Country tariff overview · MX
Mexico Tariffs to the United States
Mexico is the United States' largest trading partner. Goods that meet USMCA rules of origin enter at preferential rates — frequently zero. Goods that do not meet USMCA still enter at the base HTS rate but may also be subject to the IEEPA country tariff, depending on the policy framework in effect.
USMCA preferential treatment
Goods that meet the USMCA rules of origin (Annex 4-B) qualify for preferential duty rates — usually zero — and are typically exempt from MPF as well. Qualification requires either a tariff shift (CC, CTH, or CTSH depending on the product) or a regional value content threshold (60% transaction value or 50% net cost). Apparel uses yarn-forward rules; passenger vehicles and light trucks have stricter 75% RVC and labor-value-content requirements.
Non-USMCA goods from Mexico
Goods finished in Mexico that do not meet the rules of origin still enter under the base HTS rate but lose USMCA exemptions. They may also face IEEPA country tariffs depending on the prevailing executive order framework. Substantial transformation analysis under CBP's general test is independent of USMCA: a garment cut and sewn in Mexico from Chinese fabric is generally Mexican origin (avoiding Section 301) but may not satisfy the yarn-forward rule (still paying base duty).
IEEPA and USMCA interaction
USMCA-qualifying goods are typically exempt from IEEPA country tariffs or subject to reduced rates. The exemption requires proper origin documentation — a USMCA certification of origin issued by the exporter or producer, supported by records retained for 5 years (19 CFR § 182.110). Goods routed through Mexico without genuine origin do not receive USMCA treatment.
Border processing and broker considerations
The volume of US-Mexico cross-border trade means CBP scrutiny on origin claims is high. CBP can conduct origin verifications under 19 CFR § 182.72, including factory visits and document reviews. Maintain bills of materials, production records, and supplier certifications that distinguish originating from non-originating inputs.
Sample HTS rates from Mexico
Sample rates illustrate the duty layers that apply at the chapter or heading level — verify the precise 10-digit HTS code and current policy via the HTS code lookup before filing entry.
| HTS prefix | Description | Base rate | Additional layers |
|---|---|---|---|
| 8703.23 | Passenger vehicles, gasoline (1500–3000cc) | 2.5% | USMCA: 0% if 75% RVC + labor and steel/aluminum sourcing rules met |
| 8708.99 | Other motor vehicle parts | 2.5% | USMCA: 0% if origin rules met |
| 0702.00 | Tomatoes, fresh or chilled | Variable seasonal | USMCA: 0% if origin rules met |
| 8528.72 | Television receivers (color, with display) | 5% | USMCA: 0% if RVC threshold met |
| 9403.60 | Wooden furniture (other) | Free | USMCA: 0% (assuming origin rules met) |
| 6105.10 | Men's knitted shirts of cotton | 19.7% | USMCA: 0% if yarn-forward met (Mexican yarn + fabric + cut-and-sew) |
For an exact 10-digit HTS code with current rates, use the HTS code lookup. To compute total landed cost including MPF and HMF, use the landed cost calculator.
Frequently asked questions
- Does USMCA make Mexican goods duty-free?
- USMCA-qualifying goods enter at preferential rates, which are typically zero. But qualification requires meeting product-specific rules of origin — tariff shift or regional value content — and producing a USMCA certification of origin. Goods that do not qualify pay the base HTS rate.
- Are Section 301 tariffs ever applied to goods from Mexico?
- Section 301 lists target Chinese-origin goods. Goods that are genuinely Mexican origin under CBP's substantial transformation test are not subject to Section 301. CBP investigates 'sham' Mexican production where Chinese components are merely assembled in Mexico.
- What is yarn-forward and does it apply to Mexican-made apparel?
- Yarn-forward is the apparel rule of origin under USMCA: the yarn, the fabric, and the cut-and-sew operation must all occur in USMCA territory. Mexican factories using Chinese fabric typically fail yarn-forward and the resulting garments do not qualify for USMCA preferential rates — even though they may be Mexican origin under the general substantial transformation test.
Apply this to your products
Compute the full duty stack for any product from Mexico — and watch for rate changes.
Related in-depth guides
Background on the trade-policy mechanisms that drive duty rates from this country.