How to calculate import duty from China to the US

Import duty from China is not one number. It is a stack of separate charges on the customs value of your goods (what you paid for them, before freight). Here is what goes into it.

  1. Find the HTS code. Every product has a 10-digit Harmonized Tariff Schedule code, and the code, not the product name, sets the rate. This is the step people get wrong. How to find your HTS code.
  2. Base duty (the MFN rate). The standard rate for that code, from the General column of the schedule. It runs from 0% (Free) up to about 30%. Most consumer goods sit between 0% and 10%.
  3. Section 301 tariffs. Extra China-specific tariffs on top of the base rate: 7.5% or 25% on the original lists, and 25% to 100% on goods added in the 2024 review. Section 301 list and rates.
  4. Merchandise Processing Fee (MPF). 0.3464% of the customs value, minimum $33.58, maximum $651.50 per formal entry.
  5. Harbor Maintenance Fee (HMF). 0.125% of the customs value, ocean shipments only. Air freight does not pay it.

The total is base + Section 301 + MPF + HMF. Section 232 (steel and aluminum, 50%) can also apply, but that depends on the specific article, not the whole chapter.

Example. $10,000 of a product at a 3% base rate and 25% Section 301, shipped by ocean. Duty is $300 + $2,500 = $2,800, plus $34.64 MPF and $12.50 HMF. About $2,847 in duty and fees.

To skip the manual lookup, the DutyWise calculator does all five steps from a plain product description.

More guides

Estimates and explanations for planning only. Final classification and duty are determined by U.S. Customs and Border Protection at entry. Not legal or customs-broker advice.