Question 1

What is the total import duty on HS 9919.04.40 from China in 2026?

Accepted Answer

Importing HS 9919.04.40 (subject to the quantitative limits specified in u.s. note 5(a) to this subchapter .) from China in 2026 faces an estimated total of 35%: Free 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 9919.04.40 qualify for USMCA treatment from Mexico or Canada?

Accepted Answer

USMCA-qualifying goods under HS 9919.04.40 from Mexico or Canada are exempt from the Section 122 reciprocal surcharge and Section 301 tariffs, leaving only the Free 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 9919.04.40?

Accepted Answer

Importers who paid IEEPA-based reciprocal duties on HS 9919.04.40 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	Free	301 +25%S122 +10%	35%
Mexico (USMCA)	Free	None	0%
Canada (USMCA)	Free	None	0%
Vietnam	Free	S122 +10%	10%
Germany (EU)	Free	S122 +10%	10%
India	Free	S122 +10%	10%
South Korea	Free	S122 +10%	10%

9919.04.40

Frequently Asked Questions

What is the total import duty on HS 9919.04.40 from China in 2026?

Does HS 9919.04.40 qualify for USMCA treatment from Mexico or Canada?

Can I claim a duty refund on past imports of HS 9919.04.40?

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