Skip to main content

Import duty guide

Import Duty from China to US: Practical Guide

Understand the pieces that can show up in a US import cost estimate: product-specific duty, China-specific tariff treatment, MPF, HMF, customs value, and broker fees. Use this as a working checklist before you rely on a supplier's duty guess or a marketplace comment.

Import duty is not one universal rate

Your duty rate depends on the product classification, origin, trade remedies, declared customs value, and current official rules. This guide helps structure the question. It does not classify your product or give a binding rate.

For China imports, also check whether Section 301 or another trade remedy applies to the specific HTS code.

A practical duty-check workflow

For a first estimate, you do not need to become a customs broker. You do need a repeatable workflow that separates product classification from tariff treatment and separates official government fees from commercial service fees.

  1. Describe the product precisely. Material, function, end use, dimensions, components, and whether it is a part or a finished good can affect classification.
  2. Find likely HTS chapters. Use the HTS chapter references below as a starting map, not as a final classification.
  3. Look up the candidate HTS code in the official tariff schedule. The duty rate is tied to the product-specific code, not to "China" as a broad category.
  4. Check China-specific trade remedies. For many goods, Section 301 or another measure can add duty beyond the normal rate.
  5. Ask a customs broker to review the assumption. Do this before a large purchase, not after the cargo is already in transit.
  6. Enter the verified duty/tariff rate into the landed cost calculator. Keep the source and date of the assumption with your quote file.

Common import-cost components

Component Source boundary Limitation Source
Merchandise Processing Fee (formal entry) FY2026 MPF minimum and maximum for formal entries; rate included for calculator education. Does not determine whether a shipment qualifies for formal entry treatment. Federal Register, Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2026
Harbor Maintenance Fee (imports) HMF import fee rate for education and landed-cost estimation. May not apply to air, express, or non-vessel shipments. U.S. Customs and Border Protection User Fee Table
User-entered duty and tariff rate Calculator input boundary: the site processes the user's chosen percentage but does not choose it. The site does not classify products. User-provided HTS, broker, or official-source assumption
Customs value basis Explains that U.S. duty is generally not assessed on CIF freight and insurance charges. Actual declared customs value can depend on transaction details. U.S. Customs and Border Protection Duty - Cost Insurance and Freight (CIF)
Customs broker fee Volatile commercial service fee; should be entered from the user's own quote. Not an official fixed government fee. User broker or forwarder quote

Duty surprises importers often miss

Most confusion comes from treating import duty as one simple percentage. In practice, several separate assumptions can change the total cost.

  • The supplier's HS code is not enough: A Chinese export HS code can help the conversation, but the US importer still needs the correct US HTS classification.
  • "Made in China" is not the duty rate: Origin matters, but the rate starts with the product classification and then adds any applicable China-specific measures.
  • Section 301 can be separate from the normal duty: A product may have a general duty rate and an additional China tariff treatment.
  • Broker fees are not government duty: A broker's invoice can include service fees, bond fees, corrections, exams, or disbursement charges.
  • Freight can still matter even if duty is not charged on it: Shipping affects landed cost and cash flow even when it is not part of the duty base for a standard estimate.

HTS chapter references, not final classifications

HTS chapters 50-63

Textiles, apparel, and made-up textile articles

Examples: knit shirts, woven garments, bags made of textile materials.

Does not classify a user's product.

HTS chapters 64-67

Footwear, headgear, umbrellas, and prepared feathers

Examples: shoes, hats, umbrellas.

Does not classify a user's product.

HTS chapters 72-83

Base metals and articles of base metal

Examples: steel parts, aluminum hardware, metal fasteners.

Does not include product-specific Section 232 or other trade-remedy analysis.

HTS chapters 84-85

Machinery, mechanical appliances, electrical equipment, and parts

Examples: small appliances, machine parts, electrical components.

Does not determine whether a component or finished good classification applies.

HTS chapters 94-96

Furniture, toys, games, sports goods, and miscellaneous manufactured articles

Examples: furniture, lighting fixtures, toys, sporting goods.

Does not classify mixed-material products.

What to send a customs broker

A broker can review your assumptions much faster when you send a clean packet. Do this before you commit to a high-value order or before you quote a customer using a thin margin.

How to use duty assumptions in a buying decision

Once you have a working rate, put it into the full landed cost instead of viewing it alone. A 7.5% duty may be manageable on a high-margin SKU and painful on a low-margin commodity. A fixed broker fee or MPF minimum can hurt small orders more than large reorders.

Keep two versions of the estimate: the best current assumption and a conservative stress case. If the order only works when duty, freight, and broker fees all land at the best case, the problem is not customs math; it is a weak purchasing decision.

Free template

Download the landed cost & quote comparison template

A Google Sheets workbook to plug in your duty rate, calculate total landed cost, compare quotes, and stress-test your margin before committing.

We'll send occasional import tool updates. Unsubscribe anytime.