Tariff Exemption List 2026 What Products Are Exempt
Tariff Exemption List 2026: What Products Are Actually Exempt
There is no single 2026 tariff exemption list. Duty-free treatment in the United States comes from four separate legal mechanisms — statutory HTSUS exemptions (including Chapter 98), country-of-origin preferences under USMCA and 13 other FTAs, product-specific exclusions issued by USTR or the Department of Commerce, and low-value de minimis treatment, which was effectively eliminated for commercial shipments during 2025.
The headline numbers for 2026: the U.S. imported roughly $3.3 trillion in goods in 2024 at an average applied MFN rate near 3.4%, yet a single product can stack MFN + Section 301 (up to 25%, or 100% on Chinese EVs) + Section 232 (25%–50%) + IEEPA reciprocal tariffs + AD/CVD orders. Section 232 derivative coverage was expanded again in 2025 to reach screws, fasteners, and aluminum articles, while the $800 Section 321 de minimis threshold — used by an estimated 1.36 billion shipments in FY2024 — no longer shields commercial imports.
The practical bottom line: an exemption in 2026 is not a product alone. It is an HTS code plus country of origin plus producer plus entry date plus declared value plus a specific legal program. Any tariff calculator that asks only for an HTS code will produce a wrong duty figure.
Exemption vs. Exclusion vs. Preference: Three Different Things
Most articles conflate these terms. They are legally distinct, they are granted by different agencies, and they have different refund mechanics.
| Mechanism | What it is | Who grants it | Typical duration | Refund eligible? |
|---|---|---|---|---|
| Statutory exemption | Product is duty-free by the HTSUS itself (e.g., Chapter 98, certain 9903 headings, civil aircraft 8802 under the Agreement on Trade in Civil Aircraft) | Congress / USITC via the HTSUS | Permanent until amended | Yes, if claimed on entry or via protest |
| Product exclusion | Targeted relief from Section 301 or Section 232 duties for a named 10-digit HTS code and product description | USTR (Section 301); Commerce/BIS (Section 232) | Typically 1 year; often retroactive to the effective date | Yes — retroactive refunds are common |
| FTA preference | Origin-based duty elimination under a trade agreement, claimed via a certification of origin | Congress; administered by CBP | Open-ended while the FTA is in force | Yes, within 1 year of entry (19 U.S.C. § 1520(d)) |
A fourth category gets lost in the shuffle: carve-outs written into a tariff action itself. When the IEEPA-based reciprocal tariff orders were issued in April 2025, Annex II exempted goods already covered by Section 232, plus pharmaceuticals, semiconductors, critical minerals, energy products, and gold bullion. Those aren't "exclusions" in the USTR sense — they're scoping decisions embedded in the executive order, and they can change with a signature.
The 2026 Exemption Landscape, Program by Program
USMCA: The Largest Single Source of Zero-Duty Treatment
USMCA covers roughly $1.8 trillion in annual trilateral trade. If your good is originating under the USMCA rules of origin — meaning it satisfies the tariff shift, regional value content, and, for autos, labor value content requirements — it enters at 0% duty regardless of what the MFN column says.
Two 2026 developments matter enormously. First, USMCA-compliant goods were explicitly exempted from the 2025 IEEPA reciprocal tariffs, which means the certification of origin is now worth far more than the MFN spread. Second, the joint review is scheduled for July 1, 2026. Any company relying on USMCA treatment should be modeling scenario outcomes now, not in June.
Critical trap: USMCA is origin-based, not country-based. Mexican or Canadian origin is required, not Mexican or Canadian shipment. A Chinese-origin component transshipped through Laredo does not qualify.
Section 301: Exclusions Have Largely Expired
Section 301 duties on Chinese-origin goods remain on four lists, with rates from 7.5% (List 4A) to 25% (Lists 1–3). The 2024 four-year review raised several rates further: electric vehicles to 100%, solar cells to 50%, semiconductors to 50%, and lithium-ion EV batteries to 25%.
The exclusion story is the part most people get wrong. The 352 Section 301 exclusions that were reinstated in 2022 expired on December 31, 2023; limited extensions carried a subset into 2024 and 2025, and a small group of solar manufacturing equipment exclusions was granted in late 2024. As of 2026, you must verify status code-by-code against the USTR docket (USTR-2022-0009 and successor dockets) and the corresponding Chapter 99, Subchapter III headings in HTSUS 2026. Do not assume an exclusion number printed in a 2023 blog post is still live.
Section 232: Steel, Aluminum, and the Derivative Expansion
Section 232 duties on steel and aluminum were raised to 50% in 2025, and — more consequentially — the derivative product lists were expanded repeatedly. The 2025 inclusions brought previously uncovered downstream articles into scope, including screws and fasteners under HTS 7318, certain iron or steel articles under 7326, and aluminum articles under 7616.
This is the single biggest source of unpleasant surprises in 2026. A company that imports a finished machine may find that a specific steel bracket or aluminum housing is dutiable at 50% on its full value, not on the metal content. Commerce requires a separate product exclusion process for Section 232 relief, and grants are narrow, product-specific, and often limited to a single importer or a defined product description.
De Minimis: The $800 Threshold Is Gone for Commercial Cargo
Section 321's $800-per-day, per-person de minimis allowance effectively functioned as the largest exemption in the U.S. tariff system by shipment count — CBP processed roughly 1.36 billion de minimis shipments in FY2024. In 2025, the de minimis threshold was reduced to $0 for China-origin shipments and then suspended for essentially all countries, with low-value commercial shipments routed into formal or informal entry and made subject to duty.
For 2026 planning, treat de minimis as unavailable for commercial importers. Ecommerce sellers who built unit economics on $800 duty-free parcels need to rebuild landed cost models — the duty is now owed, and MPF may apply as well.
GSP, AGOA, and MTB: What Still Exists
- GSP: Expired December 31, 2020. There is no operative Generalized System of Preferences in 2026 unless Congress reauthorizes it — and reauthorizations have historically been retroactive, which creates refund opportunities worth tracking.
- AGOA: Expired September 30, 2025. Sub-Saharan African apparel and other eligible goods lost duty-free treatment unless renewed.
- MTB (Miscellaneous Tariff Bill): Expired December 31, 2020. There is no 2026 MTB. Any article claiming duty-free treatment under a lapsed MTB heading is dutiable.
Chapter 98: The Most Underused Exemption in the Book
Chapter 98 special provisions are statutory, not discretionary, and they are routinely overlooked:
- 9801.00.10 — U.S. goods returned after export, duty-free, provided they were not advanced in value or improved in condition abroad.
- 9802.00.80 — U.S. components assembled abroad; duty applies only to the foreign value added, not the full entered value.
- 9817.00.96 — certain agricultural and horticultural articles, including many seeds and plants for planting.
On a $2 million annual import program with 40% U.S. content, a properly documented 9802.00.80 claim can reduce the dutiable base by $800,000 — a savings that dwarfs most negotiated exclusions.
Product-Level: Indicative 2026 Treatment for Common HTS Codes
| HTS code | Product | Exemption / exclusion type | Origin | Indicative 2026 status |
|---|---|---|---|---|
| 8541.10.00 / 8542.31.00 | Diodes, processors, integrated circuits | Reciprocal-tariff carve-out (Annex II); Section 301 applies to China | China | Exempt from IEEPA reciprocal tariffs; 50% Section 301 applies. Verify 9903 headings. |
| 8504.40.95 | Static converters (power supplies) | Section 301 List 3; possible USMCA preference if originating | China / Mexico | 25% Section 301 from China; 0% from Mexico if USMCA-originating. |
| 8708.xx | Motor vehicle parts | USMCA preference; Section 232 auto parts; Section 301 | Mexico / China | 0% if USMCA-originating; Section 232 and 301 stack otherwise. |
| 9013.20.00 | Lasers (non-diode) | MFN only | EU / Japan | Typically duty-free at MFN; no 301 if non-China origin. |
| 8481.80.xx | Valves, taps, cocks | Section 301 List 3 | China | 25% Section 301. No general exclusion in force — verify individually. |
| 7318.15.xx | Screws and bolts | Section 232 derivative list (2025 expansion) | Any | 50% Section 232 on covered derivative articles. Exclusion required for relief. |
| 9801.00.10 | U.S. goods returned | Chapter 98 statutory exemption | Any | Duty-free if not advanced in value or improved in condition abroad. |
Indicative only. Rates and coverage change frequently — always confirm in HTSUS 2026, Chapter 99, Subchapter III, and the current USTR or Commerce docket before filing.
How to Verify a 2026 Exemption in Five Steps
- Start with USITC HTSUS 2026. The 2026 edition took effect January 1, 2026 and contains roughly 17,000 ten-digit statistical lines. Read the Chapter 99, Subchapter III headings — this is where Section 301, Section 232, and IEEPA tariff actions live — alongside your Chapter 84/85/87/90 heading.
- Check the USTR docket. Section 301 exclusion notices and Federal Register citations are published at regulations.gov. Confirm the exclusion number, the covered 10-digit code, the product description, and the effective and expiration dates.
- Check Commerce/BIS for Section 232. Steel, aluminum, and derivative exclusions are granted through a separate process with their own docket and a published exclusion list. Note whether the exclusion is importer-specific or product-wide.
- Search CBP CROSS. The Customs Rulings Online Search System contains binding rulings on classification, origin, and Chapter 98 eligibility. A prior CROSS ruling on your exact product and origin is the strongest evidence you can cite in an audit.
- Confirm in ACE. Once you have the legal basis, verify how the entry will transmit — FTA claim flag, exclusion number in the 9903 line, Chapter 98 heading, and the applicable MPF and HMF calculations.
An exemption you cannot cite by Federal Register page and HTS heading is not an exemption. It is a hope.
Duty Stacking: Why Your "Exempt" Product Still Gets Taxed
Products are rarely "exempt" in the absolute sense. They are exempt from specific duties. Here is how a single $100,000 shipment can still carry a six-figure effective rate.
| Layer | Authority | Typical rate | Applies to |
|---|---|---|---|
| MFN / Column 1 General | HTSUS | Average ~3.4%; 0%–20%+ | All normal-trade-relations origins |
| Section 301 | Trade Act of 1974 § 301 | 7.5%–25%; up to 100% (EVs) | China-origin goods on Lists 1–4A |
| Section 232 | Trade Expansion Act § 232 | 25%–50% | Steel, aluminum, copper, derivatives, autos |
| IEEPA reciprocal | IEEPA executive orders | Varies by country and order | Most origins; Annex II carve-outs apply |
| AD/CVD | 19 U.S.C. § 1671 et seq. | Often 50%–300%+ | 600+ active orders; exemptions are extremely rare |
| MPF | 19 C.F.R. § 24.23 | 0.3464%, min $32.71, max $634.62 (FY2025) | Most formal entries |
| HMF | 26 U.S.C. § 4461 | 0.125% | Ocean cargo only |
Note the interaction rule: AD/CVD orders are not tariff exclusions, and cash deposits for AD/CVD are collected on the entered value even when a Section 301 exclusion applies. Importers frequently discover this after liquidation, when the refund window is already closing.
2026 vs. 2025: What Actually Changed
| Program | 2025 position | 2026 position | Action required |
|---|---|---|---|
| De minimis (§ 321) | $800 threshold; $0 for China from May 2025; suspended globally later in 2025 | Effectively unavailable for commercial shipments | Rebuild landed cost; set up formal/informal entry capability |
| Section 232 | Steel/aluminum raised to 50%; derivative lists expanding | Derivative coverage extended to fasteners, 7326 and 7616 articles | Re-classify every metal component; consider BIS exclusion filings |
| USMCA | Compliant goods exempted from reciprocal tariffs | Joint review scheduled July 1, 2026 | Audit origin documentation now; scenario-plan the review |
| Section 301 exclusions | 352 exclusions expired Dec 31, 2023; limited extensions since | Most exclusions lapsed; solar equipment carve-outs narrow | Verify each exclusion number against the live USTR docket |
| GSP / AGOA / MTB | GSP and MTB expired; AGOA lapsed Sept 30, 2025 | No operative programs unless Congress reauthorizes | Remove benefit claims; monitor for retroactive reinstatement |
What a 2026 Tariff Calculator Must Ask You
If a calculator returns a single duty number from an HTS code, it is not a tariff calculator — it is a lookup table. Accurate 2026 modeling requires at minimum:
| Input | Why it changes the answer | Resulting output |
|---|---|---|
| 10-digit HTS code | Determines MFN rate and which Chapter 99 headings attach | Base duty rate |
| Country of origin (not shipment) | Triggers or removes Section 301, IEEPA, and FTA eligibility | Additional ad valorem layers |
| Producer / manufacturer | Required for AD/CVD scope analysis and origin substantiation | AD/CVD cash deposit rate |
| Entry date | Exclusions and tariff actions are date-bounded | Applicable rate on that date |
| Entered value and metal content | Section 232 derivative duties can apply to full value | Dutiable base |
| FTA claim and certification | USMCA and other FTA preferences require substantiation | Preference applied or denied |
| Exclusion number | Must map to a live 9903 heading and a valid date range | Exclusion credit / refund eligibility |
Refunds and Retroactivity: Where the Money Is
Exclusions are frequently retroactive to the effective date of the tariff action, which means duty already paid can be recovered. Two clocks govern this:
- Post-summary correction (PSC): file within 270 days of entry summary acceptance.
- Protest: file within 180 days of liquidation under 19 U.S.C. § 1520. This is the hard deadline. Miss it and the money is gone.
- FTA claims after entry: a post-importation USMCA claim must generally be filed within one year of the date of importation under 19 U.S.C. § 1520(d).
The practical move for 2026: build a quarterly reconciliation that matches every Chapter 99 heading you paid against the current exclusion list. Retroactive grants have historically produced refunds measured in millions of dollars per importer for companies that tracked entries systematically.
Frequently Asked Questions
Q: What products are exempt from tariffs in 2026?
A: There is no blanket list. In 2026, duty-free or reduced-duty treatment generally applies to: (1) goods that qualify as originating under USMCA or one of the other 13 U.S. FTAs; (2) goods covered by a live USTR or Commerce product exclusion; (3) goods entered under Chapter 98 headings such as 9801.00.10 (U.S. goods returned) and 9802.00.80 (U.S. components assembled abroad); and (4) goods named in the Annex II carve-outs of the IEEPA reciprocal tariff orders, which include Section 232-covered articles, pharmaceuticals, semiconductors, critical minerals, energy products, and gold bullion. Everything else is dutiable at the applicable stacked rate.
Q: Is there a new 2026 tariff exemption list?
A: No single new list was published for 2026. What changed for 2026 is a set of moving parts: the USMCA joint review scheduled for July 1, 2026, the expanded Section 232 derivative product lists for steel and aluminum, the suspension of de minimis treatment for commercial shipments, and the expiration of most Section 301 exclusions. Treat "the 2026 exemption list" as four separate lists — HTSUS statutory provisions, active USTR exclusions, active Commerce/BIS exclusions, and FTA-eligible origin rules.
Q: How do I check if my HTS code is exempt?
A: Work in this order: pull your 10-digit code in USITC HTSUS 2026; read the Chapter 99, Subchapter III headings that cross-reference your code; check the USTR docket for Section 301 exclusion notices and their expiration dates; check the Commerce/BIS exclusion list for Section 232; and search CBP CROSS for a binding ruling on the same product and origin. Confirm the answer in ACE before you file. Classification alone does not determine exemption status — country of origin, producer, and entry date all matter.
Q: Are Section 301 exclusions still available in 2026?
A: Most are not. The 352 reinstated exclusions expired December 31, 2023, and subsequent extensions covered only subsets of that list. A narrow group of solar manufacturing equipment exclusions granted in late 2024 may remain relevant. You must verify each exclusion number individually against the live USTR docket and the current Chapter 99 headings — a 2023 exclusion number in a blog post is not evidence of 2026 relief.
Q: Does the $800 de minimis exemption still apply in 2026?
A: Effectively no, for commercial importers. The $800-per-day, per-person Section 321 threshold was reduced to $0 for China-origin shipments in 2025 and then suspended for essentially all countries. Given that CBP processed roughly 1.36 billion de minimis shipments in FY2024, the change is the largest single expansion of dutiable volume in modern U.S. trade enforcement. Ecommerce sellers must now model duty and MPF into every parcel.
Q: Are steel and aluminum derivatives exempt under Section 232?
A: No — they are generally included. The 2025 expansions brought derivative articles such as screws and fasteners under HTS 7318, certain iron or steel articles under 7326, and aluminum articles under 7616 into scope, with duties up to 50% applied to the full entered value of the covered article. Relief requires a product-specific exclusion granted through the Commerce/BIS process, and those exclusions are narrow and time-limited.
Q: What is the difference between a tariff exemption and an exclusion?
A: An exemption is built into the tariff schedule itself — the product is duty-free by law, permanently, under a heading like 9801.00.10. An exclusion is granted administratively for a specific HTS code and product description, usually for one year, often retroactive, and can be withdrawn or allowed to expire. Exemptions do not require an application; exclusions almost always do, and they carry a Federal Register citation you should be able to produce on demand.
The 2026 Action Plan
Stop looking for a list. Start building a matrix.
- Map every SKU to a 10-digit HTS code, a country of origin, and a named producer.
- Layer the duty stack — MFN, Section 301, Section 232, IEEPA, AD/CVD — and calculate the effective rate on the correct dutiable base.
- Audit origin claims. USMCA compliance is now worth more than the MFN spread, and it will be scrutinized ahead of the July 1, 2026 joint review.
- Sweep Chapter 98. 9801.00.10 and 9802.00.80 savings are statutory, uncontroversial, and routinely unclaimed.
- Track exclusions quarterly against the USTR and Commerce dockets, and file protests within the 180-day window before liquidation closes the door.
- Model with a tool that asks for origin, producer, value, and entry date — not one that asks only for an HTS code.
Tariff exposure in 2026 is not a classification problem. It is a documentation, origin, and timing problem — and the importers who treat it that way are the ones collecting the refunds.
Standing qualification: Authority update (September 19, 2026): the rate-landscape table above is keyed on tariff authority, and one of those authorities is no longer available. IEEPA tariff authority was held unlawful on February 20, 2026 ( Learning Resources, Inc. v. Trump , No. 24-1287), so the IEEPA rows no longer price a live authority; the MFN, Section 232 and Section 301 rows do. As of September 19, 2026 a fifth mechanism is law: H.R. 5334, signed into law on September 18, 2026, adds up to 500 percent duties on Russian goods and up to 100 percent secondary duties.
Related reading: the authority behind each rate, Tariff Calculator 2026