How US Import Duties Are Calculated
1
Base Duty (MFN)
Every product has an HTS code. The "General" rate for that code is the normal US duty, charged on the customs value of your goods.
2
Extra Tariffs
Depending on the country of origin and product, Section 301, Section 232 and other tariffs are added on top of the base duty.
3
CBP Fees
The Merchandise Processing Fee (0.3464%, with a minimum and maximum) applies to formal entries, plus the Harbor Maintenance Fee (0.125%) on ocean shipments.
Current US Tariff Measures
| Measure | Who it applies to | Rate |
|---|---|---|
| Section 301 (forced labor) | About 60 trading partners, from July 24, 2026 | 10% or 12.5%. EU and Taiwan topped up to 10%, Japan, Korea and Switzerland to 12.5% |
| Section 301 (China lists) | Chinese goods on Lists 1 to 4A and strategic sectors | 7.5% to 100%, added on top |
| Section 232 | Steel, aluminum and copper articles, industrial machinery, vehicles, auto parts, trucks, buses, lumber, upholstered furniture, kitchen cabinets and vanities, semiconductors, patented medicines and drones | 10% to 100% by product (200% on Russian aluminum). Some partners capped at 10% or 15% |
| Section 301 (Brazil) | Most goods from Brazil | 25% |
| Section 338 (Canada) | Listed Canadian goods, even if USMCA qualifying | 50% |
| Anti-dumping / countervailing (AD/CVD) | Specific products from specific countries, for example steel, aluminum extrusions, plywood, tiles and solar cells | Set per case, often 20% to 200%+ |
| CBP fees (FY2027, from Oct 1, 2026) | All commercial entries | MPF 0.3464% (min $34.58, max $670.86; $2.77 on informal entries). HMF 0.125% on ocean |
Rules change often. The calculator shows the rules in effect on the date shown in the tool. Our customs team confirms the exact duty for your shipment.
Frequently Asked Questions
How do I find the HTS code for my product?
Search the official US tariff schedule at hts.usitc.gov, check the HTS code on your supplier's commercial invoice, or send us your product details and our customs team will classify it for you.
Is duty charged on the goods value or on freight too?
For US imports, duty is charged on the customs value of the goods, usually the price paid to the supplier. International freight and insurance are not included. Many other countries charge duty on the CIF value (goods plus freight and insurance).
Do small shipments still pay duty?
Yes. The US $800 de minimis exemption is suspended, so duties and tariffs apply to all imports, including courier parcels.
Can a free trade agreement lower my duty?
Yes. Goods that meet the rules of origin of agreements such as USMCA, KORUS or the Australia FTA can enter at a lower or free rate. You must keep proof of origin.
Can USL handle customs clearance for me?
Yes. Our team classifies your goods, calculates the exact duties, files the entry and arranges the customs bond. Use the Get a Quote button to get started.