Route guide reviewed November 14, 2026. This is an independent planning guide, not a live or binding tariff determination.
Imports from China to the United States do not have one universally applicable duty rate. The result depends on the HTSUS classification, legal origin, ordinary tariff, current Chapter 99 measures, eligible exclusions, customs entry type and shipping mode. This guide explains those checks and shows how to estimate the charges without inventing a blanket China tariff.
Estimate the shipment with product-specific inputs. No country-wide duty rate is preselected.
Open the US Section 301 tariff scenario calculatorCalculate US MPF and HMF fees
Quick route-specific landed-cost estimate
Enter values in USD. A zero tariff rate means no rate was entered, not proof of an exemption.
| Goods value | $12,000.00 |
| Freight and insurance | $1,650.00 |
| Ordinary duty | $0.00 |
| Additional tariff | $0.00 |
| Formal MPF if selected | $41.57 |
| HMF if vessel selected | $15.00 |
| Brokerage and other fees | $175.00 |
China to United States customs cost components
- Goods customs transaction value
- Ordinary HTSUS duty
- Legally applicable additional duties
- Customs entry fees and brokerage
- International transport and insurance
How much duty is charged on imports from China to the USA?
There is no single correct percentage for every China-origin product. The United States applies ordinary tariff rates according to the Harmonized Tariff Schedule of the United States (HTSUS). Additional duties may arise under Section 301, Section 232, Chapter 99, antidumping or countervailing duty rules, or other currently effective measures. Product-specific exemptions, exclusions and statutory non-stacking rules can change the result.
Begin with the full ten-digit HTSUS statistical reporting number and the correct legal country of origin. A retailer’s category label, supplier’s suggested code or origin of dispatch is not sufficient proof. The USITC Harmonized Tariff Schedule is the authoritative tariff compilation; CBP administers entry and enforcement. Our Section 301 scenario tool lets you enter verified rates separately. The US Import Duty Calculator combines verified duties with FY2027 MPF, optional vessel HMF, freight and brokerage.
Why Section 301 needs a product-by-product check
The Section 301 China actions apply to listed tariff subheadings, not all Chinese-made goods identically. USTR maintains a product-search tool that lets importers find the relevant eight-digit subheading and review the listed action or modification. Some products have exclusions, and those exclusions can have narrow descriptions even when another good shares a related tariff heading.
As of this review, USTR published a November 6, 2026 extension of 178 previously applicable exclusions until January 2027. The mere existence of an exclusion is not proof it applies to your product. Verify the ten-digit reporting number, statutory description, effective dates and CBP entry requirements before using it. Do not add every headline tariff percentage together: some measures restrict stacking.
Does the former $800 duty-free threshold still apply?
CBP suspended the general Section 321 duty-free de minimis treatment effective August 29, 2025, subject to legal exceptions. A small shipment can therefore incur applicable duty and processing costs. The entry mechanism still matters: a postal item, an express consignment and an ordinary formal entry need not have identical fee treatment.
Do not use the old assumption that everything under $800 is automatically duty-free. Nor should you assume that every parcel is a formal entry with the same MPF amount. Ask your courier or customs broker whether the import is handled as postal, informal, formal, or under an express processing arrangement and verify which taxes and user fees are actually payable.
US customs value, international freight and insurance
The United States generally assesses ad valorem customs duty from relevant transaction value with legally required additions and exclusions. International freight and insurance are not simply added to the ordinary customs value in the same way as a destination system using CIF. But they remain real costs when estimating how much cash it takes to bring inventory into the market.
Suppose goods have a customs value of $12,000 and separately billed freight and insurance of $1,500 and $150. The cash expense before duties and other fees is $13,650, even when the customs transaction value for a simplified duty illustration is $12,000. A qualified broker should review royalties, assists, related-party transactions or other additions where relevant.
FY2027 US merchandise and harbor fees
For qualifying formal entries in fiscal year 2027, beginning October 1, 2026, MPF is calculated at 0.3464% of applicable entered merchandise value, with a minimum of $34.58 and a maximum of $670.86. Some preferences and entry categories may be exempt. Older CBP help articles can still display FY2026 limits, so use the effective-date fee notice rather than treating an outdated snippet as current.
Eligible commercial vessel imports at covered ports may also face Harbor Maintenance Fee (HMF), typically 0.125% of the applicable cargo value. Ordinary air shipments are not assessed the same import HMF. A freight forwarder’s separate disbursement fee, customs brokerage, bond charge and domestic delivery should be entered as costs, not mislabeled as government duty.
Worked example with hypothetical rates
Assume China-origin goods with a $12,000 customs value, separately paid $1,500 freight, $150 insurance and $175 brokerage. For arithmetic illustration only, suppose the verified ordinary tariff were 5% and an additional legally applicable ad valorem measure were 15%. That produces $600 ordinary duty plus $1,800 additional duty, or $2,400 in modeled tariffs. These percentages are not current default rates for China-origin goods.
For a qualifying FY2027 formal vessel entry, MPF would be approximately $41.57 and HMF approximately $15.00. The illustrative cash landed cost is $12,000 + $1,500 + $150 + $175 + $2,400 + $41.57 + $15, or $16,281.57. If there were 100 units, average cash cost would be about $162.82 each. Additional duties, fees or other taxes may change this example.
Postal, courier, air and ocean customs cost comparison
These are typical planning distinctions, not automatic entry classifications. CBP processing arrangements, product restrictions, shipment value, the service purchased, and applicable exemptions determine the actual fees. The importer of record is identified through the legal entry process, not by transportation mode alone.
| Shipping channel | Typical customs process | MPF treatment | HMF treatment | Who handles import clearance? |
|---|---|---|---|---|
| International postal parcel | Postal import procedures and applicable duty-collection arrangements | Depends on the applicable postal or entry procedure; do not assume the formal MPF | Ordinary postal movement is not automatically an HMF-assessed vessel entry | As designated under postal, carrier and CBP requirements |
| Express courier | Express, informal or formal entry depending on product and shipment | Depends on processing category; separate courier clearance fees may apply | Generally not modeled as commercial vessel HMF | Named importer of record or authorized arrangement |
| Commercial air freight | Often a formal commercial customs entry | FY2027 formal MPF if applicable and not exempt | No ordinary import vessel HMF | Declared importer of record, commonly represented by a broker |
| Ocean LCL or container | Often a formal commercial customs entry | FY2027 formal MPF if applicable and not exempt | May apply at 0.125% to eligible imports through covered ports | Declared importer of record, often through a customs broker |
DDP versus DAP concerns the seller’s and buyer’s contractual responsibility for costs and clearance. It does not change the statutory import classification or automatically determine who CBP will accept as importer of record. Compare total US import charges and DDP versus DAP pricing before committing to a quote. The CBP import guidance provides additional entry context.
Postal parcels, couriers and DDP shipping
The delivery term determines who is expected to arrange and pay for destination import obligations, but it does not override customs law. Under DDP, the seller commonly bears the import cost under the contract. Under DAP, the buyer may pay duties and taxes upon arrival. Verify the actual service purchased, who serves as importer of record and whether a courier’s checkout price includes clearance fees.
A freight quotation that says ‘shipping included’ does not necessarily mean duty and taxes are prepaid. For retail exports, unexpected charges at delivery can create refused parcels and returns. Use the DDP vs DAP pricing tool to compare seller-side pricing once official rates and carrier terms are known.
Checklist for a China-to-USA shipment
Obtain a detailed invoice, product material and use description, shipping Incoterm, full HTSUS number and supporting origin evidence. Check USTR Section 301 measures and currently valid exclusions, other relevant Chapter 99 provisions, antidumping risk and any product-specific import restrictions. Identify entry type, shipping mode, customs bond and fee treatment.
Ask the broker for an itemized estimate separating ordinary duty, additional duty, MPF, HMF, broker fees and freight. Retain the dated tariff basis used and reconcile the estimate with the actual entry summary. For an incorrect explanation or formula, email contact@tariffcostcalc.com.
Frequently asked questions
Common questions about China-to-USA customs
Is there one China-to-USA import tariff in 2026?
No. Product classification, origin, legal notices, exclusions and applicable trade measures determine the rate.
Is everything under $800 duty-free?
No. CBP suspended the general duty-free de minimis treatment in August 2025, subject to applicable exceptions.
Do Section 301 and Section 232 tariffs always stack?
No. The legal instruments can have exclusions or non-stacking conditions. Confirm the combination for the specific goods.
Does US customs duty include ocean freight?
Many US ad valorem entries use customs transaction value rather than automatically treating international freight and insurance as dutiable. Verify your specific valuation facts.
Does the USA charge import VAT?
The US does not have a general federal import VAT. Other commodity taxes, state-level sales taxes and customs processing fees may apply.
Official references
- USITC official HTSUS
- USTR Section 301 product search
- USTR Section 301 exclusions and notices
- CBP suspension of de minimis
- FY2027 CBP customs user fees
Tariff and customs measures can change between ordering and entry. Verify the law, origin, product classification and entry date with the importing authority or a licensed customs broker before making a payment or filing.