China import tariffs for Shopify sellers in 2026

Why "the China tariff rate" is the wrong question

If you sell on Shopify and source from China, the number you owe US Customs at the border is not one rate you can look up once. It is a sum of separate, independently-authorized duties that stack on the same shipment. Two products from the same factory can land at wildly different effective rates because the first layer, the base duty, is keyed to the precise 10-digit Harmonized Tariff Schedule (HTS) code of the good.

For a US merchant importing from China in 2026, the duty owed is built from up to four layers:

• Base / MFN duty — the standard rate in the USITC tariff schedule for that exact HTS code. Ranges from Free to 30%+.
• Section 301 (China-specific) — a default +25% on most goods, with higher carve-outs for strategic categories.
• Section 232 (product-specific, all countries) — applies only to steel, aluminum, copper and autos.
• Section 122 — a flat +15% global surcharge that is provisional, litigated, and scheduled to expire.

Your real landed rate is the sum of whichever layers apply to your product. The sections below break down each layer, then a table shows representative combined rates for the five categories Shopify sellers import most.

The four layers, layer by layer

1. Base / MFN duty (varies by HTS code)

This is the column-1 "general" rate from the USITC Harmonized Tariff Schedule, 2026 Revision 10. It is the only layer that is genuinely product-specific to the line item, and it varies enormously: roasted coffee (HTS 0901) enters Free, while a lithium-ion battery (HTS 8507.60) carries a 3.4% base. Apparel and footwear often sit in the high single digits to high teens before any China surcharge is added. You cannot estimate this layer from the category alone — it comes from the precise classification.

Source: hts.usitc.gov (HTS 2026 Rev. 10).

2. Section 301 — the China-only surcharge

Section 301 is the duty that specifically targets goods of Chinese origin. The default across Lists 1, 2 and 3 is +25%, which is what most consumer goods a Shopify seller imports will carry. A set of strategic categories carry far higher carve-out rates:

• Electric vehicles +100%, solar cells +50%, semiconductors +50%
• Syringes and needles +100%
• Lithium-ion batteries +25%, permanent magnets +25%, natural graphite +25%

Source: USTR Section 301 tariff actions.

3. Section 232 — steel, aluminum, copper, autos (all countries)

Section 232 is not China-specific; it applies to certain products from every origin, on the full customs value. Steel (HTS ch. 72–73) and aluminum (ch. 76) are at +50%, copper (ch. 74) at +50%, and automobiles (HTS 8703) at +25% (with negotiated rates of 10% for the UK and 15% for the EU and Japan). Most Shopify imports — apparel, accessories, plastics, gadgets — are not in scope. It matters if you import metal furniture frames, cookware, or auto parts.

Source: Congressional Research Service IN12545.

4. Section 122 — the provisional 15% surcharge

Section 122 is a flat +15% global surcharge on imports. It is the layer most likely to change before you read this:

Source: Skadden trade-policy analysis.

A note on the "reciprocal" tariffs you may have read about

Separate IEEPA-based "reciprocal" tariffs were announced earlier and widely reported as large country-by-country rates. The courts struck those down; they are currently void and add 0%. Do not budget for any reciprocal-tariff figure as if it were active — it is not part of the 2026 stack as of this writing.

Representative combined rates by category

The combined columns below assume the default Section 301 rate of +25% and include the provisional Section 122 +15% (shown separately so you can subtract it if it expires). Base-duty ranges are typical band illustrations from the HTS — your exact code may fall outside them. These are estimates to frame the math, not a substitute for the per-SKU classification.

*Section 122 is provisional, litigated, and scheduled to expire 24 Jul 2026. Subtract it for the post-expiry figure. Metal furniture frames may instead pick up Section 232 (+50% on the metal value) rather than 122. Base ranges are HTS band illustrations — confirm the exact 10-digit code per SKU.

The margin math that actually matters

A tariff is only a problem when it quietly pushes a product underwater. The three formulas below are what turn a tariff rate into a pricing decision. Run them per SKU.

The total_duty_rate is the sum of the layers that apply to that product — base + 301 (+ 232 or + 122 where applicable). Duty is assessed on the customs value (typically unit cost), which is why freight is added after the duty multiplier in the landed formula.

Worked example: a power bank going underwater

Take a lithium-ion power bank you buy for $10 and retail at $25, where you assumed a comfortable 40% margin. Its HTS code (8507.60) carries a 3.4% base, Section 301 adds +25%, and the provisional Section 122 adds +15% — a 43.4% total duty rate.

An honest advisory note