Tracking effective U.S. import tariff rates by country of origin is one of the most operationally demanding tasks for compliance teams in 2026. The base Most Favored Nation (MFN) rate, Section 232 and Section 301 programs, the Liberation Day IEEPA framework, and active antidumping and countervailing duty (AD/CVD) orders all contribute to a rapidly shifting composite rate. This page explains how the rate structure works and provides a country-by-country summary of key programs and current exposure levels.
How U.S. Tariff Rates Work by Country of Origin
U.S. tariff rates are product-specific first and country-specific second. The same HTS subheading may carry a zero rate under a free trade agreement for one country, a 25% Section 301 rate for Chinese-origin goods, and a 10% Liberation Day baseline for most others. The composite effective tariff rate is the sum of all applicable programs, not a choice between them.
Layer 1: MFN Base Rate
The MFN base rate from the Harmonized Tariff Schedule applies to all WTO members and other countries on the U.S. normal trade relations list. Rates range from zero for many technology products and raw materials to over 30% for certain apparel, footwear, and sugar products. This is the starting point for any tariff calculation. The authoritative published schedule is maintained by the U.S. International Trade Commission (USITC) at the HTS Online database.
Layer 2: Preferential (FTA) Rates
Goods qualifying for originating status under a U.S. free trade agreement receive a reduced or zero MFN rate. Active U.S. FTAs include USMCA (Canada and Mexico), KORUS (South Korea), the U.S.-Japan Trade Agreement 2020, and agreements with Singapore, Australia, Chile, Colombia, Peru, and several others. Preferential rates reduce only the MFN component; they do not offset Section 232, Section 301, or IEEPA tariffs, which are imposed under separate statutes.
Layer 3: Remedial Tariffs (232, 301, IEEPA)
These programs represent the most significant tariff exposure for most importers in 2026:
- Section 232: 25% on steel articles (Chapters 72-73), 10% on aluminum (Chapter 76), 25% on copper (Chapter 74), and 25% on autos and auto parts (Chapter 87 specified headings). Country-specific TRQ arrangements exempt quota volumes for certain allies.
- Section 301: Applies only to Chinese-origin goods at rates from 7.5% to 25%+ depending on the applicable List.
- IEEPA Liberation Day: 10% baseline (Annex I) on imports from nearly all countries, with country-specific rates (Annex II) for major deficit partners. China currently faces 145% under IEEPA.
Layer 4: AD/CVD Orders
Antidumping and countervailing duty orders are product and country-specific and can carry rates well above 100%. Active orders cover a wide range of Chinese, Vietnamese, Indian, and other origin goods in solar, steel, seafood, and other categories. Rates vary by manufacturer within the same country. The CBP AD/CVD search tool and the ITA Enforcement and Compliance database are the authoritative sources for current cash deposit rates.
Current Tariff Exposure by Major Trading Partner
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The summary below reflects the primary tariff programs as of mid-2026. For product-specific exact rates, use the Captain tariff tracker.
China
China faces the most complex tariff stack available. MFN rates apply at the product level. Section 301 rates of 7.5% to 25%+ apply across virtually all categories. The IEEPA Liberation Day rate on Chinese goods reached 145% by May 2025. Combined effective rates on many manufactured goods exceed 150%, making Chinese sourcing economically prohibitive for large product categories. Understanding Section 301 tariffs on China is foundational to any China supply chain analysis. The Liberation Day tariff framework adds further layers that interact with Section 301.
Canada
Canada benefits from USMCA zero rates on most qualifying originating goods. Section 232 TRQs apply to steel and aluminum: volumes within the annual quota face zero Section 232, while above-quota volumes face 25%. The Liberation Day 10% baseline applies to non-USMCA-qualifying Canadian goods. Transshipment enforcement has increased scrutiny of Canadian entries containing Chinese-origin inputs that do not meet USMCA rules of origin.
Mexico
Mexico mirrors Canada under USMCA for qualifying goods. Section 232 TRQs apply to steel and aluminum similarly. A significant enforcement priority in 2025-2026 has been Chinese-origin goods transshipped through Mexico without undergoing substantial transformation, which are subject to the full Chinese tariff stack regardless of the Mexican point of export.
European Union
EU goods were assigned a 20% Liberation Day Annex II rate, paused at 10% as of April 9, 2025. Section 232 steel and aluminum tariffs apply at 25% on volumes outside TRQs. No FTA between the U.S. and EU currently exists (the TTIP negotiations concluded without agreement). The rate trajectory for EU goods depends on bilateral trade deal progress throughout 2026.
Vietnam
Vietnam was assigned the highest Annex II rate of any major trading partner: 46%, paused at 10% during negotiations. Active AD/CVD orders cover Vietnamese solar panels, steel, catfish, and shrimp. Vietnam has been the primary China-plus-one beneficiary since 2018; the high Annex II rate and active AD/CVD coverage mean that alternative sourcing to Vietnam requires careful tariff modeling before commitment. See our analysis of the China-Plus-One strategy for how Vietnam compares with other alternatives.
India
India was assigned a 26% Annex II rate under Liberation Day, paused at 10%. A preliminary bilateral deal framework announced in early 2026 may reduce this rate. Section 232 applies to Indian steel and aluminum. India has no FTA with the United States. Active AD/CVD orders cover certain Indian steel and chemical products.
Japan
Japan was assigned a 24% Annex II rate, paused at 10%. The U.S.-Japan Trade Agreement 2020 provides preferential rates on certain agricultural and industrial goods at the MFN layer but does not offset Section 232 or IEEPA. Section 232 TRQs apply to Japanese steel under the 2022 arrangement.
South Korea
South Korea faces a 25% Annex II rate (paused at 10%) plus Section 232 for steel quantities above the KORUS TRQ. The KORUS FTA provides MFN-layer preferences on many manufactured goods. South Korean auto exports to the U.S. face the new Section 232 auto tariff for non-USMCA qualifying content.
How to Find the Current Rate for a Specific Product
No static reference remains accurate for long in the current environment. The most reliable verification sequence is:
- USITC HTS Online: authoritative MFN rate and any FTA column rates for the 10-digit HTS subheading.
- CBP ACE portal: shows all applicable rates and programs for a specific HTS/origin entry.
- Federal Register: all IEEPA proclamations and Section 232/301 actions are published here by Federal Register number.
- ITA Enforcement and Compliance: current AD/CVD cash deposit rates by manufacturer and country of origin.
- Captain tariff tracker: our daily-updated tracker aggregates all four sources into a single lookup for any HTS and origin combination.
Factoring Tariffs Into Total Cost of Ownership
Procurement teams increasingly model tariff exposure as a core component of total cost of ownership alongside unit cost, lead time, quality, and logistics. At combined effective rates above 50%, the economics of alternative sourcing often become compelling even when factory prices in alternative countries are 20-30% higher.
Our trade advisory services team builds total cost models that incorporate all tariff layers, logistics differentials, FTZ and First Sale optimization, and drawback potential to produce fully loaded landed cost comparisons across sourcing scenarios. For importers currently weighing China versus Vietnam versus India alternatives, a tariff consulting engagement typically covers current effective rates, expected rate trajectory, qualifying rules of origin, and AD/CVD risk in each candidate country.
Frequently Asked Questions
Where can I find the current U.S. tariff rate for my product?
The USITC HTS Online gives the published MFN rate. CBP’s ACE portal shows the combined duty for an entry. The Federal Register is authoritative for IEEPA, Section 232, and Section 301 program rates. The ITA database covers AD/CVD. Our Captain tariff tracker aggregates all of these for quick product-level lookup.
What is the effective tariff rate on Chinese imports in 2026?
The effective rate varies by product but typically comprises MFN (product-specific), Section 301 (7.5% to 25%+), and IEEPA Liberation Day (145% as of mid-2026), plus any AD/CVD order rates. Combined effective rates on many manufactured goods from China exceed 150%.
Does USMCA eliminate all tariffs from Canada and Mexico?
USMCA eliminates MFN duties on qualifying originating goods but does not eliminate Section 232 steel and aluminum tariffs (which apply under a separate TRQ structure) or Liberation Day IEEPA tariffs on non-qualifying goods. Chinese-origin content transshipped without substantial transformation does not qualify for USMCA treatment.
Why does Vietnam have a 46% tariff rate?
Vietnam was assigned a 46% reciprocal rate under Liberation Day Annex II based on USTR’s trade deficit formula. This rate is paused at 10% during bilateral negotiations, but the 46% remains the scheduled rate if negotiations fail. The high rate reflects the large bilateral trade deficit the U.S. runs with Vietnam.
Do FTA preferential rates offset Section 232 tariffs?
No. FTA rates reduce or eliminate only the MFN component. Section 232 is imposed under the Trade Expansion Act of 1962, a separate legal authority. A Canadian steel product that is zero-rated under USMCA for its MFN duty still owes Section 232 on volumes above the TRQ threshold.
How often do U.S. tariff rates change?
MFN rates change rarely. Remedial tariff rates change frequently: Section 232 exclusions are updated quarterly, Section 301 exclusions have expiration dates, and IEEPA rates have been modified multiple times throughout 2025-2026. AD/CVD rates change at each annual review. Daily monitoring of Federal Register and CBP publications is necessary for import programs with ongoing exposure.
Stay Current on Tariff Rates
In a tariff environment that changes daily, static references decay quickly. Our Captain tariff tracker and trade advisory team provide real-time rate monitoring and alerts for importers with ongoing exposure across multiple programs and countries of origin.
