any country (except UK gets reduced steel/aluminum rates)
What is it?
National security tariffs on specific materials, not specific countries. Applies to steel, aluminum, automobiles, auto parts, and copper regardless of where they come from.
How it works
The key question is whether your product is classified as the raw material or as a finished product that happens to contain it. A stainless steel water bottle is classified as a household article, not as steel, so Section 232 probably does not apply. Raw steel coils are definitely covered. If your product's HS code falls within the steel/aluminum/auto/copper chapters, you need to check carefully. Almost all country exemptions were eliminated in June 2025.
Key fact
This is material-based, not country-based. A steel product from Vietnam faces the same Section 232 rate as one from China.
Example
Steel Carabiner Clips (bulk)
HS 7326.90 (steel articles)
50%
Raw and semi-finished steel products face the full 50% Section 232 rate regardless of origin country. But here is the nuance: a finished stainless steel water bottle (HS 7323.93.00) is classified as a household article, not as 'steel,' so Section 232 typically does not apply to it. The distinction between raw material and finished consumer good is critical. In August 2025, over 400 additional product codes were added to the Section 232 derivative list, so products that were previously exempt may now be covered.
Current status
Active. Steel and aluminum at 50% (increased June 2025, all country exemptions eliminated except UK at 25%). Autos and auto parts at 25%. Copper at 50%.
Rate: 50% to 300%+
Applies to: Specific products from specific countries (case-by-case basis, e.g. wooden bedroom furniture from China)
What is it?
Product-specific and country-specific duties imposed when the US government determines goods are being sold below fair market value (dumping) or benefit from unfair government subsidies (countervailing).
How it works
These duties are imposed through formal investigations by the International Trade Administration (ITA) and the International Trade Commission (ITC). They target very specific products from very specific countries. For example, certain types of wooden bedroom furniture from China, or steel nails from certain countries. Rates can be extremely high, sometimes exceeding 300%. Most Amazon FBA products are not affected, but if yours is, the impact is enormous. You must check the ITA database for your specific HS code and country of origin.
Key fact
Most FBA sellers are not affected by AD/CVD. But if your product is covered, the rates are so high they can make the product unviable. Always check trade.gov/enforcement.
Example
Wooden Bedroom Dresser from China
HS 9403.50 (wooden furniture)
Up to 216%+
The antidumping duty order on wooden bedroom furniture from China has been in effect since January 2005, over 20 years. Chinese exporters who do not get individually reviewed face the 'China-wide' rate, which can exceed 216%. US importers have paid over $500 million in retroactive AD duties in this case alone. If you sell wooden bedroom furniture on Amazon and source from China, this order could make your product completely unviable. The same furniture sourced from Vietnam or Malaysia would avoid this order entirely (though separate AD/CVD orders may exist for other products from those countries).
Current status
Ongoing. ITA maintains a searchable database of all active orders at trade.gov/enforcement.
Does this apply to me?
Answer two quick questions to see which duty layers likely affect your products.
Step 1 of 2
Where do you source your products?
Stop estimating. Start calculating.
Enter your product details and see your exact duty stack, broken down by layer, alongside every other cost from factory to customer.
Calculate My True MarginThis page is for informational and educational purposes only. Duty calculations are estimates. Final determination is made by US Customs and Border Protection (CBP). Consult a licensed customs broker for official classification. Tariff rates are subject to change without notice.