Unit cost
$10.00
The duties that actually hit a Shopify import — Section 301, Section 232, the expiring Section 122, and the void IEEPA “reciprocal” tariffs — each with its current status, rate, effective date, and the next date you need to watch. No single “China tariff rate” exists; your real duty is a stack that depends on your exact HS code and country of origin.
Rates current as of June 2026. We update this page as duties change — or let MarginGuard watch your exact SKUs for you.
The flat +15% global surcharge under Section 122 is provisional. It was struck down by a US trade court and is under appeal, and on the current schedule it expires on July 24, 2026. If it lapses, importers paying it today get a meaningful duty cut overnight — and any pricing you set against it needs to flip back. Don’t hard-code 122 into your margins. Source: skadden.com.
Read this as a stack, not a single number. Your landed duty is the base (MFN) rate for your exact HS code, plus any program below that applies to your product and country of origin. Section 232 and Section 122 do not double-count each other.
| Program | Applies to | Rate | Status | Next date to watch |
|---|---|---|---|---|
| Base / MFN dutyUSITC HTS, 2026 Rev. 10 | All imports, by HS code | Variese.g. coffee 0901 = Free; Li-ion battery 8507.60 = 3.4% | Active | Schedule revisions periodically |
| Section 301China-origin goods only | Imports from China | +25% defaultCarve-outs: EVs +100%, solar +50%, semiconductors +50%, syringes +100% | Active | USTR statutory reviews |
| Section 232Metals & autos, all countries | Steel, aluminum, copper, autos | +50% metals / +25% autosOn full customs value. Autos: UK 10%, EU/Japan 15% | Active | Product-scope expansions ongoing |
| Section 122Flat global surcharge | Most imports (USMCA-qualifying CA/MX waived) | +15%Does NOT stack on Section 232 | Provisional · litigated | 2026-07-24 sunset |
| IEEPA “reciprocal”Country-by-country tariffs | — | 0% / voidStruck down by the courts | Void | Pending appeals — not active today |
Sources: base/MFN per hts.usitc.gov (2026 Rev. 10); Section 301 per USTR; Section 232 per congress.gov CRS IN12545; Section 122 per skadden.com. Every rate varies by exact HS code — confirm yours before pricing.
A China-specific duty on top of the base rate. The default is +25% across Lists 1–3, but several strategic categories carry much steeper carve-out rates. Origin is what matters — a part made in China and assembled elsewhere may still be caught.
Source: USTR Section 301 tariff actions
A national-security duty on the materials and finished goods themselves, regardless of origin country. It applies to the full customs value — so a product classified into steel, aluminum, or copper chapters carries the metal duty even if it’s a finished consumer item.
Source: congress.gov CRS IN12545
A flat +15% surcharge applied broadly to imports — but treat it as temporary. A US trade court struck it down and it’s on appeal, with a sunset scheduled for 2026-07-24. It is waived for USMCA-qualifying goods from Canada and Mexico, and critically it does not stack on top of Section 232.
Source: skadden.com
The country-by-country “reciprocal” tariffs announced under IEEPA were struck down by the courts and are not in force. Be careful with any tariff calculator or news headline quoting a live reciprocal percentage — as of June 2026 there is no active IEEPA reciprocal duty to add to your landed cost.
Do not present any reciprocal-tariff number as active.
The duties above only matter once you run them through your unit economics. Here is the exact formula MarginGuard uses, then a worked example for a China-origin lithium-ion battery.
landed = unit_cost × (1 + total_duty_rate) + freight
margin% = (price − landed) / price
recovery_price = landed / (1 − target_margin)
A tracker tells you the rates. MarginGuard tells you which of your products are underwater right now — by classifying each SKU’s HS code and applying the exact live stack. Install once, get alerted the moment a duty change or the July 24 sunset moves a margin.
Scan your store free →Every figure above is sourced and verified as of June 2026, but the duty that lands on your product depends on its precise Harmonized Tariff Schedule code and its true country of origin. Two items that look identical on a product page can sit in different HS chapters and carry very different duties. There is no single “China tariff rate” — only a stack that resolves per SKU.
Section 122 is provisional: it has been struck down by a US trade court, is under appeal, and is scheduled to expire on 2026-07-24. Do not treat it as permanent in your pricing. The IEEPA “reciprocal” tariffs are currently void — do not add any reciprocal percentage to your landed cost.
MarginGuard computes the exact per-SKU duty once installed by classifying each product’s HS code and applying the live program stack, then watching for the dates that change it. This page is editorial reference for ecommerce sellers and is not customs, legal, or tax advice; confirm classifications with a licensed customs broker before relying on them.