What constitutes your import duty:
Customs Duty Rate (HTS): The basic duty on your goods is determined by their HTSUSA code and is found in Column 1-General of the U.S. Harmonized Tariff Schedule (HTSUS). Countries like China are treated to standard status and are found in Column 1.
Section 301 additional duties: These are extra duties added on imports from China. They are typically the biggest portion of your import costs.
Other customs duties:
•MPF (Merchandise Processing Fee) – most import goods have a fee of 0.3464% applied to them with a minimum/maximum:
MPF minimum: $0.94
MPF maximum: $539.51
•HMF (Harbor Maintenance Fee) – applies to all goods shipped via ocean freight. The fee is a flat rate of 0.125% of the customs value.
Your 2026 China-to-U.S. Import duty rate is not a flat rate; it depends on the:
•10-digit HTS classification code of your products.
•Customs value of your products.
•Your goods are correctly classified as being the origin of China.
•Your products do not have an additional Section 301 tariff applied to their HTS code.
•There is no AD (Anti-dumping) or CVD (Countervailing Duty) imposed on your goods.
Section 301 applies to a product's origin, not its departure port.
Key changes: abolition of the minimis exemption
Starting August 29, 2025, goods under $800 are not subject to an exemption from customs duties.
The de minimis exemption is no longer valid.
•No Section 321 or Entry Type 86 shipments will be allowed in ACE system.
•Direct shipments to consumers from China will be required to clear customs and pay the duties owed.
•Postal shipments are no longer exempt from duties (though initially there was a flat rate for this shipment method, duties are now switched over to an ad valorem system that is being implemented by Feb. 28, 2026).
How to calculate your China-U.S. Import duty:
1. Identify your 10-digit HTS Code: Knowing your HTSUS classification code is crucial for smooth import process; an incorrectly declared HTS code will lead to delayed shipments and additional fees.
2. Find your base duty rate: For your China import, you need to know what the Column 1 General duty rate is.
3. Check for Section 301 duties: Additional duties applied by Section 301 can be as high as 25% of your product's value. The U.S. International Trade Commission (USITC) offers lookup tables for Section 301 duties per Chapter 99/9903 code. The list of products subject to increased tariffs for 2026 includes lithium-ion batteries, permanent magnets, and natural graphite.
4. Determine your customs value: The U.S. Accepts the transaction value (including related charges like packing, and others that you are paying for that are not excluded under the definition of transaction value).
5. Calculate the duties and charges:
A customs value of $10,000 has been used to demonstrate an example:
| Charge | Rate | Amount |
| Base duty | 4% | $400.00 |
| Section 301 | 25% | $2,500.00 |
| MPF | 0.3464% (min $33.58, max $651.50) | $34.64 |
| HMF (ocean only) | 0.125% | $12.50 |
| Total | $2,947.14 |
Hidden duties that add to your import costs:
•Incorrectly declared HTS code or product descriptions: Even minor alterations in the products you import will be charged differently depending on the change in materials or functionality, etc.
•Incorrectly stating the shipping country instead of the country of origin: Section 301 duties are levied based on a product's origin.
•Potential AD/CVS’s products may be subject to duties of the entire product production cost. Typical examples of this include certain furniture components and metal products, etc.
•Failure to account for duties in DDP shipments: Even if your supplier includes duties on the invoice under DDP terms, an incorrect declaration will still require you to pay them at customs.
•No more de minimis exemptions: small packages, and any drop shipped item now carry a duty.
Finding your duty rate:
•Use the USITC Guidance for HTS to find your duty rate (Column 1 General/Special/Regular, and Column 2 Duties).
•Find the Section 301 duty rates at the USITC China Tariffs Reference Tables.
•Check CBP CSMS Notices for operational information such as new rules, such as the de minimis one.
•See the USTR Determinations on Section 301 Duties for duty rates per year.
Pre-importation considerations for China to U.S. Shipping:
•Know the exact 10-digit HTS classification code for your products.
•Ensure that the true country of origin of your products is declared, meaning the country of manufacturing.
•Check that the relevant Section 301 duty rates apply, and that they haven't changed for 2026.
•Analyze potential AD/CVD risks.
•Ensure that the customs value on the invoice and in your payment match what's declared, and what the actual customs value is.
•Be mindful of the MPF and HMF for ocean shipments.
•Goods under $800 are no longer free imports.
Summary:
There is no single tariff for goods imported from China to the U.S. Your final import costs are the sum of:
HTS duty base + Section 301 (if applicable) + MPF + HMF (for ocean freight) + AD/CVD (if applicable).
It is critical to classify, determine the country of origin and apply all of the appropriate duty rates.
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