U.S. Import Tariffs: A Complex and Evolving Landscape

Strategic Insights -

As of June 2025, U.S. import tariffs vary widely depending on the product and country of origin, with layered duties applying to goods from China, auto imports, and certain steel and aluminum products. The existing framework is subject to change, making it essential for importers to carefully assess tariff exposure by product type and origin.

Key Takeaways:

  • U.S. import tariffs on Chinese goods are particularly complex, with Section 301 tariffs ranging from 7.5% to 100%, a 20% tariff tied to fentanyl-related enforcement, and a temporary 10% reciprocal tariff under IEEPA rules.
  • Auto imports, including those from Mexico and Canada, are subject to a 25% Section 232 tariff, unless they qualify for preferential treatment under the USMCA.
  • Certain steel and aluminum products from nearly all countries are subject to a steep 50% tariff, with limited exemptions for the UK.
  • New Customs and Border Protection (CBP) guidance outlines a "non-stacking" order for applying overlapping tariffs, but Section 301 tariffs and China-specific fentanyl tariffs still apply in addition to other duties.
  • Importers must carefully assess tariff exposure by product type and origin to navigate the complex and evolving tariff landscape.
  • The use of preferential treatment under the USMCA can help mitigate the impact of tariffs on auto imports.
  • The UK's limited exemptions to the 50% tariff on steel and aluminum products may have significant implications for trade between the two countries.

Statistics:

  • Section 301 tariffs on Chinese goods range from 7.5% to 100%.
  • A 20% tariff applies to Chinese goods tied to fentanyl-related enforcement.
  • A temporary 10% reciprocal tariff under IEEPA rules applies to certain Chinese goods.
  • 25% Section 232 tariffs apply across the board to auto imports from Mexico and Canada.
  • 50% tariffs apply to certain steel and aluminum products from nearly all countries.
  • New CBP guidance allows for a "non-stacking" order of overlapping tariffs, starting with auto tariffs, then aluminum, steel, and finally fentanyl-related duties from Canada and Mexico.

Sources:

  • K. Michael Gillum, Dickinson Wright PLLC - U.S. Import Tariffs: A Complex and Evolving Landscape (2025)
  • Mondaq - U.S. Import Tariffs: A Complex and Evolving Landscape (2025)
  • U.S. Customs and Border Protection (CBP) - Guidance on Non-Stacking Order for Overlapping Tariffs (2025)