US Tariffs on Bags from China in 2026: What Importers Pay Now

If you import bags into the United States, the duty you pay has been rewritten three times in 2026. In February the Supreme Court struck down the tariffs imposed under emergency powers. A temporary global surcharge filled the gap until July. On 24 July a new set of Section 301 tariffs took effect across 60 economies, China included. Meanwhile the de minimis exemption that let small parcels in duty-free is gone, and importers who paid the struck-down tariffs are now claiming refunds.

This guide sets out what a bag from China actually pays at the US border as of mid-October 2026, what changed and when, how refunds work, and which levers legitimately lower the bill. Tariff policy is still moving, so treat the figures as a planning guide and confirm the classification and rate for your exact product with a licensed customs broker before you price a program.

The Duty Stack on a Bag from China

US duty on an imported bag is built in layers, and each layer is charged as a percentage of the customs value.

1. The base (MFN) duty. This depends on the 10-digit HTS code, which for most bags falls under heading 4202 and turns largely on the material of the outer surface. Travel, sports and similar bags — including backpacks and many totes — with an outer surface of man-made textile fall under 4202.92.31 at 17.6%. The same kind of bag with a leather outer surface, under 4202.91.90, carries 4.5%. Base rates across heading 4202 run from low single digits to the high teens depending on the material.

2. The original China Section 301 tariffs. Imposed in 2018–19 and still in force. Most bag and luggage lines in heading 4202 sit on List 3 at 25%.

3. The forced-labour Section 301 tariff. In force since 24 July 2026 for goods from 60 economies, at either 10% or 12.5% depending on origin. Goods from China carry 12.5% (heading 9903.05.31), and it is charged on top of the original Section 301 duties.

What is no longer in the stack: the "fentanyl" and "reciprocal" tariffs imposed under the International Emergency Economic Powers Act (IEEPA), which the Supreme Court ruled unlawful on 20 February 2026, and the temporary Section 122 surcharge that replaced them, which reached its 150-day statutory limit and expired in July.

Small entry fees, such as the merchandise processing fee and, for ocean freight, the harbour maintenance fee, are charged on top.

What that means in dollars

Duty is charged on the customs value — normally the price you paid the factory, with international freight and insurance excluded — not on the retail price. A textile backpack bought at $10 FOB pays about $5.51 in duty. On a backpack retailing at $49, that is roughly 11% of the shelf price: significant, but a smaller share of the final price than the headline rate suggests, and the number you should be modelling. Our bag quote breakdown shows how the factory price itself is built up.

What Changed in 2026

• 20 February — The Supreme Court ruled 6–3 in Learning Resources v. Trump that IEEPA does not authorise tariffs. The fentanyl and reciprocal tariffs on Chinese goods ended. Section 301, 232 and 122 tariffs, which rest on other statutes, were not affected.
• February to July — A temporary global surcharge under Section 122 of the Trade Act, which is limited to 150 days, applied in the meantime.
• 24 July — The forced-labour Section 301 tariffs took effect at 10% or 12.5% for 60 economies, replacing the expiring Section 122 surcharge.
• 27–28 September — The US and China agreed to cut tariffs on about $60 billion of goods in total, and the US named 77 Chinese product lines for lower duties. The published lists do not include bags, luggage or basketwork, and neither the size of the cuts nor an effective date had been announced at the time of writing. The two sides also extended their trade truce to 10 January 2027.

If You Paid the Struck-Down Tariffs: Refunds

IEEPA duties paid in 2025 and early 2026 are being refunded, but only to importers who claim them.

CBP is processing refunds through a system called CAPE. Phase 1 opened on 20 April 2026 and Phase 2 on 29 June, and in those phases any importer of record or its customs broker can file a declaration. Phase 3, which opened on 6 October 2026, covers older entries that have been liquidated for more than 80 days but is limited to importers who are plaintiffs in a pending case at the Court of International Trade. Refunds for finally liquidated entries of importers who did not sue are still being contested on appeal.

Only the importer of record can claim. If you bought FOB or EXW and imported the goods yourself, any refund is yours, not the factory's or the freight forwarder's. Ask your broker to pull your entry list from ACE for the period and check which entries are eligible in which phase — and do it soon, because CAPE phases come with eligibility windows.

De Minimis Is Gone for Every Country

Until 2025, a parcel worth $800 or less could enter the US duty-free. That exemption has been suspended for all countries since late August 2025, CBP made the suspension permanent in regulation in June 2026, and the statutory exemption itself is repealed from 1 July 2027.

For brands shipping direct to consumers from overseas, that means every parcel now carries the full duty stack described above, plus the cost and delay of a customs entry for each one. The model that works now is the traditional one: ship in bulk by sea to a US warehouse or 3PL, clear customs once per container, and fulfil domestically. It also means order quantities matter more — our MOQ guide explains how minimums work per style and colourway.

Legitimate Ways to Lower the Duty Bill

Classify correctly — and get it in writing. Because the base duty turns on the outer-surface material, design decisions change the duty. If a material choice is being made partly for duty reasons, ask CBP for a binding ruling on the actual product before committing to it. Declaring a code that does not match the product is not a saving; it is a penalty waiting to happen.

Keep the customs value clean. US duty is assessed on the transaction value, normally excluding international freight and insurance. If you buy on terms where freight is bundled into one price, make sure the invoice and documents separate it.

Check the exclusions. A limited set of product exclusions from the original China Section 301 tariffs remains valid through 9 November 2026. Few, if any, cover bags, but it takes your broker minutes to check.

Claim drawback on re-exports. If part of a shipment is re-exported — to Canada, for example — duty drawback can recover most of the duty paid on those units.

Do not "route" goods through a third country. Changing the country of origin requires real manufacturing in that country, not repacking or relabelling. CBP enforces origin actively, and the new forced-labour tariff applies to most alternative sourcing countries as well.

China or Elsewhere? An Honest Comparison

For bags going to the US, the difference between China and the main alternatives is now mostly the 25% original Section 301 layer, which applies only to Chinese goods. The forced-labour tariff applies almost everywhere: 12.5% for goods from China and Vietnam, 10% for Bangladesh, Cambodia and India. On a $10 FOB backpack, that China-specific layer is $2.50 per unit.

Whether $2.50 decides it depends on everything else in the program:

• Markets beyond the US. The EU, UK, Canada, Australia and most other markets do not apply the US's China-specific tariffs. For a range sold in several markets, the US duty is only one part of the calculation.
• Development and tooling. Products that depend on moulds, such as hard-shell luggage, or on a deep component supply chain — hardware, webbing, coated fabrics, trims — are still fastest and cheapest to develop where those suppliers already sit. Our OEM luggage guide covers what tooling involves.
• Order size and speed. With one-piece samples, 200-piece bulk minimums and bulk lead times from 7–25 days on most soft bags, a smaller or faster-moving program can come out ahead on total cost even with the higher duty.
• Quality and rework. A unit that fails inspection costs more than its duty. Factor your supplier's record into the comparison, not just the price per unit.

The right answer differs by product. Run the full landed cost — factory price, freight, every duty layer and the cost of getting it wrong — for each option rather than comparing tariff rates alone. Our guide to sourcing bags from China covers the rest of that evaluation.

Frequently Asked Questions

What is the US tariff on backpacks from China in 2026?

For a backpack with a man-made textile outer surface (HTS 4202.92.31), the total is 55.1% of the customs value: 17.6% base duty, 25% under the original China Section 301 tariffs and 12.5% under the forced-labour Section 301 tariff in force since 24 July 2026. Confirm the classification of your exact product with a customs broker.

Are the fentanyl and reciprocal tariffs on China still in force?

No. The Supreme Court ruled on 20 February 2026 that IEEPA does not authorise tariffs, which ended both. The original Section 301 tariffs and the newer forced-labour Section 301 tariff are separate and still apply.

Can I get a refund of the IEEPA tariffs I paid?

Yes, if you were the importer of record. CBP processes refunds through its CAPE system; any importer or its broker can file for eligible entries, while some older liquidated entries are currently limited to importers with a case at the Court of International Trade. Ask your customs broker to check your entries.

Does the September 2026 US–China deal reduce tariffs on bags?

Not as far as the published lists show. The 77 Chinese product lines named for lower US duties do not include bags, luggage or basketwork, and the size and timing of the cuts had not been announced at the time of writing.

Who pays the duty: the factory or the buyer?

The importer of record pays it. On FOB or EXW terms that is you, the buyer. On DDP terms the seller pays the duty, but builds it into the price. Either way, the duty is a cost of the product and belongs in your landed-cost model.