Import duty from China to the USA
Short answer
Working out duty on a shipment from China means separating three layers: the base rate for your product's classification, Section 301 which is assigned per subheading rather than across the board, and the federal fees that apply regardless. The layer most people get wrong is the second.
Working it out
Establish the classification first
Everything downstream depends on it. Section 301 targets specific eight-digit subheadings, so "it's from China" tells you nothing about the rate until you know which subheading. Two products from the same seller can carry completely different treatment.
Check the base rate
The Column 1 general rate in the current schedule. For many electronics this is zero, for apparel it is frequently in the teens, and for footwear it varies enormously by construction.
Check Section 301 for that subheading
Assigned per list at different rates, with product exclusions that expire on their own schedules. Look up your specific code rather than applying a blanket figure — this is the step where blanket assumptions cause the largest errors.
Check whether a product-scoped action reaches you
Section 232 metals and semiconductor actions apply by article category regardless of origin. A steel or aluminium component can be caught even when you were only thinking about China-specific measures.
Add the fees you can compute exactly
The processing fee depends on entry type, not on the country. The Harbor Maintenance Fee is zero unless the goods arrived by ocean vessel.
What you can compute right now
Federal processing fees do not depend on your classification. On an informal entry — most personal shipments — the fee is a fixed $2.69, $8.06 or $12.09. On a formal entry it is 0.3464% of the goods value, minimum $33.58, maximum $651.50. The Harbor Maintenance Fee is 0.125% but applies only to ocean vessel cargo, so it is zero for air and mail.
Open the calculatorWhat people get wrong
- Assuming the February 2026 Supreme Court decision removed all China tariffs. It ended the IEEPA duties only — CBP's implementing guidance stated explicitly that Section 301 and Section 232 were unaffected.
- Applying one Section 301 rate across a mixed order. The action is per subheading, so a mixed shipment can carry several different rates.
- Overlooking exclusions. Some subheadings have had exclusions granted and later expired; the date of your entry decides which applied.
- Forgetting that a zero base rate does not mean zero total. Additional programs and fees are assessed separately.
Common questions
Sources
- retrieved
- 2026-08-09
Primary source of truth for Column 1 general rates, special rates, and Chapter 99 subheadings.
- U.S. Supreme CourtLearning Resources, Inc. v. Trump (consolidated with Trump v. V.O.S. Selections, Inc.)
- effective
- 2026-02-20
- retrieved
- 2026-08-09
6-3 decision holding that IEEPA does not authorize the President to impose tariffs. Invalidates the reciprocal and drug-trafficking IEEPA tariffs from inception.
- CSMS #
- 67834313
- effective
- 2026-02-24
- retrieved
- 2026-08-09
IEEPA duties no longer collected for goods entered for consumption on or after 12:00 a.m. ET February 24, 2026. Associated HTSUS numbers deactivated in ACE. Explicitly does NOT affect Section 232 or Section 301.
- FR
- 91 FR 47318
- effective
- 2026-07-24
- retrieved
- 2026-08-09
Two-tier 10% / 12.5% additional duties on products of roughly 60 economies, effective 2026-07-24. Implemented in HTS Chapter 99 subchapter III at heading 9903.02, which carries 91 lines covering per-economy tiers, in-transit exceptions and carve-outs. No statutory expiration.