A quick note before the numbers: the US import regime is genuinely in flux right now. This post covers what is actually in effect as of June 1, 2026, but some of these charges may change within the next two months. Read the section on Section 122 carefully so you understand what is stable and what is not.
Start with the Import Duty Calculator (toggle to US) for a current-state estimate on your specific order. Then come back here for the context on why the numbers look the way they do.
What Happened to the $800 De Minimis
US customs law previously allowed any parcel valued under $800 to enter duty-free. This "de minimis" exemption let Temu, Shein, AliExpress, and similar platforms ship small orders from Chinese warehouses without triggering US customs duties. It was a major reason their prices landed so low in American shoppers' carts.
That exemption is now suspended for all countries. Every parcel entering the US is dutiable regardless of value. There is no longer a floor below which you're safe from import charges.
What replaced it is a stack of three separate charges on a China-origin order, each with its own legal authority and its own stability level.
The Three-Layer Tariff Stack on a China Order
Layer 1: The Base US Duty (MFN Rate)
Every imported product has a "most favored nation" tariff rate, the standard Column 1 duty the US charges on goods from countries it trades with normally. These rates are product-specific and come from the Harmonized Tariff Schedule of the United States (HTSUS):
| Product Category | MFN Base Rate |
|---|---|
| Clothing / apparel | 16% (range 11.5-32%) |
| Footwear / shoes | 20% (range 8.5-48%) |
| Bags / backpacks | 17.6% |
| Bedding / linens | 11.9% |
| Jewelry | 7% |
| Watches | 5% |
| Sunglasses | 2.2% |
| Phones / tablets / laptops / computers | 0% (ITA) |
| Toys / video games | 0% |
| Cosmetics / skincare / perfume | 0% |
| Sporting goods | 4.6% |
| Hand tools | 4% |
| Plastic household items | 3.4% |
| Books / printed materials | 0% |
Layer 2: Section 301 China Tariff (25% or 7.5%)
Section 301 is a China-specific trade measure that adds a tariff on top of the base MFN rate. It was enacted under a different legal authority than recent executive tariff actions and is not affected by any of the 2026 court rulings. It is the most stable part of the stack.
For most of the products Temu and Shein sell: clothing, bags, accessories, household items, and most hard goods, the Section 301 rate is 25%. A subset of consumer electronics and specific goods on List 4A carry a 7.5% rate instead.
Section 301 applies to the declared value of the goods. If your order is $50 of clothing, Section 301 adds $12.50 in tariff on top of whatever the MFN base rate produces.
Layer 3: Section 122 Surcharge (10%, Currently in Force, May Expire)
This is the volatile layer. Section 122 is a 10% global import surcharge that took effect February 24, 2026, and applies to virtually all imports. It was enacted under different authority than Section 301.
The Merchandise Processing Fee
On top of the tariff layers, most courier-imported packages owe a Merchandise Processing Fee (MPF). For informal entries (small parcels), the MPF is $2.69 per entry as of FY2026. Regular USPS mail is exempt from MPF, but courier shipments (FedEx, UPS, DHL) are not.
Carriers also charge their own clearance fees for acting as CBP's collection agent. FedEx charges approximately $9.75 for orders up to $200. UPS and DHL charge in a similar range or apply a percentage of duty and tax with a minimum floor.
A Worked Example: $50 Clothing Order by Courier
Here is what a $50 clothing order shipped from China by courier looks like under the current full stack, as of June 2026:
| Charge | Rate | Amount on $50 order |
|---|---|---|
| MFN base duty (clothing) | 16% | $8.00 |
| Section 301 China tariff | 25% | $12.50 |
| Section 122 surcharge (active now, may expire ~July 24) | 10% | $5.00 |
| MPF informal entry | flat | $2.69 |
| Carrier clearance fee (approximate) | flat | $9.75 |
| Total additional charges | $37.94 | |
| Real cost of the order | ~$87.94 | |
If Section 122 expires around July 24, the same order would drop by $5 to roughly $82.94. Still 66% more than the checkout price, but lower than it is today.
Want the current estimate for your specific order? Use the Import Duty Calculator with the US toggle. It shows each layer separately so you can see exactly what changes if the Section 122 surcharge drops off.
What This Means for Popular Product Categories
Clothing and Apparel: The Hardest Hit
Clothing is where the tariff stack hurts the most. The base MFN rate on US apparel imports averages 16%. Stack Section 301 at 25% and Section 122 at 10% on top, and you're looking at effective duty of around 51% on the declared value before any fees. A $30 shirt could owe $15 in tariffs alone. This is not a rounding error. It fundamentally changes whether a Shein order makes financial sense compared to buying equivalent fast fashion domestically.
Electronics: Still Relatively Protected
Phones, tablets, laptops, and most consumer electronics carry a 0% MFN base rate under the WTO Information Technology Agreement. Section 301 rates on electronics vary, with many items falling into the 7.5% List 4A bucket rather than the full 25%. For electronics, Section 122 at 10% is actually the biggest tariff layer right now. If it expires in July, electronics become significantly cheaper to import than they are today.
Cosmetics, Books, Toys: 0% Base, But Still Paying Section 301
Cosmetics, skincare, books, and toys all carry 0% MFN base duty. But Section 301 does not look at the MFN rate. It applies independently. Toys typically fall at 0% Section 301 as well, making them genuinely low-tariff even now. Cosmetics from China, however, face Section 301 at rates that depend on the specific product. When in doubt, run the numbers in the calculator before ordering.
How This Compares to Canada
Canadian shoppers ordering from the same Chinese platforms face a different but equally real cost structure. Canada's general de minimis threshold is CAD $20 (versus the US's now-suspended $800), which actually means Canadians have been dealing with import charges on small orders for much longer. The duty rates are different (Canada charges 18% on clothing but doesn't have the equivalent of Section 301), and Canada Post's $9.95 flat handling fee is generally lower than what US courier clearance costs.
If you're in Canada, read the companion post: How Much Will My Temu or Shein Order Really Cost in Canada? (2026 Duty, Tax and Fees). Or compare tariff scenarios across both countries using the Tariff Cost Calculator.
The Bottom Line for US Shoppers Right Now
The low-cost direct-from-China model that built Temu and Shein's US presence relied on the $800 de minimis exemption. Without it, the real landed cost of those orders is substantially higher than the checkout price suggests.
Three things that are certain: the de minimis is suspended, Section 301 is fully in force, and the base MFN duties have not changed. One thing that is uncertain: Section 122 may expire around July 24, 2026, which would reduce the tariff load by 10 percentage points. Use the Import Duty Calculator for a current-state estimate, and check back if you're buying after that date.
Frequently Asked Questions
Is the US $800 de minimis exemption still in effect?
No. It is suspended. Every parcel entering the US is now dutiable regardless of value. This applies to all countries of origin, including China-direct shipments from Temu, Shein, and AliExpress.
What is the Section 301 tariff on Chinese goods?
Section 301 is a China-specific tariff that stacks on top of the base US duty rate. Most consumer goods (clothing, bags, accessories, household items) face 25%. Some electronics and specific products on List 4A face 7.5% instead. Section 301 is not affected by the 2026 court rulings on executive tariff authority and is fully in force.
What is the Section 122 surcharge and will it go away?
Section 122 is a 10% global import surcharge that took effect February 24, 2026. It is under legal challenge (the Federal Circuit stayed the lower court's ruling striking it down), and it has a statutory expiration date of approximately July 24, 2026, unless Congress extends it. It applies today but may drop off within weeks. Estimates in this post show it as a separate line so you can see what changes if it expires.
How much does a $50 Temu clothing order cost to import to the US right now?
Under the current full stack as of June 2026: $8 in base MFN duty, $12.50 in Section 301 tariff, $5 in Section 122 surcharge, $2.69 MPF, and approximately $9.75 in carrier clearance fees. Total additional charges come to about $38, putting the real cost near $88. These totals would drop by roughly $5 if Section 122 expires around July 24, 2026.