US Import Tariff Calculator

How that duty rate is built

US import duty is not one number. It is a stack of layers, each from a different statute, each applied to the same customs value and added together. For a consumer product from China today there are three:

Duty rate = MFN rate + Section 301 (China lists) + Section 301 (forced labor)

MFN duty (general rate)16.5%

The general rate in the Harmonized Tariff Schedule (2026 Revision 20), set per 8-digit subheading and the same for every origin with normal trade relations. This calculator uses a representative code for each product category and shows the full range for the heading, because inside one category the rate can run from free to over 30%. Source: USITC Harmonized Tariff Schedule of the United States, 2026 Revision 20.

Section 301 (China lists)7.5%

Applies only to goods of Chinese origin, and only to HTS codes on the USTR lists: Lists 1 to 3 carry 25%, List 4A carries 7.5%. It is decided per code, so the calculator asks you rather than guessing. The 2024 four-year review raised specific codes further, with the last step on 1 January 2026. Source: USTR, China Section 301 Tariff Actions and Exclusion Process, in effect since 14 February 2020.

Section 301 (forced labor)12.5%

The country layer that replaced the Section 122 surcharge on 24 July 2026: 12.5% for China and Vietnam, 10% for India, applied to nearly every product. Annex I of the notice exempts goods already under Section 232 and a few other groups, which is what the checkbox in the calculator handles. Source: USTR, Notice of Actions in Section 301 Forced Labor Investigations (Docket Nos. USTR-2026-0265, USTR-2026-0266), in effect since 24 July 2026.

Added together that is 36.5% for knit apparel from China on List 4A, verified 2026-10-02. Two layers that were in this stack earlier in 2026 are not any more: the IEEPA reciprocal tariff, struck down in February, and the Section 122 surcharge, expired in July. What changed, and when, is further down the page.

How to calculate US import tariffs

Five steps. The calculator above does the middle three; the first and the last are yours.

Duty = customs value × combined duty rate

1. 1. Work out the customs value

   Under FOB terms it is the price you paid for the goods plus packing you paid for separately. Not international freight, not insurance, not the retail price. The example is $9.00 of goods and $0.40 of packing, so customs sees $9.40 a unit.

2. 2. Classify the product

   The MFN rate is fixed by the 8-digit HTS subheading. Search your code above by product name or number: the calculator carries 4,144 rate lines from the consumer-goods chapters of 2026 Revision 20, each with its Section 301 heading. If your product is outside those chapters, pick the closest category and read the heading range the result panel shows, because a category is an approximation and a code is not.

3. 3. Add the layers your origin attracts

   Country of origin decides the rest of the stack. China adds the Section 301 list rate for the code plus the 12.5% forced labor duty; Vietnam adds 12.5% and no list; India adds 10%. The layers add on the same base, they do not compound.

4. 4. Multiply

   $9.40 × 36.5% = $3.43 per unit, $1,715.50 on 500 units. Duty is assessed on the goods, so cheaper sourcing saves you the unit price and the duty on it.

5. 5. Add the per-entry fees

   Which fees depends on the kind of entry. A formal entry pays a merchandise processing fee of 0.3464% of the customs value, with a floor and a ceiling that CBP adjusts each fiscal year ($33.58 to $651.50 for entries from 1 October 2025, $34.58 to $670.86 for entries from 1 October 2026), plus a harbor maintenance fee of 0.125% if the goods arrived by sea. On this 500-unit shipment the customs value is $4,700.00, so MPF lands on the floor, $33.58 from 1 October 2025, $34.58 from 1 October 2026, and HMF is $5.88: about $0.08 a unit. A small parcel goes the other way: an informal entry pays a flat MPF ($2.69 from 1 October 2025, $2.77 from 1 October 2026) and no harbor maintenance fee. Informal entry is allowed up to $2,500 of value. The regulation caps it at $250 for goods carrying a Chapter 99 duty such as the forced labor layer, but CBP has suspended that exception until further notice, so the $2,500 limit applies to every import not covered by an antidumping or countervailing duty order. Goods under such an order need a formal entry at any value. The calculator applies whichever rule your entry falls under and spreads the fees over the units you enter. Fees verified 2026-09-03.

What each input does

FOB unit price and packing paid before import

Together they are the customs value. Packing you pay for separately from the goods is dutiable; the retail price and international freight are not part of it under FOB terms.

Inbound freight and clearance per unit

Not part of the customs value, so duty is not charged on them. They enter the landed cost the result panel hands to the break-even calculator.

Transport and units per entry

Decide the per-entry fees. Sea freight owes the harbor maintenance fee, air freight does not; the merchandise processing fee is charged once per entry, so the units you enter set how much of it lands on each unit.

Antidumping or countervailing duty order

Goods covered by an AD/CVD order need a formal entry whatever their value, so ticking the box prices the merchandise processing fee and harbor maintenance fee as a formal entry. The AD/CVD duty itself is set per exporter and is not in this estimate; the result panel flags codes that sit under a China order.

HTS code, or a product category

An 8-digit code sets the exact MFN rate and, for China, the Section 301 heading. Without one the calculator uses a category: inside a single category the rate can range from free to over 30%, and the result panel shows that range and says so.

Country of origin

Where the goods were made, not where they shipped from. Routing Chinese goods through a third country does not change their origin, and getting this wrong is the fastest route to a penalty rather than a saving. Fifteen origins are covered; the EU, Taiwan, Japan and Korea pay their forced labor layer net of MFN.

Section 301 list (China only)

Filled from the code’s Chapter 99 heading when you pick one, and left to you otherwise: Lists 1 to 3 are 25%, List 4A is 7.5%, and the 2024 four-year review raised a few codes to 25%, 50% or 100%. You can override it if your entry uses a different heading.

Section 232 goods, USMCA and KORUS

Steel, aluminium and copper articles, vehicles and the Section 232 wood products (upholstered wooden seating, kitchen cabinets and vanities) are exempt from the forced labor duty under Annex I, so ticking Section 232 removes that layer; they carry their own Section 232 rate instead, which this calculator flags but does not compute. Goods of Mexico or Canada that qualify for USMCA enter free of MFN duty and of the forced labor layer, though Canadian goods on the note 51 lists still pay the 50% section 338 duty. Korean goods that qualify for KORUS enter free of MFN duty but still pay the forced labor layer, in full, since there is no MFN left to net it against. Both agreements waive the merchandise processing fee.

Tariff calculator: China to USA

The example loaded into the calculator: 500 knit cotton t-shirts at $9.00 FOB from China, with $0.40 of packing invoiced separately, so customs values each one at $9.40. The code sits on List 4A.

16.5% MFN, plus 7.5% for List 4A, plus 12.5% forced labor duty: 36.5% combined. Duty is $3.43 per unit and $1,715.50 on the shipment. The same shirt from Vietnam or India, same factory price, same packing:

Vietnam saves $0.70 a unit and India $0.94, because only Chinese goods carry the China lists and India sits in the 10% forced labor tier. Whether that survives the freight and lead-time difference is the next calculation, and it is the reason the result panel hands this duty straight to the break-even ROAS calculator.

What changed in 2026

Three tariff regimes applied to imports from every country in one year, and two of them are already gone; Canada got a duty of its own on top. Every entry names the primary source, so you can cite it rather than us.

1. 1 January 2026

   Last step of the Section 301 four-year review

   The September 2024 modifications to the China action finish phasing in: 25% on lithium-ion batteries other than EV batteries, 50% on disposable face masks, 100% on medical gloves. For those codes the new rate replaces the old list rate rather than adding to it. None of them is a category in this calculator, so if you import one, set the China list to Lists 1–3 as a floor and check the code yourself.

   • USTR, China Section 301 tariff actions
   • Federal Register, Notice of Modification, 18 September 2024 (89 FR 76581)

2. 20 February 2026

   The Supreme Court strikes down the IEEPA tariffs

   In Learning Resources v. Trump the Court holds 6–3 that IEEPA does not authorise tariffs. The reciprocal tariffs and the fentanyl tariffs built on it are gone. Section 301 and Section 232 rest on other statutes and are untouched, which is why the China lists are still in the stack above.

   • Supreme Court, Learning Resources, Inc. v. Trump, No. 24-1287

3. 24 February 2026

   A 10% Section 122 surcharge fills the gap, for 150 days

   Proclaimed on the day of the ruling and in effect four days later: a temporary 10% import surcharge on goods of every country, with carve-outs for USMCA-qualifying goods, Section 232 articles and a list of specific products. Section 122 caps the duration at 150 days, so it expired on 24 July 2026 without an act of Congress.

   • Federal Register, Imposing a Temporary Import Surcharge (FR Doc. 2026-03824)

4. 24 June 2026

   CBP makes the de minimis suspension permanent

   Two interim final rules move the suspension of the $800 duty-free allowance out of executive orders and into the Code of Federal Regulations, for every mode of transport. The mail-shipment rule and its new postal informal entry process take effect on 24 July 2026.

   • Federal Register, Indefinite Suspension of the De Minimis Exemption, all modes other than mail (91 FR 37789)
   • Federal Register, Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process (91 FR 37801)

5. 1 July 2026

   The EU side of the EU–US framework takes effect

   Regulations adopted by the Council on 25 June eliminate EU duties on most US industrial goods. On the US side, EU-origin goods fall under the forced labor action below at 10% net of MFN: a product whose MFN rate is already 10% or more pays nothing extra on that layer.

   • Council of the EU, final approval of the tariff commitments under the Joint Statement

6. 24 July 2026

   Section 301 forced labor duties take effect as Section 122 expires

   At 12:01 a.m. ET the new country layer starts: 12.5% for China and Vietnam, 10% for India, across 60 economies and 99.4% of US imports. The EU and Taiwan pay 10% net of MFN; Japan, Korea and Switzerland 12.5% net of MFN. Annex I exempts civil aircraft parts, pharmaceutical articles, Section 232 goods and charitable donations.

   • USTR, Notice of Actions in Section 301 Forced Labor Investigations

7. 22 August 2026

   A 50% duty on listed goods of Canada

   Three proclamations under section 338 of the Tariff Act of 1930, answering Canada's treatment of US alcohol, dairy and vehicles, put an extra 50% on lists of Canadian goods. The vehicle list reaches well past cars: apparel, bags, toys, phones and more. The duty comes on top of MFN and the forced labor layer, and USMCA-qualifying goods pay it too. It was due on 19 August; a three-day suspension moved the start to 22 August.

   • Proclamation 11048, Imposing Additional Duties To Offset Canadian Discrimination (Motor Vehicles), 91 FR 46663
   • Proclamation 11056, Temporary Suspension of Additional Duties, 91 FR 54789

8. 15 September 2026

   Canada's Section 338 lists widen

   Two more proclamations add products, among them most seats and other furniture, mattresses, lamps, steel structures and some paper, drop a handful, and make the duty apply on top of Section 232 for the alcohol and vehicle lists. From 29 September some Canadian alcohol, dairy products, molasses and large motorcycles are barred from import altogether; none of those is in this calculator's chapters.

   • Proclamation 11065, Modifying the Scope of Products of Canada Subject to the Additional Duties (Motor Vehicles), 91 FR 58339
   • Proclamation 11064, Modifying the Scope of Products of Canada Subject to the Additional Duties (Alcoholic Beverages), 91 FR 58331

The two retired layers are kept out of the calculator on purpose rather than left at 0%: a rate that no longer exists is not a rate. When a layer changes, the changelog gets an entry and this list gets a line.

Tariff vs. duty vs. customs fees

The words get used interchangeably, and the calculator mixes them on purpose because searches do. They are three different things.

Tariff

The rate, set in law. The customs tariff is the schedule itself, the HTS, and each of the layers above is a tariff: a percentage attached to a code, an origin or both. A tariff calculator finds the rate.

Duty

The money. Duty is what you owe on a specific entry: the customs value multiplied by the combined tariff rate. It is paid at import, and it is not refunded when a customer returns the item. A duty calculator finds the amount.

Customs fees

Everything else the entry costs that is not duty: the merchandise processing fee and harbor maintenance fee that CBP charges per entry, and the broker’s own fee for filing it. They are small on a container and brutal on a single parcel, because most of them do not scale with quantity.