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Import duty from China to the USA is rarely a single number. Your real cost stacks the HTS base duty, Section 301 tariffs, the Merchandise Processing Fee and the Harbor Maintenance Fee on top of your customs value. This guide breaks down each layer and shows the full calculation with worked examples.
Last updated: 18 June 2026
In short: Import duty from China to the USA is not one rate — it's a stack. Your real duty bill is the HTS base duty (set by your product's classification) plus any Section 301 tariff (an extra China-specific surcharge), plus the Merchandise Processing Fee (MPF) and, for ocean shipments, the Harbor Maintenance Fee (HMF). To know your true landed cost, you add all of these on top of your customs value. Below we break down each layer and run the full math on real product examples. For the wider picture on rules, paperwork and logistics, pair this with our complete guide to importing from China to the USA.
How much is import duty from China to the USA?
There is no flat percentage. The base duty depends entirely on what the product is, defined by its HTS code. On top of that, most goods from China carry a Section 301 tariff. So a product with a 0% base HTS duty can still face a significant Section 301 surcharge — which is why importers who only check the base rate get a nasty surprise at the border.
What is an HTS code and why does it decide your duty?
The Harmonized Tariff Schedule (HTS) is the US system that classifies every imported product with a 10-digit code. That code determines the base duty rate. Getting the classification right is the single most important step — a wrong code means wrong duty, and US Customs (CBP) holds the importer responsible.
You can look up codes in the official US HTS, but for ambiguous products it pays to confirm classification with a customs broker before you ship.
What is the Section 301 tariff?
Section 301 tariffs are additional duties the US applies specifically to goods originating in China, layered on top of the normal HTS rate. The lists and rates have changed repeatedly and remain volatile in 2026, so always verify the current Section 301 rate for your specific HTS code before committing to an order.
What are MPF and HMF?
Two smaller fees round out the bill. The Merchandise Processing Fee (MPF) is a percentage of your customs value within a set minimum and maximum, charged on most formal entries. The Harbor Maintenance Fee (HMF) is a percentage charged on ocean shipments only (not air) — so your choice of sea vs air shipping from China affects this line. Together they're modest but real, and they belong in your landed-cost math.
How do you calculate landed duty? A worked example.
Let's import $20,000 of stainless steel water bottles from Ningbo by sea. Assume a 3.4% base HTS duty and a 25% Section 301 tariff for this example (always verify your own product's actual rates).
| Line | Basis | Amount |
|---|---|---|
| Customs value | Declared goods value | $20,000.00 |
| Base HTS duty (3.4%) | 3.4% of $20,000 | $680.00 |
| Section 301 (25%) | 25% of $20,000 | $5,000.00 |
| MPF (~0.3464%) | 0.3464% of $20,000 | $69.28 |
| HMF (0.125%, ocean) | 0.125% of $20,000 | $25.00 |
| Total duties & fees | $5,774.28 |
So your duties and fees come to about 28.9% of the goods value — nearly all of it driven by the Section 301 layer, not the base duty. That's the whole point: the base rate alone tells you almost nothing.
A second example: a lower-tariff product
Now import $10,000 of cotton tea towels by sea, with (for example) a higher base HTS duty of 9% but no Section 301 surcharge on that code.
| Line | Amount |
|---|---|
| Customs value | $10,000.00 |
| Base HTS duty (9%) | $900.00 |
| Section 301 | $0.00 |
| MPF (~0.3464%) | $34.64 |
| HMF (0.125%) | $12.50 |
| Total | $947.14 |
Two products, two completely different duty profiles — which is exactly why you must check the actual HTS and Section 301 rates for your own goods.
What about de minimis?
The US de minimis threshold (which historically let low-value shipments enter duty-free) has been tightened, and for commercial volumes from China you should assume duties apply. De minimis is not a strategy for genuine import businesses — plan your costs as if every shipment is dutiable.
Frequently asked questions
Who pays the import duty — me or the supplier?
As the US importer of record, you do. The supplier's price almost always excludes US duties unless you've explicitly agreed a delivered-duty-paid (DDP) term — and how you pay the supplier is a separate decision, covered in our guide to letters of credit and payment methods.
Can I reduce my duty legally?
Sometimes — by classifying correctly, checking whether your product qualifies for any exclusions, or sourcing from a country with a lower tariff profile. Never reduce duty by under-declaring value; that's customs fraud.
Do I need a customs broker?
For formal entries (most commercial shipments), a licensed customs broker is strongly recommended. They handle classification, filing, and duty payment, and reduce your risk of costly errors. A freight forwarder often coordinates this for you.
Are Section 301 rates fixed?
No. They have changed repeatedly and remain subject to change in 2026. Always verify the current rate for your HTS code close to your ship date.
Does duty apply to the shipping cost too?
US customs value is generally based on the transaction value of the goods (FOB basis), so freight is usually not part of the dutiable value — but confirm with your broker, as valuation rules have nuances.
How Epic Sourcing helps
Epic Sourcing supports US importers end to end — from finding and verifying the right factory in China or Vietnam, to coordinating freight and customs so your landed cost holds no surprises, through our end-to-end sourcing service. With bilingual teams on the ground in Asia, we help businesses across the USA, Ireland, Singapore, South Africa, and the UAE import with confidence. Talk to our team about your next order. This guide is general information, not customs or legal advice — confirm rates with a licensed broker.