US Import Duties and Taxes for Goods from China: 2026 Guide

There is no single U.S. import tax rate for goods from China. The amount an importer pays depends on the product's HTS classification, customs value, country of origin, and any additional trade measures that apply.

A shipment may face a normal customs duty, Section 301 tariffs, product-specific tariffs, anti-dumping or countervailing duties, and customs processing fees. For ocean freight, additional charges such as the Harbor Maintenance Fee may also apply. Calculating these costs before shipment is essential for accurate pricing and landed-cost planning.

US Import Duties and Taxes for Goods from China

U.S. import duties from China are calculated product by product. A 25% "China tariff" does not apply universally, and a product showing a zero base duty rate is not automatically duty-free after all additional measures are considered.

The first layer is the normal U.S. duty rate published in the U.S. Harmonized Tariff Schedule (HTSUS). Depending on the classification, the base rate can range from duty-free to more than 30%. Many ordinary consumer products have lower single-digit base rates, but this tells only part of the story.

China-origin goods may also be subject to additional measures such as:

Section 301 tariffs
Section 232 tariffs for certain products
Anti-dumping and countervailing duties
Federal excise taxes for specific commodities
Merchandise Processing Fee
Harbor Maintenance Fee for qualifying ocean imports

This is why the actual U.S. import duties and taxes from China can be much higher than the base HTS rate.

A useful way to think about the calculation is:

Actual import charges = Base customs duty + additional tariffs + trade-remedy duties + applicable customs fees

The rate must therefore be determined for the specific product, not from a headline average for Chinese imports.

Before calculating import tax from China to the USA, two things must be established correctly: the product classification and the customs value.

The Harmonized Tariff Schedule classifies goods imported into the United States. Each product is assigned a 10-digit HTS code that helps determine its normal duty rate and other import requirements.

Classification can depend on details such as:

Material
Product function
Manufacturing method
Composition
Size or capacity
Whether the product is complete or unfinished
How the product is used

A Chinese supplier may provide an HS code on export documents, but that code should not automatically be treated as the final U.S. classification. The United States uses its own detailed HTSUS structure.

For straightforward products, the classification may be easy to identify. Complex machinery, chemicals, multi-material products, vehicle parts, electronics, and specialized industrial goods often require more careful review. If you need more background on classification, see our guide on how to find the right HS code.

When the classification has a significant financial impact or remains ambiguous, importers can also consider obtaining a binding ruling from U.S. Customs and Border Protection.

The normal HTS code is not always the end of the classification process. China-origin goods may also require a secondary Chapter 99 classification when additional tariffs apply.

Most percentage-based customs duties are calculated against the declared customs value.

In many transactions, the starting point is the price actually paid or payable for the imported merchandise. However, U.S. customs valuation rules may require certain additions, including qualifying assists, royalties, packing costs, or selling commissions.

Related-party transactions can require additional attention because the declared price must still satisfy customs valuation requirements.

International freight and insurance should also be handled correctly in the commercial documentation because their treatment may differ from the dutiable value when separately identified.

A correct tariff rate applied to an incorrect customs value still produces an incorrect duty calculation.

HTS code classification and U.S. customs value documents for goods imported from China

The normal HTS duty is only the first layer. China-origin products may be subject to additional tariffs under separate U.S. trade measures.

Section 301 of the Trade Act of 1974 is one of the most important additional tariff programs affecting imports from China.

Many covered goods have historically faced additional rates of 7.5% or 25%, while selected strategic product categories have been assigned higher rates.

Section 301 does not apply to every Chinese product at the same rate.

The importer must check whether the normal HTS classification is linked to an additional Chapter 99 provision. Many Section 301 entries use classifications beginning with 9903.

For example, a product may have:

Normal HTS duty: 4%
Section 301 additional duty: 25%

Both may apply to the same customs value, making the effective duty burden substantially higher than the 4% rate shown beside the product's normal classification.

Importers should also check whether an applicable Section 301 exclusion is available. Exclusions are product-specific and time-sensitive, so an exclusion that applied to a shipment last year may no longer apply today.

Section 232 measures are separate from Section 301 and generally target products considered important to U.S. national security or strategic industries.

Steel and aluminum are well-known examples, while other product groups have also been affected by Section 232 actions.

A shipment can sometimes fall within more than one tariff program. An importer therefore should not stop after checking Section 301.

The correct sequence is to review the normal HTS classification, then determine whether Chapter 99 provisions, Section 301, Section 232, or another product-specific measure applies.

U.S.-China tariff policy changed repeatedly during 2025 and 2026. Emergency measures, court decisions, replacement tariff authorities, exclusion extensions, and product-specific actions have all affected landed-cost calculations.

That makes old spreadsheets risky.

A duty calculation prepared several months ago should not automatically be reused for a new shipment. Before cargo leaves China, confirm the current HTS provisions, Chapter 99 requirements, exclusions, and other applicable trade measures.

Anti-dumping and countervailing duties, usually referred to as AD/CVD, are additional trade-remedy duties imposed on specific products.

An anti-dumping duty is intended to address merchandise sold in the United States at less than fair value. A countervailing duty addresses certain foreign government subsidies that benefit imported goods.

These duties are different from normal customs duties and Section 301 tariffs.

They can apply on top of both.

Reference data for February 2026 identified 262 AD/CVD orders involving products from China, with another 37 investigations underway. Rates in some cases can exceed 100% or even 200% of the entered value.

Product categories frequently associated with AD/CVD actions include:

Steel products
Aluminum products
Solar products
Furniture
Chemicals
Certain industrial components

AD/CVD exposure also can depend on the manufacturer or exporter, not just the broad product description.

This creates a serious risk for importers who calculate costs using only an HTS duty rate. A product with a low or zero normal duty may still become commercially unviable if an AD/CVD order applies.

For higher-risk products, AD/CVD screening should be completed before placing the order or shipping the cargo.

U.S. import duty, MPF, HMF and landed cost calculation for goods shipped from China

Customs duty is not the only amount that may appear in an import cost calculation.

The Merchandise Processing Fee, or MPF, is charged by U.S. Customs and Border Protection for processing commercial imports.

For qualifying formal entries, the fee is generally calculated at 0.3464% of the entered value, subject to minimum and maximum amounts that can be adjusted periodically. Importers can verify the current limits in the official CBP Customs User Fee Table.

The MPF is separate from the normal product duty and additional tariffs.

The Harbor Maintenance Fee, or HMF, applies to qualifying cargo entering through U.S. ports by ocean transportation.

The rate is generally:

0.125% of cargo value

For example, an ocean shipment with a $100,000 applicable value would produce an HMF of:

$100,000 × 0.125% = $125

Air freight does not incur HMF in the same way, which is one reason customs-related charges can differ between ocean and air shipments even when the product tariff is unchanged.

Certain products may also be subject to federal excise taxes. Alcohol and tobacco are common examples, although other regulated product categories may also be affected.

The United States does not operate an EU-style federal import VAT system. Importers should therefore distinguish U.S. customs duties and federal excise taxes from the VAT structure used in many other countries.

A practical U.S. customs duty calculation should be completed in this order:

Determine the customs value.
Confirm the 10-digit HTS code.
Find the normal HTS duty rate.
Check Chapter 99 and Section 301.
Review Section 232 and other applicable tariff measures.
Screen the product for AD/CVD.
Add MPF, HMF, and any product-specific taxes.

Consider an illustrative ocean shipment from China with a customs value of $100,000.

Assume the product has a normal MFN duty rate of 6.5% and is also subject to a 25% Section 301 tariff.

Cost Component	Calculation	Amount
Customs Value	-	$100,000
Base HTS Duty	$100,000 × 6.5%	$6,500
Section 301 Duty	$100,000 × 25%	$25,000
MPF	0.3464%, subject to applicable cap	Up to applicable maximum
HMF	$100,000 × 0.125%	$125

Before applying the MPF cap, the percentage calculation would be $346.40. The customs charges in this simplified case would therefore already exceed $31,900.

If the same product were subject to an additional AD/CVD order, Section 232 measure, or another tariff provision, those amounts would need to be added separately.

This example also shows why a 6.5% base duty should never be interpreted as the shipment's total U.S. import tax rate.

Import duty answers only one part of the cost question.

Landed cost is the total cost of moving and importing a product until it reaches the agreed destination. For an importer buying from China, it may include:

Product Cost

China Inland Transportation
Export Handling
Ocean or Air Freight
Cargo Insurance
Customs Duty
Section 301 and Other Tariffs
AD/CVD
MPF and HMF
Customs Brokerage
Destination Charges
U.S. Inland Delivery

= Total Landed Cost

This calculation matters because two suppliers offering the same unit price may produce very different final costs once freight, tariff exposure, container utilization, destination charges, and inland transportation are considered.

For ocean shipments, importers should calculate transport costs together with customs costs rather than treating them separately. Our guide on how sea freight costs are calculated explains the main freight components that can affect the final landed cost.

For U.S.-bound cargo, the most relevant route-specific service is Sea Freight from China to the USA. Larger shipments may be better suited to FCL shipping from China to the USA, while smaller consignments that do not require a full container may use LCL shipping from China to the USA.

Incoterms also affect who is commercially responsible for arranging and paying different parts of the shipment.

Under FOB terms, for example, the buyer normally assumes responsibility for the main international transportation from the agreed point. Under DDP, the seller takes on a much broader delivery responsibility, including import-related obligations subject to the agreed arrangement. If the shipment is quoted on a duty-paid basis, it is worth understanding exactly how DDP shipping works before comparing supplier or freight-forwarder offers.

Incoterms do not replace U.S. customs rules, however. The Importer of Record remains responsible for ensuring the customs entry is accurate and compliant.

For purchasing decisions, landed cost is a far more useful number than ocean freight or customs duty alone.

China-to-USA shipping route with customs clearance, warehousing and total landed cost planning

Unexpected customs costs usually come from problems that could have been identified before shipment.

A pre-shipment review should normally cover:

Confirm the 10-digit HTS classification.
Verify the actual country of origin.
Check relevant Chapter 99 provisions.
Review current Section 301 tariffs and exclusions.
Check whether Section 232 applies.
Screen for AD/CVD orders.
Confirm the customs valuation basis.
Review the commercial invoice and supporting documents.
Estimate freight, destination charges, duties, and total landed cost.

This is particularly important for high-value goods, industrial equipment, machinery, chemicals, vehicle parts, and products that may be subject to trade-remedy duties.

Importers may have legitimate options to defer, recover, or reduce duties depending on the transaction.

These can include:

Section 301 exclusions: Certain products may qualify for an active exclusion.
Duty drawback: Eligible duties may be recovered when imported goods, or qualifying substituted goods, are later exported or destroyed.
Foreign Trade Zones: Duties may be deferred while goods remain within an FTZ, with additional benefits possible in specific transactions.
Bonded warehouses: Imported merchandise may be stored without immediate duty payment.
Temporary Importation Under Bond: Certain goods entering temporarily and later re-exported may qualify for duty-free treatment under specified conditions.
First sale for export: Some qualifying multi-tier transactions may use an earlier bona fide sale as the customs valuation basis.

These strategies depend on strict legal and documentary requirements.

Changing an HTS code merely to obtain a lower rate, understating the commercial value, or routing Chinese goods through another country without a legitimate change in origin is not lawful duty planning.

U.S. import duties and taxes for goods from China cannot be reduced to one percentage. The correct calculation starts with the HTS code and customs value, then adds any Section 301 or other product-specific tariffs, AD/CVD exposure, MPF, HMF, and other applicable charges.

For importers, the safest approach is to calculate these costs before cargo leaves China and use total landed cost, not freight alone, when comparing sourcing and transportation options.

Zhejiang Wilson Supply Chain Management Co., Ltd. supports China-to-U.S. shipments with international freight forwarding, customs-clearance coordination, DDP solutions, warehousing, and end-to-end supply chain services. If you are preparing an import from China and need help evaluating the shipping plan, documentation, or landed cost, contact our team with your product details, origin, destination, quantity, value, and preferred shipping method.

What is the current U.S. tariff rate on goods from China?
There is no single rate. The final duty depends on the HTS classification, normal duty rate, Chapter 99 provisions, Section 301 and other trade measures that apply to the specific product.

Does Section 301 apply to every product imported from China?
No. Applicability depends on the product classification and relevant Chapter 99 provisions. Some covered products may also qualify for an active exclusion.

Can Section 301 and AD/CVD apply at the same time?
Yes. AD/CVD can apply in addition to the normal HTS duty and Section 301 tariffs.

Does the United States charge VAT on goods imported from China?
The United States does not impose an EU-style federal import VAT. Customs duties, additional tariffs, processing fees, and certain excise taxes may apply instead.

Who pays U.S. import duties when buying from a Chinese supplier?
The commercial cost allocation depends partly on the Incoterm and sales agreement. From a customs perspective, the Importer of Record is responsible for the accuracy of the import entry and applicable duties.