How Much Import Duty from China to USA?

What determines US import duty

US import duty is not a fixed percentage applied to all goods from China. The duty rate depends on several factors that vary by product and shipment. Understanding these factors helps you estimate the duty portion of landed cost before filing.

HS code and product category

The Harmonized System (HS) code classifies your product and determines the base duty rate. The first six digits are internationally harmonized; digits 7-10 are US-specific HTS extensions that set the actual duty rate. A phone case classified as plastic articles may carry a different rate than the same case classified as leather goods or electronic accessories.

• HTS 3926: Plastic articles (common for basic phone cases)
• HTS 4202: Leather or textile cases (premium phone cases)
• HTS 8517: Telephone parts with electronic function
• Verify the HTS code in the USITC HTS database for the specific product material and function

Country of origin

Country of origin determines which tariff treatment applies. Goods from China are subject to MFN (Most Favored Nation) duty rates plus any additional tariffs such as Section 301. Origin is where the product was manufactured or substantially transformed, not where it is shipped from.

• MFN rate applies to most goods under the normal trade relationship
• Section 301 additional tariffs have been imposed on a wide range of products from China
• Other trade remedies may apply based on origin and product
• Verify current additional tariff treatment in USTR notices and the USITC HTS for the specific HTS code

Customs value basis

US customs value is typically based on the transaction value (price paid), plus additions such as freight, insurance, and commissions when applicable. The valuation method affects the base on which duty is calculated.

• FOB basis: goods value only, excludes freight and insurance
• CIF basis: includes cost, insurance, and freight
• DDP basis: delivered duty paid, seller handles everything
• Use the Customs Value Calculator to model each basis

Additional tariffs (Section 301)

Section 301 tariffs are additional duties imposed on products from China based on the USTR investigation. These tariffs apply on top of the base HTS duty rate. The rates and product coverage have changed over time; always verify the current rate for your specific product.

• List 1 through 4A have imposed tariffs ranging from 7.5% to 25%
• Subsequent tranches have added more products and adjusted rates
• Exclusion processes have temporarily removed certain products
• Use the Section 301 Tariff Checker with current USTR references

Import tax and fees

Beyond duty, US imports may incur other costs. Import tax (such as federal excise tax on specific categories) applies to certain products. Brokerage fees, handling charges, and port fees add to the total landed cost.

• Federal excise taxes apply to specific product categories (alcohol, tobacco, motor vehicles)
• State-level use tax or sales tax may apply on the duty-inclusive value
• Brokerage and handling fees vary by carrier and entry type
• Estimate total landed cost with the Landed Cost Calculator

How to estimate the duty portion

Base Duty = Customs Value x HTS Base Rate
Additional Tariff = Customs Value x Section 301 Rate (if applicable)
Total Duty = Base Duty + Additional Tariff
Total Import Cost = Customs Value + Total Duty + Import Tax + Fees

To estimate US import duty from China, identify the HTS code, verify the base duty rate in USITC HTS, determine the applicable additional tariff rate from USTR notices, calculate the customs value basis, and apply each rate to get the total duty estimate.

Tools to use

TariffCatalog provides free calculators to help estimate the duty portion and total landed cost. All tools use manual rate inputs so each estimate can be verified against official sources.

• Import Duty Calculator: Calculate base duty, additional tariff, and tax
• Section 301 Tariff Checker: Verify additional tariff rates
• Customs Value Calculator: Model FOB, CIF, and manual basis
• Landed Cost Calculator: Estimate total landed cost including all fees

Worked example: plastic phone case shipment

Consider a $5,000 shipment of plastic phone cases from Shenzhen to Los Angeles. With FOB customs value of $5,000, HTS 3926 base duty of 5.3%, and Section 301 List 4A additional tariff of 7.5%, the calculation is: Base Duty = $5,000 × 5.3% = $265. Additional Tariff = $5,000 × 7.5% = $375. Total Duty = $640. Add US import tax (varies by state), brokerage ($150 typical), and last-mile delivery to reach total landed cost. This example illustrates how rate inputs drive the result; verify all rates in USITC HTS and USTR before filing.

Common mistakes to avoid

Five errors appear repeatedly in duty estimation. Avoiding them improves the accuracy of your planning estimate and reduces the risk of customs delays or post-entry adjustments.

• Using a supplier-provided HS code without verifying it against USITC HTS for the destination market
• Forgetting to include Section 301 additional tariff on top of the MFN base rate
• Calculating duty on FOB value when the destination uses CIF as the customs value basis
• Treating a calculator estimate as a filing outcome rather than a planning input
• Missing state-level use tax on the duty-inclusive value when modeling total landed cost