HTS chapters 50-63
Textiles, apparel, and made-up textile articles
Examples: knit shirts, woven garments, bags made of textile materials.
Does not classify a user's product.
Import duty guide · Updated October 2026
Import Duty from China to US (2026): Tariffs, Fees & Refunds
Import duty from China is built in layers: the general duty for your product's HTS code, China-specific Section 301 tariffs, and, for some products, Section 232 or antidumping duties. Fees such as MPF, HMF and broker charges come on top. This guide shows each layer as of October 2026, what changed since 2025, and who can claim refunds of the IEEPA tariffs that ended in February 2026.
How China import duty is built in 2026
Work down the table for each product. The layers add together: a product can owe the general duty, an older Section 301 tariff and the 2026 Section 301 surcharge at the same time.
| Layer | Rate | Applies to | Source |
|---|---|---|---|
| General (MFN) duty | Set by the 10-digit HTS code; many products are 0%, others carry a percentage or per-unit rate. | Every import, from any country. | USITC Harmonized Tariff Schedule |
| Section 301 China tariffs (2018–2019 lists) | Mostly 25% (Lists 1–3) or 7.5% (List 4A); 50–100% for some goods raised in the 2024 review, such as EVs, semiconductors and syringes. | Products of China on the covered HTS lists; some exclusions run to November 10, 2026. | USTR, China Section 301 tariff actions and exclusion process |
| Section 301 surcharge (2026) | +12.5% on products of China entered on or after July 24, 2026 (HTS heading 9903.05.31), on top of the other layers. | Most products of China; goods covered by Section 232 tariffs and listed exempt products are excluded. | USTR, Notice of Actions in Section 301 Investigations (Federal Register, July 28, 2026) |
| Section 232 tariffs | Product-specific rates on goods such as steel, aluminum, copper, autos and parts, lumber and semiconductors; covered products change by proclamation. | Covered products and parts from any country, including China. | CBP, Trade Remedies (Section 232 measures by product) |
| Antidumping and countervailing duties (AD/CVD) | Case-specific cash deposits, sometimes over 100%, set per product and producer. | Only products under an AD/CVD order, such as some steel, aluminum, furniture and solar goods. | CBP, Antidumping and Countervailing Duties |
Ended in 2026 — do not add these to new estimates
- IEEPA tariffs (fentanyl and reciprocal): No longer collected: the Supreme Court ruled on February 20, 2026 that IEEPA does not authorize tariffs. Duties already paid may be refundable to the importer of record. Source
- Section 122 import surcharge: 10% temporary surcharge from February 24, 2026; expired at 12:01 a.m. EDT on July 24, 2026. Source
Hypothetical example: a product with a 5% general duty that is on Section 301 List 3 (25%) and is not exempt from the 2026 surcharge (12.5%) owes 42.5% of its customs value. On a $10,000 ocean shipment that is $4,250 in duty, plus about $34.64 MPF and $12.50 HMF. Rates change; check the HTS and a broker before you order.
What changed in 2025–2026
If a quote, competitor post or old spreadsheet predates these dates, its duty numbers are probably out of date.
- February–April 2025: IEEPA tariffs on Chinese goods begin (first the fentanyl tariff, then the reciprocal tariff).
- May 2, 2025: Duty-free de minimis treatment ends for goods from China and Hong Kong.
- August 29, 2025: De minimis is suspended for all countries.
- February 20, 2026: The Supreme Court rules that IEEPA does not authorize tariffs; the IEEPA tariffs stop.
- February 24, 2026: A temporary 10% Section 122 import surcharge starts, limited to 150 days.
- June 24, 2026: CBP rules suspend de minimis indefinitely, for mail and for all other modes.
- July 8, 2026: CPSC requires electronic filing of certificates of compliance for covered products.
- July 24, 2026: The Section 122 surcharge expires and a 12.5% Section 301 duty on most products of China begins.
- October 1, 2026: New MPF limits for fiscal year 2027 take effect ($34.58 minimum, $670.86 maximum).
Paid IEEPA tariffs? Who can claim the refund
CBP is refunding IEEPA duties already paid, with interest, but only to the importer of record on each entry. Only the importer of record, or the licensed customs broker that filed the entries, can submit the claim: a CAPE declaration uploaded in the ACE Portal. Attorneys cannot file it for you.
If you bought DDP or shipped by courier
The importer of record on your entries may have been the courier, the forwarder or the seller — not you. CBP can only pay the importer of record, so ask whoever cleared your goods:
- Who was the importer of record on my entries, and do you have the entry numbers?
- Are you filing CAPE declarations for those entries?
- Will you pass refunds on to me, and how? Some carriers publish a request process — for example, UPS.
If you were the importer of record
- You need an ACE Portal account with an Importer sub-account and US bank details for ACH refunds.
- CBP is accepting unliquidated entries and entries within 80 days of liquidation; other entry types are being phased in.
- CBP says valid refunds are generally issued 60–90 days after a claim is accepted. CBP charges no fee.
Import duty is not one universal rate
Your duty rate depends on the product classification, origin, trade remedies, declared customs value, and current official rules. This guide helps structure the question. It does not classify your product or give a binding rate.
For China imports, also check whether Section 301 or another trade remedy applies to the specific HTS code.
A practical duty-check workflow
For a first estimate, you do not need to become a customs broker. You do need a repeatable workflow that separates product classification from tariff treatment and separates official government fees from commercial service fees.
- Describe the product precisely. Material, function, end use, dimensions, components, and whether it is a part or a finished good can affect classification.
- Find likely HTS chapters. Use the HTS chapter references below as a starting map, not as a final classification.
- Look up the candidate HTS code in the official tariff schedule. The duty rate is tied to the product-specific code, not to "China" as a broad category.
- Check China-specific trade remedies. For many goods, Section 301 or another measure can add duty beyond the normal rate.
- Check the 2026 Section 301 surcharge. Since July 24, 2026 most products of China owe an extra 12.5%; confirm whether your product is on an exemption list or covered by Section 232 instead.
- Ask a customs broker to review the assumption. Do this before a large purchase, not after the cargo is already in transit.
- Enter the verified duty/tariff rate into the landed cost calculator. Keep the source and date of the assumption with your quote file.
The $800 de minimis exemption is suspended
Until 2025, shipments worth $800 or less could enter the US without duty. That ended for China and Hong Kong goods on May 2, 2025 and for all countries on August 29, 2025. CBP rules published June 24, 2026 keep the exemption suspended indefinitely, for postal shipments and all other modes, and a 2025 law ends it outright on July 1, 2027.
For small orders this means every parcel goes through a dutiable entry: the full duty layers apply, couriers add brokerage or disbursement fees, and old "duty-free under $800" quotes are no longer comparable. See how this changes freight quotes in the China to US shipping guide.
Who pays what, and when
The importer of record owes duty and government fees. For a formal entry, the entry summary and estimated duties are due within 10 working days of entry. When a courier or broker pays for you, it bills you afterwards, often with a fee for advancing the money.
| Charge | Who sets it | How it is calculated |
|---|---|---|
| Duty and tariffs | CBP (by law) | All applicable layers above, on the customs value |
| Merchandise Processing Fee (MPF) | CBP (by law) | Formal entry: 0.3464%, minimum $34.58, maximum $670.86 (FY2027). Informal entries pay a smaller fixed fee. |
| Harbor Maintenance Fee (HMF) | CBP (by law) | 0.125% of value, ocean shipments only |
| Customs broker fee | Your broker | Per entry, plus extra lines, ISF or corrections |
| Customs bond | A surety, through your broker | Needed for formal entries: a single entry bond or an annual continuous bond |
| Courier disbursement fee | The courier | A charge for paying duty on your behalf |
Formal or informal entry?
- Shipments valued at $2,500 or less can usually use an informal entry, which is simpler and needs no bond. Some products must use a formal entry at any value.
- Above $2,500, expect a formal entry, a customs bond and the percentage MPF.
- For ocean freight, an Importer Security Filing (ISF) is due at least 24 hours before the cargo is loaded in China — usually filed by your broker or forwarder.
Common import-cost components
| Component | Source boundary | Limitation | Source |
|---|---|---|---|
| Merchandise Processing Fee (formal entry) | FY2027 MPF minimum and maximum for formal entries (effective 2026-10-01); the 0.3464% rate is unchanged and included for calculator education. | Does not determine whether a shipment qualifies for formal entry treatment. | Federal Register, Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP Dec. 26-14) |
| Harbor Maintenance Fee (imports) | HMF import fee rate for education and landed-cost estimation. | May not apply to air, express, or non-vessel shipments. | U.S. Customs and Border Protection User Fee Table |
| User-entered duty and tariff rate | Calculator input boundary: the site processes the user's chosen percentage but does not choose it. | The site does not classify products. | User-provided HTS, broker, or official-source assumption |
| Customs value basis | Explains that U.S. duty is generally not assessed on CIF freight and insurance charges. | Actual declared customs value can depend on transaction details. | U.S. Customs and Border Protection Duty - Cost Insurance and Freight (CIF) |
| Customs broker fee | Volatile commercial service fee; should be entered from the user's own quote. | Not an official fixed government fee. | User broker or forwarder quote |
Duty surprises importers often miss
Most confusion comes from treating import duty as one simple percentage. In practice, several separate assumptions can change the total cost.
- The supplier's HS code is not enough: A Chinese export HS code can help the conversation, but the US importer still needs the correct US HTS classification.
- "Made in China" is not the duty rate: Origin matters, but the rate starts with the product classification and then adds any applicable China-specific measures.
- Section 301 can be separate from the normal duty: A product may have a general duty rate and an additional China tariff treatment.
- Broker fees are not government duty: A broker's invoice can include service fees, bond fees, corrections, exams, or disbursement charges.
- Freight can still matter even if duty is not charged on it: Shipping affects landed cost and cash flow even when it is not part of the duty base for a standard estimate.
HTS chapter references, not final classifications
HTS chapters 64-67
Footwear, headgear, umbrellas, and prepared feathers
Examples: shoes, hats, umbrellas.
Does not classify a user's product.
HTS chapters 72-83
Base metals and articles of base metal
Examples: steel parts, aluminum hardware, metal fasteners.
Does not include product-specific Section 232 or other trade-remedy analysis.
HTS chapters 84-85
Machinery, mechanical appliances, electrical equipment, and parts
Examples: small appliances, machine parts, electrical components.
Does not determine whether a component or finished good classification applies.
HTS chapters 94-96
Furniture, toys, games, sports goods, and miscellaneous manufactured articles
Examples: furniture, lighting fixtures, toys, sporting goods.
Does not classify mixed-material products.
Release-ready documents
Goods clear faster, and estimates hold up better, when these exist before the shipment arrives:
- Commercial invoice with the real price, a precise description, quantity and country of origin.
- Packing list that matches the invoice, and the bill of lading or airway bill.
- The HTS code and duty assumption your broker will file, including any Section 301 exemption you rely on.
- For ocean freight, the ISF data your broker needs before loading.
- For products that need a CPSC certificate (CPC or GCC), the certificate data for eFiling, required since July 8, 2026; your broker files it with the entry.
What to send a customs broker
A broker can review your assumptions much faster when you send a clean packet. Do this before you commit to a high-value order or before you quote a customer using a thin margin.
- Product name, plain-English description, materials, photos, drawings, and links to the supplier listing.
- Function, end use, and whether the item is sold alone, as a set, as a part, or inside another product.
- Country of origin, supplier name, manufacturer name, and any processing done outside China.
- Commercial invoice draft, packing list draft, Incoterm, product value, quantity, and shipping method.
- Any candidate HTS codes from the supplier, previous entries, competitor examples, or your own research.
- Questions you need answered: normal duty, Section 301, AD/CVD risk, MPF/HMF treatment, agency requirements, and documentation gaps.
How to use duty assumptions in a buying decision
Once you have a working rate, put it into the full landed cost instead of viewing it alone. A 7.5% duty may be manageable on a high-margin SKU and painful on a low-margin commodity. A fixed broker fee or MPF minimum can hurt small orders more than large reorders.
Keep two versions of the estimate: the best current assumption and a conservative stress case. If the order only works when duty, freight, and broker fees all land at the best case, the problem is not customs math; it is a weak purchasing decision.
Frequently asked questions
How much is import duty from China to the US in 2026?
There is no single rate. Start with the general duty for the product’s HTS code, then add any 2018–2019 Section 301 tariff (mostly 7.5% or 25%) and, for goods entered on or after July 24, 2026, the 12.5% Section 301 surcharge unless the product is exempt. Section 232 and antidumping duties apply only to covered products. Fees such as MPF and HMF come on top.
Is there still an $800 duty-free limit for packages from China?
No. Duty-free de minimis treatment ended for China-origin goods on May 2, 2025, was suspended for all countries on August 29, 2025, and CBP rules published June 24, 2026 keep it suspended indefinitely. Low-value parcels now go through a dutiable customs entry.
Are the IEEPA tariffs on China still in effect?
No. The Supreme Court ruled on February 20, 2026 that IEEPA does not authorize tariffs, so the fentanyl and reciprocal tariffs stopped. A temporary 10% Section 122 surcharge ran from February 24 to July 24, 2026, and a 12.5% Section 301 duty on most Chinese goods replaced it.
Can I get a refund of the IEEPA tariffs I paid?
CBP refunds IEEPA duties to the importer of record through CAPE declarations in the ACE Portal. If a courier, forwarder, or DDP seller was the importer of record on your entries, the refund goes to them, so ask whether they are claiming it and how they pass it on.
Does the 2026 Section 301 tariff stack on the older China tariffs?
Yes. The 12.5% duty under HTS heading 9903.05.31 applies in addition to the general duty and the 2018–2019 Section 301 tariffs. Goods subject to Section 232 tariffs and products on the exemption lists are excluded.
What is the merchandise processing fee in 2026?
For formal entries, MPF is 0.3464% of the customs value with a minimum of $34.58 and a maximum of $670.86 per entry for fiscal year 2027, which started October 1, 2026.
Put duty into the full landed cost
Open the landed cost calculator Review shipping cost driversFree template
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