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
40.3%
Base cost before any duties
5.3% of $2.00 FOB value
25.0% of $2.00 FOB value
10.0% of $2.00 FOB value
$0.81 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.
Real-world 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.
Real-world 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: Flat 10%
Applies to: Chinese-origin goods only
What is it?
A flat 10% surcharge on Chinese-origin imports, enacted by executive order and framed as an emergency response to fentanyl trafficking. This stacks on top of both MFN and Section 301 duties.
How it works
Unlike Section 301 which varies by product list, IEEPA is a flat 10% applied across the board to all Chinese imports. The legal foundation is contested: the Court of International Trade unanimously ruled it illegal, arguing the president exceeded his authority. However, the Court of Appeals issued a stay allowing the tariffs to remain in effect while the case moves to the Supreme Court. This means you pay it today, but it could be struck down or modified.
Key fact
Currently active at 10%. Could be struck down or modified depending on the Supreme Court's decision. Budget for it, but watch the legal developments.
Real-world example
Stainless Steel Water Bottle from China
HS 7323.93.00
Flat 10%
A stainless steel water bottle from China already pays 3.4% MFN plus 25% Section 301 (List 3). IEEPA adds another flat 10% on top, bringing the total effective duty rate to 38.4%. The same water bottle sourced from India would pay only the 3.4% MFN, with no Section 301 or IEEPA. That is a 35 percentage point difference just from choosing a different origin country.
Current status
Active but legally uncertain. Court of International Trade ruled these tariffs illegal (May 2025), but Court of Appeals allowed them to remain pending Supreme Court review.
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.
Real-world 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.
Real-world 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?
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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.