What duties and taxes apply when importing from China to the US?

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For US imports from China, the duty is a stack on top of the product price: the base HTS (Column 1-General) rate, any Section 301 additional tariff (typically 7.5% to 25%, and far higher on strategic goods), plus a Merchandise Processing Fee of 0.3464% (minimum $32.71, maximum $634.62 per entry) and a Harbor Maintenance Fee of 0.125% on ocean shipments, and your state may add a sales or use tax. RND SOURCING models the full duty stack on every quote so the landed number you see is the number you pay.

Detailed Explanation: The Duty Stack

US Customs (CBP) values the goods at the transaction price, then layers fees on top. The headline HTS rate is only the first layer — the surprises are the ones below it.

The 10% Section 122 universal surcharge that applied from 2025 expired on 24 July 2026, so today's stack is the base rate, Section 301, MPF, HMF, and any state sales or use tax. Each layer is calculated on the customs value, so they compound.

Base HTS rate The Column 1-General (MFN) rate for your 10-digit HTS code; many lines are 0%.
Section 301 tariff Additional duty on Chinese origin since 2018: 7.5% to 25%, up to 100% on EVs and solar.
MPF + HMF Merchandise Processing Fee 0.3464% (min $32.71 / max $634.62); Harbor fee 0.125% on ocean.
State sales / use tax Levied by your state on imported goods; varies by destination and use.

A US importer reviewing a customs invoice and HTS classification at a desk — The duty is a stack: base HTS rate plus Section 301, MPF, HMF, and state tax.

Real-World Example: The $10,000 Furniture Order

Case study — RND SOURCING landed-duty model, 2026

A US home-goods buyer quoted $10,000 FOB for wooden furniture (HTS 9403.60, base MFN rate 0%) and budgeted only the product cost. RND SOURCING modeled the full stack on a formal ocean entry: base duty $0, Section 301 List 3 at 25% = $2,500, MPF 0.3464% = $34.64, HMF 0.125% = $12.50.

The supplier's quote had hidden the 25% China tariff. The buyer entered the order knowing the true $2,547.14 duty bill instead of discovering it at the port.

OutcomeTrue landed duty was 25.5% of goods value; the buyer avoided a $2,500 surprise and priced the product correctly before committing.

Key Data: The 2026 Fee Rates

These are the federal rates a China importer pays in 2026. State sales or use tax is additional and set locally.

0% – 25%+Base HTS + 301Per 10-digit code; 301 adds 7.5-25%

0.3464%MPFMin $32.71, max $634.62 / entry

0.125%HMFOcean imports only

10-digitHTS precisionNeeded for an accurate rate

Section 301 rates range from 7.5% (List 4A) to 25% (Lists 1-3), with targeted 50% on solar/syringes and 100% on EVs. Confirm the exact 10-digit HTS with a licensed broker.

Close-up of a laptop spreadsheet calculating US import duty line by line — MPF is 0.3464% (min $32.71); HMF is 0.125% on ocean freight.

Step-by-Step: Estimate Your Import Duty

Run this before you agree a supplier price.

1

Get the 10-digit HTS

Classify the product precisely; the rate is set at the 10-digit level.

2

Look up the base rate

Read the Column 1-General (MFN) rate for that code.

3

Add Section 301

Check which 301 list the code falls under and add the surcharge.

4

Add MPF and HMF

0.3464% MPF (with min/max) plus 0.125% HMF if it arrives by sea.

5

Add state tax

Include your state's sales or use tax on the imported value.

Common Mistakes That Inflate the Bill

These are the duty errors RND SOURCING flags most often.

Budgeting only the base rate Ignoring Section 301 can hide 25% of the product value.
Using a 4-digit HS guess Rates differ sharply at the 10-digit level; guess wrong and you underpay or overpay.
Forgetting HMF on ocean Air or land crossings skip HMF, but most China containers owe it.
Ignoring state use tax The federal stack is not the end; your state adds its own layer.

Warehouse staff receiving imported cartons with a clipboard and paperwork — Budget the full landed cost before the container reaches your dock.

How RND SOURCING Protects You

RND SOURCING builds the full duty stack — base HTS, Section 301, MPF, HMF, and estimated state tax — into every China quote, so you price against landed cost, not factory price. We flag 301 exposure by HTS before you commit and connect you with a licensed broker for the final entry.

You walk into customs knowing the exact number, not hoping for the best.

Get a landed-cost quote from RND SOURCING

RND SOURCING — Yiwu, Zhejiang, China. Written by our pricing desk from first-hand China import costing.