HTS 9801.00.26.00: US import duty from China

Articles, previously imported, with respect to which the duty was paid upon such previous importation, if: (1) exported within 3 years after the date of such previous importation; (2) sold for exportation and exported to individuals for personal use; (3) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad; (4) reimported as personal returns from those individuals, whether or not consolidated with other personal returns prior to reimportation; and (5) reimported by or for the account of the person who exported them from the United States within 1 year of such exportation. Here is the full China to US duty stack and what it costs to land.

Duty rate & fees

ChargeRate
Base duty (MFN)0%
Total duty (on customs value)0%
Merchandise Processing Fee (MPF)0.3464% (min $33.58, max $651.50)
Harbor Maintenance Fee (HMF), ocean0.125%

Worked example: $10,000 shipment

Customs value$10,000.00
Base duty (MFN)$0.00
Merchandise Processing Fee$34.64
Harbor Maintenance Fee$12.50
Total landed cost$10,047.14

Excludes freight and insurance. Run your exact numbers in the calculator →

FAQ

What is the import duty on HTS 9801.00.26.00 from China?

Goods classified under HTS 9801.00.26.00 (Articles, previously imported, with respect to which the duty was paid upon such previous importation, if: (1) exported within 3 years after the date of such previous importation; (2) sold for exportation and exported to individuals for personal use; (3) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad; (4) reimported as personal returns from those individuals, whether or not consolidated with other personal returns prior to reimportation; and (5) reimported by or for the account of the person who exported them from the United States within 1 year of such exportation) have a duty of 0% of the customs value on the China to US lane (base rate plus any Section 301 tariff), plus the Merchandise Processing Fee (0.3464%, min $33.58, max $651.50) and, for ocean shipments, the Harbor Maintenance Fee (0.125%).

What does HTS code 9801.00.26.00 cover?

Articles, previously imported, with respect to which the duty was paid upon such previous importation, if: (1) exported within 3 years after the date of such previous importation; (2) sold for exportation and exported to individuals for personal use; (3) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad; (4) reimported as personal returns from those individuals, whether or not consolidated with other personal returns prior to reimportation; and (5) reimported by or for the account of the person who exported them from the United States within 1 year of such exportation. US Customs and Border Protection determines the final classification at entry.

How much does it cost to import HTS 9801.00.26.00 from China?

On a $10,000 shipment, the estimated total landed cost is $10,047, about 0.5% in duty and fees. Use the calculator for your exact value, quantity, and shipping mode.

Related codes in heading 9801

All of Chapter 98: Special classification provisions (U.S.)

Estimates for planning only. Final classification and duty are determined by U.S. Customs and Border Protection at entry. Rates from USITC HTSUS 2026-06-15-cn-us. The IEEPA reciprocal tariff was struck down (SCOTUS, 2026-02-20) and is excluded. Not legal or customs-broker advice.