Calculate Import Duty: China to USA

China remains the largest single-country source of US imports by value, and it is also the most heavily tariffed. In 2026 a shipment from Shanghai or Shenzhen typically faces three layers of duty stacked on the same invoice value, plus user fees, and possibly Section 232 on the side. This guide walks you through the calculation step by step, with a worked example you can verify against the LandedFees calculator.

The four duty layers that may apply

For a typical China to USA entry in 2026, you may be charged any combination of the following on the customs value (CIF basis under WTO rules, but the US uses FOB as the default appraisement, so freight and insurance are usually treated separately for duty purposes):

1. The MFN HTS rate from chapter 1 to 97 of the Harmonized Tariff Schedule of the United States.
2. The Section 301 surcharge of 25 percent (List 1-3) or 7.5 percent (List 4A) on goods of Chinese origin.
3. The Section 122 reciprocal tariff of 15 percent applied across the board to most countries (set by the 2026 executive proclamation; sunset clause around 24 July 2026 unless extended).
4. The Section 232 charge of 25 percent on steel articles and derivatives, 25 percent on aluminum articles and derivatives, applied to the full entered value but subject to anti-stacking rules against 122.

All four are ad valorem. None are compounded against each other; they apply additively to the dutiable base. The result is then added to MPF (merchandise processing fee, 0.3464 percent capped at 614.35 USD) and HMF (harbor maintenance fee, 0.125 percent on sea cargo only).

Section 301: the China-specific tariff stack

Section 301 is the legal hook that lets the USTR impose retaliatory tariffs after a Section 301 investigation finding. The China investigation concluded in 2018 and the resulting tariff lists, modified several times, are still in effect. Lists 1, 2, and 3 carry a 25 percent ad valorem rate. List 4A, which covers consumer goods, carries 7.5 percent. List 4B never went into effect.

Find your eight-digit HTS code in the actual List PDF or use the USTR tariff exclusion search. The lists are organized by HTS, not by product description, so two visually similar goods can land on different lists and pay different surcharges.

Section 301 exclusions

A trickle of exclusions remains in force in 2026, mostly covering medical respirators, certain solar cells, lithium-ion battery components for EVs, and a handful of semiconductor manufacturing inputs. The wholesale renewal that some industries hoped for did not materialize. If your eight-digit HTS appears in a current exclusion, you must claim it on your Form 7501 with the special use indicator 99.03.XX.XX from chapter 99 of the HTSUS. Do not assume; verify each entry.

Section 122: the 2026 reciprocal tariff

Section 122 of the Trade Act of 1974 authorizes the President to impose a 15 percent across-the-board surcharge for up to 150 days in response to a balance-of-payments emergency. The 2026 executive proclamation invoked Section 122 in February and set the surcharge at 15 percent. USMCA goods are exempt. The current authority sunsets approximately 24 July 2026 unless Congress extends it via implementing legislation.

For China, this 15 percent stacks on top of the existing Section 301 surcharge. A List 1 item that previously paid 25 percent Section 301 plus, say, a 5 percent MFN rate now pays 5 plus 25 plus 15, which is 45 percent total ad valorem.

Anti-stacking against Section 232

Section 232 (steel and aluminum) and Section 122 do not stack on the same value layer. The CBP guidance issued in March 2026 clarified that for entries containing Section 232 derivatives, the Section 122 charge applies only to the non-232 portion of the entered value. In practice this means: if 100 percent of the entered value is a steel derivative under Section 232, the Section 122 surcharge does not apply. If only the bolts are steel derivatives and the rest is plastic housing, you compute 232 on the steel value and 122 on the plastic portion. Your customs broker will allocate this on the 7501.

Worked example: a 50,000 USD shipment of headphones

Suppose you are importing 5,000 pairs of Bluetooth headphones from Shenzhen, total invoice value 50,000 USD FOB, 3,500 USD ocean freight to Long Beach, 350 USD insurance. The HS classification is 8518.30.20 (headphones, MFN rate 4.9 percent), Section 301 List 4A at 7.5 percent.

Add freight and insurance for the landed cost basis: 50,000 + 3,500 + 350 + 13,935.70 = 67,785.70 USD landed before broker and trucking. Compared to the same shipment from a non-China origin without Section 301, you would save 3,750 USD per container. Compared to a USMCA origin you would save 11,250 USD per container, because USMCA goods escape both 301 and 122.

You can rerun this example with your own line items by opening the calculator with the lane prefilled.

High-risk HS classifications for China to USA

Some chapters draw heavier scrutiny than others. Mis-classification on these is expensive because CBP will reclassify, demand the difference, and add penalties under 19 USC 1592 (negligence presumption).

• Chapter 84 and 85: machinery and electronics. Almost universally Section 301 List 1 or 3 at 25 percent. The difference between a "machine" under 84 and an "electrical apparatus" under 85 often turns on the principal function rule, and CBP rulings on similar products are decisive. See Chapter 84 vs 85: Machinery vs Electrical.
• Chapter 73: iron and steel articles. Caught by Section 232 on top of 301. The melt-and-pour origin rule applies, not just the country of final fabrication. See Steel HS Codes Under Section 232.
• Chapter 76: aluminum articles. Similar to chapter 73.
• Chapter 61 and 62: knit and woven apparel. Always check the textile rule of origin. Misclassifying knit as woven (or vice versa) routinely costs 5 to 10 percentage points of duty. See Chapter 61 vs 62: Knit vs Woven Apparel.
• Chapter 95: toys. List 4A applies. CPSIA testing required for any item intended for children under 12.
• Chapter 64: footwear. Heavy List 4A exposure. Rates vary wildly within the chapter, from 6 to 37.5 percent MFN before the surcharges.

End of de minimis for China

The 800 USD de minimis threshold under 19 USC 1321(a)(2)(C) no longer applies to goods of Chinese origin. Every shipment, regardless of value, must be formally entered or filed as a Type 11 (informal entry under 2,500 USD). This change took effect in 2025 and has not been reversed.

For e-commerce sellers who used to ship single parcels from China direct to US consumers under de minimis, the math fundamentally changed. A 50 USD parcel that used to clear for free now pays 4.9 + 7.5 + 15 = 27.4 percent in duty plus MPF, plus the carrier's brokerage fee, which alone usually runs 15 to 30 USD per parcel.

Country of origin: more than where it shipped from

A shipment "from China" for tariff purposes means the goods were substantially transformed in China, not merely shipped from a Chinese port. The substantial transformation test asks whether the work performed in China changed the article into a new and different article with a distinctive name, character, or use. Assembly from imported components into a finished product usually qualifies. Repacking or simple labeling does not.

This matters for transshipment cases. A semi-finished Chinese product moved to Vietnam, lightly assembled, and re-exported to the US typically still has Chinese origin for Section 301 purposes. CBP and the Commerce Department have pursued numerous transshipment cases over the past five years. See USMCA Origin Rules: What Qualifies and What Doesn't for the comparable test on the North American side.

How the calculator handles this lane

When you select Origin: China and Destination: USA in the calculator and enter an HS code, the engine automatically:

1. Looks up the MFN HTS rate from the current USITC tariff schedule.
2. Checks the eight-digit code against the Section 301 lists (1, 2, 3, 4A).
3. Applies the 15 percent Section 122 surcharge unless the HTS is in the published exemption list.
4. Checks chapter 73 and 76 derivatives against the Section 232 expanded list and applies the 25 percent charge with the anti-stacking rule.
5. Adds MPF and HMF as applicable.
6. Optionally adds your freight and insurance for the full landed cost.

The output is a line-by-line breakdown you can drop into a quote or commercial invoice. Open the calculator with this lane prefilled.

Related guides

If you are sourcing from China, you will likely encounter these next:

• Section 232 vs 301 vs 122: How US Tariffs Stack in 2026
• What is Section 122? The 2026 Reciprocal Tariff Explained
• 10 Most Misclassified HS Codes (and how to fix them)
• How to Read a Commercial Invoice for Customs
• FOB vs CIF vs DAP: Which Costs You More?

To run a calculation right now, head to the LandedFees calculator. It is free, no card, no signup wall on the first run.