Import Duties:
China to USA, 2026 Breakdown
Base duty, Section 301, MPF, HMF. Four numbers that decide whether your landed cost works or wrecks the unit economics.
By the Syqora Group Team
FMC NVOCC #118446 · Operating from Guangzhou since 1995
If you are bringing goods in from China and you only model the base HTS rate, you are looking at half the picture. Section 301 tariffs are stacked on top of base duties for almost every category, and the math gets ugly fast on certain HTS codes. We have seen importers walk away from deals after running the real math.
This is the complete 2026 picture for what you actually pay when goods land in the US from China.
The four duty components
Landed duty = Base HTS rate + Section 301 tariff + MPF + HMF. Each one is calculated against your declared value. They add up, and there are no caps on the percentages (only on the flat MPF).
1. Base HTS rate (the boring one)
The Harmonized Tariff Schedule (HTS) assigns a duty rate to every product category, identified by a 10-digit code. Rates range from 0% (apparel from FTA countries, certain machinery) to over 35% (some footwear, specific textiles).
For goods from China, base rates are usually in the 0% to 10% range. The reason this matters: even before any Section 301 tariffs, your HTS classification decides the floor of your duty cost.
Example HTS rates for common imports from China:
| Product | HTS Code | Base Rate |
|---|---|---|
| LED light strips | 9405.41.84 | 3.9% |
| Stainless steel cookware | 7323.93.00 | 2.0% |
| Plastic phone cases | 4202.32.95 | 20.0% |
| Cotton t-shirts | 6109.10.00 | 16.5% |
| Bluetooth speakers | 8518.22.00 | 0.0% |
| Office chairs | 9401.71.00 | 0.0% |
| Solar panels | 8541.43.00 | 0.0% |
2. Section 301 tariffs (the painful one)
Since 2018, almost every product imported from China carries an additional Section 301 tariff. The original 2018 rates were 7.5% to 25%. The 2024 expansion raised some categories dramatically.
Section 301 tariffs are organized into four "lists" plus the 2024 strategic categories:
| List | Rate | Covers |
|---|---|---|
| List 1 | 25% | Industrial machinery, electronic components |
| List 2 | 25% | Plastics, chemicals, motors |
| List 3 | 25% | Consumer goods, furniture, textiles |
| List 4A | 7.5% | Apparel, electronics, footwear |
| 2024 EVs | 100% | Electric vehicles from China |
| 2024 Semiconductors | 50% | Semiconductors, lithium batteries |
| 2024 Solar cells | 50% | Solar cells (some categories) |
| 2024 Steel/Aluminum | 25% | Certain steel and aluminum products |
Section 301 is applied as an additional ad valorem percentage on top of the base HTS rate. For most consumer goods on List 3 (the largest list), this means a base 0-10% duty becomes a 25-35% total duty.
If you saw a "duty rate" on a supplier's quote and it was less than 15%, they probably did not include Section 301. Run the math yourself before assuming the quote is accurate.
3. Merchandise Processing Fee (MPF)
MPF is a small ad valorem fee charged on all formal entries. The rate is 0.3464% of the declared value, with:
- Minimum fee: about $32 per entry
- Maximum fee: about $635 per entry (adjusted annually)
MPF applies regardless of country of origin. It is not a Section 301 thing. It is the cost of CBP processing your entry. The fee is per-entry, not per-container, so consolidating multiple containers under one entry can reduce total MPF.
4. Harbor Maintenance Fee (HMF)
HMF is charged on ocean freight only. The rate is 0.125% of declared value, no min/max. Air freight does not pay HMF.
HMF goes to maintaining federal navigation channels and harbors. For a $50,000 ocean shipment, HMF is $62.50.
The actual math, worked out
Let's run a real example. You are importing $50,000 worth of cotton t-shirts (HTS 6109.10.00) from China by ocean freight:
| Component | Rate | Amount |
|---|---|---|
| Declared value | - | $50,000.00 |
| Base HTS duty (6109.10.00) | 16.5% | $8,250.00 |
| Section 301 (List 3) | 25% | $12,500.00 |
| MPF (capped) | 0.3464% | $173.20 (under cap) |
| HMF | 0.125% | $62.50 |
| Total duty + fees | 41.97% | $20,985.70 |
That is on top of your $50,000 invoice. Your landed cost before freight is $70,985.70. Add ocean freight ($3,000 to $6,000 for a 40 ft container these days) and you are at $76,000 to $77,000.
The HTS classification gambit
The single biggest lever you have on duty cost is HTS classification. Many products fit multiple HTS codes legitimately, with different duty rates. A licensed customs broker can advise on the most favorable classification that is still defensible.
This is not about cheating. It is about choosing the most accurate HTS code from the set of defensible options. For example, a "smartphone case" can fall under:
- HTS 4202.32 (articles of plastic or textile, with carrying handles): 20% base + Section 301
- HTS 3926.90 (other articles of plastic): 5.3% base + Section 301
- HTS 8517.71 (parts of cellular phones): 0% base + Section 301 if applicable
The right code depends on the specific construction and intended use. Get it wrong by being too aggressive, and CBP can reclassify, demand back duties, and assess penalties.
What about ADD and CVD?
Some Chinese imports are subject to Anti-Dumping Duties (ADD) or Countervailing Duties (CVD) on top of all of the above. These apply to specific products that have been ruled to be dumped (sold below cost) or unfairly subsidized. Examples:
- Aluminum extrusions: ADD up to 374%, CVD up to 286%
- Solar cells: ADD 89% to 240%, CVD 25%
- Steel wire rod: ADD 110%, CVD 24%
- Wooden cabinets: ADD up to 251%
ADD/CVD rates can exceed the value of the goods. Always check ADD/CVD scope rulings for your HTS code before importing from China.
The de minimis trap
You may have heard about the $800 de minimis threshold for duty-free imports (Section 321). It used to apply to small shipments from anywhere, including China. As of 2024, de minimis was eliminated for goods subject to Section 301 tariffs, which is most Chinese goods.
For commercial imports, de minimis is essentially gone for China. Every entry pays full duty. The exception is personal goods under $800 in occasional shipments to individuals.
Shifting origin to avoid Section 301
The headline strategy importers are using is shifting production from China to Vietnam, Mexico, Malaysia, or India. Section 301 only applies to goods of Chinese origin. If the substantial transformation happens elsewhere, the goods are of that country's origin.
"Substantial transformation" has a specific legal meaning. Simply shipping Chinese components to Vietnam and packaging them does not count. Real manufacturing or assembly must happen. CBP scrutinizes origin claims aggressively, and getting it wrong creates major penalties.
Practical advice
- Get an HTS classification opinion in writing from a licensed customs broker before you place a large order. The fee is $200 to $500. The savings on a single shipment can be 10x that.
- Model landed cost including Section 301 from day one. If your supplier did not include it, recalculate. We have seen 20% margin businesses turn into break-even after this math.
- Watch the strategic categories list. 2024 expanded Section 301 to EVs (100%), semiconductors and lithium batteries (50%), and other categories. The list grows.
- If your category is at 50% or 100% Section 301, evaluate origin shifts. Vietnam, Mexico, Thailand, and India have all absorbed displaced China production.
- Track CBP rulings. CBP publishes binding rulings (CROSS) that you can reference to defend your classification.
Bottom line
For most consumer goods imported from China in 2026, expect total landed duty around 25% to 50% of declared value. For strategic categories under the 2024 expansion, expect 50% to 100%+.
The single most valuable thing you can do is get HTS classification right and model Section 301 from day one. Surprises in customs duties have killed more import-export businesses than supply chain disruptions have.
Further reading
- Section 301 tariffs on China: full breakdown
- CBP Form 5106 complete filing guide
- FOB vs DDP: who pays the duty
- China sourcing guide: factories, QC, and origin shifts
Want a precise landed cost?
We will model it line by line.
Send us your product description and supplier invoice. We return base HTS, Section 301, MPF, HMF, and total landed cost, all in writing.