Import Duty Calculator — China to USA
Use our import duty calculator to calculate uS import duties, MPF, HMF, and total customs costs for goods imported from China. Uses official CBP formulas with 2026 rates.
Based on published HTS, CBP, USTR, and other official tariff guidance in effect at the last review date.
Use this for planning. Final duty liability depends on HTS classification, origin, exclusions, non-stacking rules, and customs review.
import duty calculator
High SERP difficulty
Importing goods from China means navigating multiple layers of US customs costs — and understanding every fee before your shipment arrives is the difference between a profitable import and an expensive surprise.
This import duty calculator uses official US Customs and Border Protection (CBP) formulas to estimate your total customs costs: the basic HTS duty, Merchandise Processing Fee (MPF), and Harbor Maintenance Fee (HMF). For Section 301 tariffs on China-origin goods, use our dedicated Section 301 calculator.
Duties are assessed on your CIF value (Cost + Insurance + Freight) — not the factory price alone. Many importers make the mistake of calculating duty only on the product price and forget to include shipping, which increases the dutiable value by 10–30%.
How US Import Duty Is Calculated
Step 1 — Calculate CIF Value:
CIF = FOB Value + Freight Cost + Insurance
Step 2 — Calculate Basic Duty:
Duty = CIF Value × Duty Rate
Step 3 — Calculate MPF:
MPF = max($32.71, min($634.62, CIF × 0.3464%))
Step 4 — Calculate HMF (sea shipments only):
HMF = CIF × 0.125%
Total Customs Cost = Duty + MPF + HMF
| Variable | Definition |
|---|---|
| FOB | Free on Board — factory price before shipping |
| CIF | Cost + Insurance + Freight — the standard US dutiable value |
| Duty Rate | Found in the Harmonized Tariff Schedule (HTS) at hts.usitc.gov |
| MPF | Merchandise Processing Fee — min $32.71, max $634.62 per entry |
| HMF | Harbor Maintenance Fee — 0.125% of CIF, sea shipments only |
Worked Example: Importing 500 Bluetooth Speakers
Scenario: You're importing 500 Bluetooth speakers from Shenzhen at $9 FOB each. Sea freight to Los Angeles costs $650. Your HTS rate is 4.9% (HTS 8518.22.0000).
| Item | Calculation | Amount |
|---|---|---|
| FOB Value | 500 × $9 | $4,500 |
| Sea Freight | — | $650 |
| Insurance (0.5%) | ($4,500 + $650) × 0.5% | $26 |
| CIF Value | $4,500 + $650 + $26 | $5,176 |
| Basic Duty | $5,176 × 4.9% | $253.62 |
| MPF | max($32.71, $5,176 × 0.3464%) | $32.71 (min applies) |
| HMF | $5,176 × 0.125% | $6.47 |
| Total Duties | $253.62 + $32.71 + $6.47 | $292.80 |
| Landed at Port | $5,176 + $292.80 | $5,468.80 |
| Per Speaker | $5,468.80 ÷ 500 | $10.94 |
Note: These speakers may also be subject to Section 301 tariffs at 7.5–25% additional. Check your specific HS code at USTR's Section 301 list.
Common Import Duty Rates for China Products (2026)
| Product Category | Example HTS Codes | Standard Rate | Section 301 Rate |
|---|---|---|---|
| Consumer Electronics | 8471, 8517, 8518 | 0–2% | +7.5% to +25% |
| Clothing & Apparel | 6101–6117 | 12–32% | +7.5% |
| Furniture | 9401–9403 | 0–5.3% | +25% |
| Toys & Games | 9503 | 0% | +7.5% |
| Plastic Products | 3926 | 3.4–5.3% | +25% |
| Steel & Metal Products | 7301–7326 | 0–7.9% | +25% |
| Machinery & Equipment | 8428–8479 | 0–3.9% | +25% |
| Footwear | 6401–6405 | 6–37.5% | +7.5% |
| Bags & Luggage | 4202 | 3.4–20% | +25% |
| Rubber Products | 4001–4017 | 0–4.2% | +25% |
Rates are indicative. Always verify at hts.usitc.gov with your 10-digit HTS code.
7 Tips to Minimize Import Duty Costs
Verify your HTS code before ordering. A single 10-digit HTS number determines your duty rate. Wrong classification means wrong duties — and CBP can reclassify and bill you for arrears. Use CBP's CROSS database for binding rulings.
Check Section 301 separately. Section 301 China tariffs are in addition to the standard rate and calculated on FOB value only. Many products have a 0% standard duty but still carry a 25% Section 301 tariff.
Understand the de minimis threshold. Shipments with a declared value under $800 qualify for duty-free informal entry under Section 321. This is useful for samples and test orders — but can't be used repeatedly for the same goods.
Use a licensed customs broker. For shipments over $2,500 (formal entry), a licensed broker reduces errors, catches classification issues, and typically pays for itself by avoiding delays and penalties. Fees: $150–300 per shipment.
Apply for binding rulings. If you import unusual products or disagree with a classification, request a binding ruling from CBP before importing. It gives you legal certainty and protects against audits.
Explore first sale valuation. If you buy through a trading company or intermediary, you may declare customs value based on the first sale (factory price) rather than the middleman's price, reducing dutiable value legally.
Consider duty drawback programs. If you import goods, pay duties, and later export them (or manufactured products that incorporate them), you can recover up to 99% of duties paid through the duty drawback program.
Frequently Asked Questions
How is US import duty calculated from China?
US import duty is calculated on the CIF (Cost + Insurance + Freight) value of goods. Multiply the CIF value by your product's duty rate from the Harmonized Tariff Schedule (HTS). Additional fees include MPF (0.3464%, min $32.71, max $634.62) and HMF (0.125% for sea shipments).
Do I pay Section 301 tariffs on top of regular duties?
Yes. If your product is on US-China Section 301 tariff lists, you pay the regular HTS rate PLUS the Section 301 additional tariff (7.5% or 25%) on the FOB value. Use our Section 301 Tariff Calculator for the combined total.
What is the MPF (Merchandise Processing Fee)?
MPF is a US Customs fee of 0.3464% of CIF value, with a minimum of $32.71 and maximum of $634.62 per entry. It applies to all formal entries (shipments over $2,500). Most importers pay the minimum for small shipments.
How do I find the correct duty rate for my product?
Visit hts.usitc.gov and search for your product. The 10-digit HTS number shows your Column 1 duty rate (applies to most countries including China). If your product has a Section 301 tariff, add that rate separately.
Is duty calculated on FOB or CIF value?
In the United States, duty is assessed on CIF value (FOB + freight + insurance). This differs from some countries that use FOB-only valuation. Always include your shipping cost when calculating US duties.
Can I reduce import duties legally?
Yes — through first sale valuation (if you buy through an intermediary), duty drawback (if you later export the goods), foreign trade zones, or by choosing a different HTS classification with a lower rate. Consult a licensed customs broker for legal strategies specific to your products.
What happens if I under-declare customs value?
Under-declaring value is customs fraud. CBP can impose fines up to 4× the unpaid duty, seize your goods, and refer cases for criminal prosecution. It is never worth the risk — CBP uses market price databases to detect undervaluation.
Tips for China Importers
- Look up your HS code first. Your HTS/HS code determines your duty rate. Use hts.usitc.gov (US), trade.gov.uk/tariff (UK), or cbsa-asfc.gc.ca (Canada) — not your supplier's guess.
- Check for Section 301 exemptions. Some products have granted exclusions at ustr.gov. These can eliminate the additional 7.5–25% tariff entirely. Verify before every order.
- First Sale Valuation can lower your duty base. If buying through a trading company, CBP may allow you to declare the factory price (not the middleman price) as the dutiable value — ask your customs broker.
- Get a Binding Ruling for anything uncertain. CBP can issue a written classification ruling at no charge through its binding-ruling process. It can help when your product classification is unclear.
- Keep import records for 5 years. CBP can audit any entry up to 5 years post-import. Store your commercial invoices, packing lists, and entry summaries.