Question 1

What is the total import duty on HS 9904.12.01 from China in 2026?

Accepted Answer

Importing HS 9904.12.01 (valued less than 5¢/kg) from China in 2026 faces an estimated total of 35%: 13.3¢/kg MFN base, plus 25% Section 301 (China), 10% Section 122 Surcharge. Use the free duty calculator to stack MPF/HMF and get a per-shipment landed cost.

Question 2

Does HS 9904.12.01 qualify for USMCA treatment from Mexico or Canada?

Accepted Answer

USMCA-qualifying goods under HS 9904.12.01 from Mexico or Canada are exempt from the Section 122 reciprocal surcharge and Section 301 tariffs, leaving only the 13.3¢/kg MFN base rate. Goods must meet the applicable USMCA rule of origin to claim the preference.

Question 3

Can I claim a duty refund on past imports of HS 9904.12.01?

Accepted Answer

Importers who paid IEEPA-based reciprocal duties on HS 9904.12.01 before the February 2026 SCOTUS ruling may be eligible for a refund through CBP's CAPE portal. Eligibility depends on your entry dates, liquidation status, and whether your goods were covered by the struck-down tariff actions. Use the free refund estimator to check.

Origin	MFN Base	Stacked Programs	Est. Total
China	13.3¢/kg	301 +25%S122 +10%	35%
Mexico (USMCA)	13.3¢/kg	None	0%
Canada (USMCA)	13.3¢/kg	None	0%
Vietnam	13.3¢/kg	S122 +10%	10%
Germany (EU)	13.3¢/kg	S122 +10%	10%
India	13.3¢/kg	S122 +10%	10%
South Korea	13.3¢/kg	S122 +10%	10%

9904.12.01

Frequently Asked Questions

What is the total import duty on HS 9904.12.01 from China in 2026?

Does HS 9904.12.01 qualify for USMCA treatment from Mexico or Canada?

Can I claim a duty refund on past imports of HS 9904.12.01?

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