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Updated March 2026

Tariff Stacking Calculator — How Much Are You Really Paying?

US tariffs don't arrive one at a time. MFN duties, Section 301 surcharges, Section 232 steel/aluminum tariffs, Section 122 surcharges, and AD/CVD duties can all apply to the same shipment — and they all add up. Use this calculator to see every layer.

All five duty layers — MFN, Section 301, Section 232, Section 122, AD/CVD

Live calculation — updates instantly as you type

True landed cost — shipment value plus every layer of duty

No account needed — free, client-side, no data sent to servers

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Free Calculator

Tariff Stacking Calculator

Enter your shipment details to see all duty layers

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+15%
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Rates applied to declared customs value. Calculations are estimates; consult a licensed customs broker for binding classification.

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5
Stacking duty layers
~175%
Max effective rate (China electronics)
$0
Cost to use this calculator
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<\!-- What is Tariff Stacking -->

What Is Tariff Stacking?

Tariff stacking is what happens when the US government layers multiple distinct duty programs on top of each other for the same imported product. Each program was authorized by a different statute, serves a different policy purpose, and is collected by CBP independently — but they all come out of your pocket at the same time.

A single container of Chinese steel wheels, for example, might owe the base MFN tariff (2.5%), a Section 301 China surcharge (25%), a Section 232 steel tariff (25%), and antidumping duties (30%) — a total effective rate over 82%, all applied to the same customs value. Understanding the full stack before you import is not optional; it's the difference between a profitable shipment and a loss.

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Understanding Each Duty Layer

Each tariff program has its own trigger, scope, and rate structure. Here is what every importer should know about each layer in the stack.

Layer 1 — MFN Duty
0% – 37.5%
The base tariff rate from the US Harmonized Tariff Schedule (USHTS), applied to all WTO member countries on a Most-Favored-Nation basis. Every HTS code carries a Column 1 General rate; most manufactured goods range from 0–10%, while some apparel and footwear reach 37.5%.
Layer 2 — Section 301
7.5% – 145%
Retaliatory tariffs on Chinese goods under Section 301 of the Trade Act of 1974. Four lists cover nearly all HTS codes. Rates range from 7.5% (List 1 after 2019 agreement) up to 145% on certain goods following 2025 escalation. Applies to China-origin goods only.
Layer 3 — Section 232
10% – 25%
National-security tariffs on steel (25%) and aluminum (10%) imposed by Presidential proclamation under Section 232 of the Trade Expansion Act of 1962. Applies to all countries of origin — not just China. Derivative steel and aluminum products also covered by subsequent proclamations.
Layer 4 — Section 122
Up to 15%
A balance-of-payments surcharge authorized by Section 122 of the Trade Act of 1974. The President may impose up to 15% on all imports for up to 150 days without Congressional approval. If invoked as a global baseline tariff, it stacks on top of all other duties.
Layer 5 — Antidumping & Countervailing Duties (AD/CVD)
0% – 500%+
Product- and country-specific duties imposed after USITC/Commerce investigations find dumping (selling below cost) or foreign government subsidies. AD and CVD are separate but usually applied together. Rates are retroactively adjusted through annual administrative reviews, meaning your cash deposit at entry may not be your final rate. Active orders cover thousands of HTS-country combinations.
All Layers Apply to the Same Customs Value

Every duty program calculates against the declared transaction value of the goods. The rates are additive — not compounded. A 100% combined rate means duties equal to the goods' full value, not double.

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Real-World Stacking Examples

To illustrate how quickly rates accumulate, here are representative scenarios for common import categories. Actual rates depend on your specific 10-digit HTS code and supplier details.

How to Read This Table

The "Effective Rate" is the sum of all applicable layers. "AD/CVD" entries are illustrative ranges based on active CBP orders — your specific supplier may have a different company-specific rate. Check the CBP AD/CVD search portal for binding rates.

Product Origin MFN Sec. 301 Sec. 232 AD/CVD Effective Rate
Consumer Electronics (laptops, phones) China 0% 145% ~145%
Solar Panels (CSPV) China 3.5% 50% ~30% ~83.5%
Steel Flat Products (hot-rolled) China 2.9% 25% 25% ~100% ~153%
Aluminum Extrusions China 5.7% 25% 10% ~40% ~80.7%
Tires (passenger vehicles) China 4% 25% ~22% ~51%
Furniture (wood) China 0% 25% ~30% ~55%
Steel Products South Korea 2.9% 25% ~8% ~35.9%
Consumer Electronics Vietnam 0% 15% ~15%
Clothing / Apparel China 25% 25% ~50%
Industrial Machinery Germany 3.3% ~3.3%
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Visualizing the Stack — Chinese Steel Example

Here is how the duty layers accumulate for a typical Chinese steel flat product shipment. Each row represents one program's contribution to your total obligation.

MFN Duty
2.9%
Section 301
25%
Section 232
25%
AD Duty
~100%
Total Stack
~153%

On a $100,000 shipment of Chinese hot-rolled steel, the duty obligation at this rate would be approximately $153,000 — more than the value of the goods themselves. No single rate tells this story; only the full stack does.

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How to Find Your Specific Rates

Each duty layer has its own official source. Here is where to look for each one:

Duty Layer Official Source Notes
MFN / General Rate USHTS (hts.usitc.gov) Column 1 General rate for your 10-digit HTS code
Section 301 USTR Section 301 Annex Check which List (1–4A/4B) covers your HTS code; verify China origin
Section 232 Federal Register Proclamations Steel: 25%; aluminum: 10%; check exclusion orders for your product
Section 122 Presidential Proclamation (if invoked) Not currently in effect as a universal surcharge; watch Federal Register
AD/CVD CBP ADCVD Search (cbp.gov) Search by HTS + country; note that rates may be retroactively adjusted
The Fastest Way: Use USTradeStack

Our HTS Classifier identifies your 10-digit code from a product description. The Landed Cost Calculator then applies all applicable duty layers — MFN, 301, 232, and active AD/CVD orders — in a single AI-powered workflow. No manual rate lookups required.

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Frequently Asked Questions

What is tariff stacking?
Tariff stacking occurs when multiple independent US duty programs apply simultaneously to the same imported goods. Because each program — MFN, Section 301, Section 232, Section 122, and AD/CVD — is authorized by a separate statute and collected independently, they add together. Importers may face a combined effective rate far exceeding any single rate they find in a tariff schedule lookup.
Do all duty layers apply to the same customs value?
Yes. All five layers are calculated against the declared customs (transaction) value of the goods. They are additive, not compounding. If your combined rate is 80%, you owe duties equal to 80% of the goods' value. If the combined rate exceeds 100%, you owe more in duties than the goods cost — a situation that occurs for Chinese steel with active antidumping orders.
Can I avoid tariff stacking by changing countries of origin?
Potentially — but with significant caveats. Section 301 duties are China-specific, so genuine substantial transformation in a third country may eliminate that layer. However, Section 232 applies to steel and aluminum products regardless of which country ships them. AD/CVD orders are country-and-product-specific; moving production to a different country removes you from the specific order, but your new supplier must have a separate AD/CVD determination. Any origin-change strategy requires review by a licensed customs attorney to avoid misclassification of origin, which carries severe penalties.
What is the Section 122 tariff and does it really stack?
Section 122 of the Trade Act of 1974 authorizes the President to impose a surcharge of up to 15% on all imports to address balance-of-payments deficits. It can remain in effect for up to 150 days without Congressional approval. If invoked as a global baseline tariff, it applies on top of all other duties — MFN, Section 301, Section 232, and AD/CVD — making it the most broadly additive layer in the stack. As of March 2026, monitor the Federal Register for any Section 122 proclamations.
How do I find the exact rates for my shipment?
Start with your 10-digit HTS code (use our HTS Classifier if you do not have it). Then look up: your MFN rate at hts.usitc.gov; your Section 301 exposure in the USTR List annexes; Section 232 applicability by product type; and AD/CVD rates through the CBP ADCVD search portal at cbp.gov. Alternatively, our Landed Cost Calculator applies all layers automatically once you provide your HTS code and origin country.
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Stop Guessing. Know Every Layer.

USTradeStack's AI applies all applicable duty layers automatically — MFN, Section 301, Section 232, and active AD/CVD orders — so you get a complete landed cost before your shipment arrives.

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