US Import Duties on Goods Made in Japan: What a Brand Pays in Late 2026

Short answer: As of October 2026, most goods made in Japan enter the US at a combined duty of at least 12.5% of their customs value. A Section 301 duty in force since 24 July 2026 tops up the normal US duty to 12.5% where that duty is lower, and adds nothing where it is already 12.5% or more. The earlier IEEPA tariffs are gone, and the temporary Section 122 surcharge was set to end on 24 July 2026. Check your own product’s tariff line before you set a retail price.

What changed in 2026

Date	What happened	Source
20 February 2026	The Supreme Court held, in Learning Resources, Inc. v. Trump, that IEEPA does not authorise the President to impose tariffs. The same day, Executive Order 14389 ended the IEEPA duties.	CBP interim final rule, June 2026
24 February 2026	A temporary 10% surcharge under Section 122 of the Trade Act of 1974 began, for a period of up to 150 days.	CBP CSMS #67844987
24 July 2026	CBP’s instructions applied the Section 122 surcharge to goods entered only up to 12:01 a.m. on this date.	CBP CSMS #67844987
24 July 2026	USTR’s Section 301 duty on products of Japan (and 59 other economies) applies to goods entered from 12:01 a.m. on this date.	USTR notice, July 2026

How the Section 301 duty on Japan works

USTR’s notice sets the rate for Japan as “12.5 percent tariffs net of MFN”. In plain terms:

• If your product’s normal US duty (the “General” rate in column 1 of the tariff schedule) is below 12.5%, an extra Section 301 duty is added so that the two together come to 12.5%.
• If the normal duty is 12.5% or more, the Section 301 duty is zero and you pay the normal duty only.

The tariff schedule carries this as two new lines: 9903.05.49 for Japanese goods with a normal duty below 12.5%, and 9903.05.48 for those at 12.5% or above.

Where the normal duty is a specific or compound rate (cents per item plus a percentage, as it is for many knives), the notice says the percentage equivalent is found by dividing the normal duty payable by the customs value. That percentage is then compared with 12.5%.

Some goods are exempt. The notice lists exemptions in its annexes, mostly raw materials, plus informational materials, donations, accompanied baggage, and articles subject to Section 232 tariffs. I did not find the towel, knife, tableware or notebook lines below in the general exemption list, but check your own line in the annex.

Examples from the tariff schedule

Normal (“General”) duty rates as shown on the US tariff schedule (2026 Revision 21), and what the 12.5% floor does to them:

Product	HTS line	Normal duty	With the Japan Section 301 duty
Cotton terry kitchen towels	6302.60.00	9.1%	12.5% in total
Bound notebooks, diaries, memo pads	4820.10.20	Free	12.5% in total
Porcelain mugs	6911.10.45	14%	14% (nothing added)
Porcelain tableware, other household lines	6911.10	from 6% to 26%, depending on the line	12.5% where the line is below that, otherwise unchanged
Kitchen and butcher knives, fixed blade	8211.92.20	0.8¢ each + 4.6%	12.5% in total, once the per-item part is converted to a percentage

These are examples, not a classification of your product. Bath towels, stoneware, paper bags and folding knives all fall under different lines, and a single word in the description (household or hotel ware, the value per dozen, the handle material) can move a product to another line.

Section 232: steel, aluminium and other materials

Section 232 duties are separate from all of the above. CBP’s FAQ covers steel and aluminium and their derivative products, and only the tariff lines named in the proclamations count. Articles subject to Section 232 tariffs are exempt from the new Section 301 duty, so a product pays one or the other, not both. If your product is mostly metal or wood, check whether its line is listed under Section 232 before you assume the 12.5% floor applies.

Low-value parcels: no more duty-free entry

The US de minimis exemption, which let shipments of $800 or less enter duty-free, has been suspended since at least 29 August 2025. CBP’s June 2026 rule suspends it indefinitely for mail as well, and a 2025 law ends it permanently from 1 July 2027. A sample parcel or a small first order from Japan now pays duty like any other import. The separate exemption for genuine gifts of $100 or less still exists, but goods you have bought are not gifts.

How to check your own product

1. Find your line on the US tariff schedule at hts.usitc.gov. Search by product, then read down to the ten-digit line that fits by material, use and value.
2. Read the “General” rate in column 1. That is the normal duty for Japanese goods.
3. Compare it with 12.5%. Below that, the total will be 12.5%; at or above, it stays as it is.
4. Check the exemptions in the USTR notice’s annexes, and whether Section 232 applies.
5. Confirm with a licensed customs broker or with CBP, especially for anything over $2,500, which needs formal entry. Duty is charged at the rate in force on the day the goods are entered, so check again shortly before you ship.

This is a summary as of October 2026, not legal or customs advice. These rules have changed several times this year.

What this means if you order through me

• I give you the details that decide the tariff line: material, construction, size, and the maker’s confirmation of origin (why origin matters). Your broker classifies the product.
• My quote shows the price ex-Japan and the shipping separately. US duty is paid by the importer on arrival and is not part of my fees.
• I declare the real value and description on every shipment. I do not mark goods as gifts or under-declare them to lower the duty.
• I tell you the route first. A sample by post, a small order by courier, a larger one by freight (how I ship).

If you are pricing towels, knives, tableware or paper goods for the US, build the duty into the landed cost before you ask for samples. When you have a target price, send me a brief.