Calculate Import Duty: India to USA

India is the third-largest source of US goods imports outside of China and Mexico, dominating in textiles, pharmaceuticals, jewelry, and certain capital goods. Unlike China, India does not face Section 301 surcharges, but it does carry the across-the-board Section 122 reciprocal tariff that took effect in early 2026. This guide walks through the calculation, the high-traffic HS chapters, and a worked example you can verify with the LandedFees calculator.

The duty layers for India to USA

For a typical India to USA entry in 2026, the dutiable charges are:

1. The MFN HTS rate for the eight-digit code from the US Harmonized Tariff Schedule.
2. The Section 122 reciprocal tariff of 15 percent, applied to most countries including India (sunset around 24 July 2026 unless extended).
3. Section 232 on steel and aluminum derivatives if your HS falls in chapter 73 or 76 (or the expanded derivative list).
4. MPF (0.3464 percent, capped 614.35 USD) and HMF (0.125 percent, sea cargo only).

Critically, no Section 301 applies to Indian-origin goods. Section 301 is the China-specific tariff stack. India faced its own Section 301 investigation in 2019 related to digital services tax but the case was terminated without a tariff order. The frequent assumption that Section 301 hits all Asian sourcing is incorrect.

GSP, GSP+ and India

India was a major beneficiary of the US Generalized System of Preferences for decades. The program let qualifying developing countries export thousands of HTS subheadings to the US at zero duty. India was removed from GSP on 5 June 2019 over market access concerns, and the GSP program itself expired at the end of 2020. As of 2026 the program has not been reauthorized by Congress, and even when bills have been introduced India is not on the beneficiary list.

What this means in practice: Indian exporters cannot rely on a duty preference under GSP. Every entry from India pays full MFN plus Section 122 unless it falls under a separate WTO agreement (the WTO Pharmaceutical Agreement, the WTO Information Technology Agreement, or the WTO Civil Aircraft Agreement, all of which set certain HTS lines to zero MFN regardless of GSP status).

High-traffic HS chapters for India to USA

Chapter 30: pharmaceuticals

India is the world's largest exporter of generic pharmaceuticals to the US. Most chapter 30 lines carry 0 percent MFN under the WTO Pharmaceutical Agreement. The Section 122 surcharge does technically apply to chapter 30 unless the specific HTS appears in the 2026 executive proclamation exemption list. Several life-saving categories (insulin, anti-retrovirals, oncology generics) are exempt; verify your HTS line by line.

Beyond duty, every shipment requires FDA registration of the manufacturing facility, a current Drug Master File on record, and prior notice filing under the Food, Drug, and Cosmetic Act. The duty calculation is the easy part.

Chapters 61 and 62: apparel

India exports billions of dollars per year in knit (chapter 61) and woven (chapter 62) garments to the US. MFN rates run from 5 percent for some children's wear to 32 percent for woven trousers. Add the 15 percent Section 122 and you are at 20 to 47 percent total ad valorem.

The biggest classification risk in apparel is fiber content. A garment of 50 percent cotton, 50 percent polyester is classified by the predominating fiber by weight (50/50 splits classify as the "later" heading per General Rule of Interpretation 3(c)). A misclassification of fiber blend routinely costs 5 to 10 percentage points. See Chapter 61 vs 62: Knit vs Woven Apparel.

Chapter 71: pearls, precious stones, jewelry

Loose polished diamonds (HTS 7102.39.00) enter duty free under MFN. Loose colored stones (7103.91, 7103.99) are also duty free for most subheadings. Set jewelry under HTS 7113 carries 5.5 to 6.5 percent MFN, plus the 15 percent Section 122.

Rough diamonds require Kimberley Process certification. Cultured pearls (7101.21, 7101.22) carry zero MFN but the importer must keep documentation of cultivation source.

Chapter 84 and 85: machinery and electronics

India is growing in electronics manufacturing assembly. MFN rates are mostly zero under the WTO ITA. Section 122 still applies. The key risk: if the substantial transformation happened in China but the goods were re-exported through India, CBP may find Chinese origin and apply Section 301, even though the entry document says India.

Worked example: 75,000 USD of cotton t-shirts

Suppose you are importing 30,000 cotton knit men's t-shirts from Tirupur, total invoice value 75,000 USD FOB, 4,200 USD ocean freight to Newark, 450 USD insurance. HTS 6109.10.00 (men's cotton T-shirts, MFN 16.5 percent). No Section 301 for India.

Landed cost before broker and trucking: 75,000 + 4,200 + 450 + 23,978.55 = 103,628.55 USD. The effective duty rate on the FOB value is 32 percent.

Compared to the same shipment from a USMCA origin (where Section 122 does not apply), duty would be 12,375 USD only, saving 11,604 USD on this single shipment. Compared to China (no Section 301 on apparel List 4A is 7.5 percent), India is actually a few percentage points cheaper today.

Try this with your own values in the calculator with India and USA prefilled.

Section 232 on steel from India

Indian steel exporters to the US face Section 232 at 25 percent ad valorem on all steel articles in chapter 72 and 73, plus the expanded derivative list (chapter 84, 85, 87, 94 sub-lines that contain significant steel). The anti-stacking rule against Section 122 applies: where 232 hits, 122 does not stack on the same value.

A 50,000 USD shipment of steel pipe (HTS 7306.30.50, MFN 0 percent, Section 232 25 percent) would pay 12,500 in Section 232 plus 173.20 MPF plus 62.50 HMF, for 12,735.70 USD in duty and fees. No Section 122 stacks here because Section 232 absorbs the full value.

Anti-dumping orders against India

A non-trivial slice of Indian exports face AD/CVD orders. Significant active orders as of 2026 include:

• Carbon and alloy steel cut-to-length plate
• Forged steel fittings
• Stainless steel flanges
• Diamond sawblades
• Welded stainless steel pressure pipe
• Certain pasta from India

AD/CVD rates are producer-specific and can range from a few percent to several hundred percent. If your HTS is subject to an AD/CVD order, you must declare the producer's case number on the entry and either deposit cash at the rate set in the most recent administrative review or post a bond for an estimated amount. The LandedFees AD/CVD check surfaces active orders by HTS plus country of origin.

Country of origin for India

For India, the substantial transformation test is the same as for any non-FTA country. The goods must be substantially transformed in India to be of Indian origin. Cutting and sewing apparel in India is substantial transformation. Assembling components imported from China into a final product in India often qualifies; verify by reference to CBP rulings on similar products.

For garments specifically, the cut-and-sew rule applies: the country where the fabric is cut and the garment is assembled is the country of origin, regardless of where the yarn or fabric was woven. This is the same rule used for USMCA but absent the yarn-forward requirement.

How the calculator handles this lane

When you select Origin: India and Destination: USA in the calculator:

1. Looks up the MFN HTS rate.
2. Skips Section 301 (India is not in scope).
3. Applies the 15 percent Section 122 surcharge unless the HTS is on the exemption list.
4. Checks chapter 72/73/76 for Section 232 with anti-stacking logic.
5. Checks the AD/CVD order list for the HTS + India combination.
6. Flags pharma, cosmetics, food, and consumer products for the relevant FDA, EPA, or CPSC requirements.
7. Adds MPF and HMF.

Related guides

• What is Section 122? The 2026 Reciprocal Tariff Explained
• Pharma HS Codes and FDA Requirements
• Chapter 61 vs 62: Knit vs Woven Apparel
• Calculate Import Duty: India to UK
• Calculate Import Duty: India to UAE
• How to Read a Commercial Invoice for Customs

Ready to run real numbers? Open the calculator with India to USA prefilled.