Last verified: August 27, 2026. The U.S.–China tariff relationship cannot be reduced to one headline rate. Emergency duties, reciprocal measures, legacy Section 301 lists, Section 232 sector actions, and negotiated suspensions have operated on different legal tracks. This timeline separates measures that ended, measures that remain in force, and measures that are suspended or still under review.

The bilateral relationship is also changing structurally. China’s share of U.S. goods imports fell from 13.4% in 2024 to 12.4% in 2025 and approximately 7.5% in the first quarter of 2026. That decline can reflect supplier substitution through third countries as well as genuine changes in production, so a lower bilateral deficit is not by itself proof of reshoring.

January–March 2025: fentanyl duties and calibrated retaliation

February 1–4 — a 10% emergency duty and China’s first response

The United States imposed an additional 10% duty on products of China under the International Emergency Economic Powers Act, citing fentanyl and precursor chemicals. China responded with targeted duties on U.S. coal, liquefied natural gas, crude oil, agricultural machinery, and pickup trucks, alongside an antitrust investigation and export controls on selected critical minerals. The measures showed the pattern that shaped the year: Beijing paired limited tariffs with administrative and export-control tools.

March 4 — the emergency rate doubles to 20%

The U.S. emergency rate on Chinese goods increased to 20%. China added another round of countermeasures focused on U.S. agricultural and food exports. These duties were distinct from the pre-existing Section 301 tariffs on specific Chinese products and should not be added mechanically without checking the applicable order and exclusion.

April–May 2025: reciprocal escalation and the Geneva pause

April 2–12 — reciprocal rates reach 145% and China matches

The administration announced a 34% reciprocal rate for China on April 2, then escalated the China-specific reciprocal rate to 125% on April 9 while retaining the 20% fentanyl duty. The resulting headline all-in rate reached approximately 145%. After the United States excluded a large group of consumer electronics from the reciprocal measure, China announced that it would match the 125% tariff on U.S. goods. The episode was an announced and implemented escalation, not a permanent current rate.

May 12 — Geneva suspends the largest tranche

In the Geneva arrangement, the United States reduced its reciprocal China tranche to 10% for a 90-day period and China reduced its retaliatory rate to 10%. The remaining 24% U.S. reciprocal tranche was suspended while the parties negotiated. The arrangement lowered the immediate rate but did not remove legacy Section 301 duties, the fentanyl-related duty, or product-specific measures under other authorities.

October 2025: controls and a wider truce

China expanded rare-earth export controls with an extraterritorial element, while the United States threatened a further 100% tariff. The October 30 Busan understanding suspended the new rare-earth controls for a year, resumed Chinese soybean purchases, and suspended port-fee measures. The fentanyl duty was reduced to 10%, the 24% reciprocal tranche remained suspended through November 10, 2026, and the combined headline rate settled near 47% before later legal changes. These were truce terms, not a repeal of the underlying tariff authorities.

February–July 2026: the legal baseline changes

February 20 — IEEPA duties end

In Learning Resources, Inc. v. Trump, the Supreme Court held that IEEPA did not authorize the President to impose tariffs. The administration ended the additional IEEPA duties, including the China reciprocal and fentanyl measures. The ruling did not invalidate tariffs imposed under Section 301 or other statutes, so importers must distinguish the ended emergency layer from surviving product lists.

February 24–July 24 — temporary Section 122 surcharge

A temporary 10% surcharge under Section 122 of the Trade Act replaced part of the ended emergency baseline for 150 days. It expired at 12:01 a.m. EDT on July 24, 2026, absent congressional extension. Its expiration is why it should not be presented as a current China tariff.

July 23–24 — the current Section 301 baseline

USTR’s forced-labor investigation produced a new Section 301 framework. China falls in the 12.5% group for the current countrywide action, while legacy China Section 301 lists—whose product rates vary widely—remain separate. Exemptions, product classification, exclusions, and the interaction with other statutory programs determine the actual landed duty for a shipment.

Current situation as of August 27, 2026

  • Ended: the 2025 IEEPA China emergency and reciprocal duties ended after the Supreme Court’s February ruling.
  • Expired: the temporary Section 122 surcharge expired July 24, 2026.
  • In force: legacy Section 301 China lists and the current Section 301 baseline remain relevant, with product-specific rates and exclusions.
  • Suspended: the 24% reciprocal tranche, rare-earth controls covered by the Busan understanding, soybean commitments, and port-fee measures remain tied to the truce calendar and can change when it expires.
  • Strategic exposure: China’s direct share of U.S. imports has fallen sharply, but third-country routing and supplier substitution mean bilateral trade data alone cannot identify where production moved.

Bottom line: U.S.–China tariff exposure is a layered product-level calculation, not a single country rate. Check the surviving Section 301 list, current baseline, exclusions, customs classification, origin, and any active truce or export-control notice before making a sourcing or entry decision. The bilateral deficit and import-share changes are important context, but they do not by themselves measure tariff incidence or prove reshoring.