How to Calculate Import Duties and Taxes From China to the US (2025 Update)

The costs associated with importing from China have become a vital issue for many importers, especially those focusing on commercial products. Ever-increasing tariffs on numerous products have made things more challenging, including the fact that many of the new tariffs are applied cumulatively.

Key Takeaways:

• Reciprocal taxes are currently set to 34% and a deal between the U.S. and China will further reduce those to 10% for 90 days as of May 14.
• The 20% tariff applied earlier in 2025, as well as most other current surcharges in place remain active and unchanged.
• Accurate calculation of import taxes require knowing the commodity’s HTS code and how its value is measured. 
• Imports from China may have a secondary HTS designation that signals to CBP that additional duty is due if the item is on a Section 301 tariff list. 
• Always check for AD/CVD orders on Chinese products, as there are over 200 currently in effect for various imports. 

Read on to learn more about the cost of importing from China and how to calculate duty estimates.

May 2025 Update: US and China Reach Tariff Deal

After weeks of increasingly higher reciprocal tariffs between the U.S. and China, a deal has been reached to significantly lower costs for both sides.

On April 2, 2025, when the White House solidified the plan to issue reciprocal tariffs impacting nearly every country that trades with the United States, China's rate was to be 34% ad valorem. Tensions between the two nations resulted in this being raised to 125% in addition to other applicable duties.

Now, on May 12, an agreement was reached that would remove the retaliatory measures, bringing the country-specific tariff back to 34% ad valorem. Additionally, a 90-day pause will go into effect on May 14, 2025 that will further reduce the rate to 10% ad valorem.

Changes can happen in a very short amount of time. If you want the latest updates, call our team at (855) 912-0406 for more information.

China’s Response to U.S. Tariffs

While this may not affect your import costs, China has also agree to lower or remove retalitory tariffs that were placed on American exports.

Among the goods frequently exported to China from the US that have been impacted are:

• Crude oil
• Agricultural machinery
• Large-engine cars
• Chicken/poultry
• Pork
• Soy
• Beef

While China has removed many tariffs on US products, expoters should consult with an seasoned export service for clarification

March 4, 2025 Update: U.S. President Doubles Tariff On Chinese Goods

Effective 12:01 AM, March 4, imports from China to the U.S. will now pay an additional 20% tariff on top of pre-existing duties. 

This blanket tariff on all goods out of China was initially set at 10% in February in an attempt by the president to curb the entry of dangerous drugs, such as fentanyl, from entering the United States. 

Importers must therefore be prepared to calculate their import duties at 20% ad valorem for all products imported for consumption. Final duties owed to CBP at entry will be that calculated amount plus the current rate specific to the product’s HTS code and any applicable Section 301 duties or AD/CVDs. 

Rules for Tariffs Imposed Under Executive Order 14195

President Donald Trump signed the executive order on February 1, 2025 to set in motion tariffs against products from China under the International Emergency Economic Powers Act (IEEPA) and the National Emergencies Act. No specific HTS list was provided, so importers should assume that all products entered for consumption in the U.S. will be impacted. 

Along with the ad valorem tariff now owed, importers should also be aware of the following:

• Imports that previously qualified for duty-free entry under Section 321 must now pay either the standard fees of all formal entries or a per shipment fee. The charge will depend on whether the entry is classified as freight or as international post.
• The applied tariffs will not be eligible for duty drawback services, although other fees may still qualify. 
• For goods to enter into a free trade zone (FTZ), they must be granted privileged foreign status, and will still be subject to standard tariffs once removed for consumption.

These orders will be in place indefinitely, or until removed by the president should the U.S. and China arrive to an agreement.

Further negotiations may still be possible, as the two economic powerhouses continue to communicate.

Related: How Trump's Trade Policies May Impact International Trade

How Much Does it Cost to Import Goods From China?

You’ve decided to source your products out of China and are now wondering just what it will cost you. To correctly account for costs, there are multiple taxes and related fees to calculate.

• Customs duties (import taxes)
• Section 301 tariffs 
• Executive Order Tariffs
• Reciporcal Tariffs
• Antidumping/countervailing duties (AD/CVD)
• Merchandise Processing Fees
• Harbor Maintenance Fees
• Shipping costs
• Cargo Insurance
• Customs Brokerage

Which of these fees apply to your import and how much you actually end up paying will depend on the value, type, and quantity of your goods. Other factors affecting cost are the Incoterms® you and the seller agree to. 

Costs related to Section 301 tariffs and anti-dumping/countervailing duties (AD/CVD) are often owed on specific products imported from China. Likewise, shipping and insurance will be influenced by mode of transport. 

In this article, I’ll give you a simple breakdown of the process used to calculate your import taxes when importing goods from China. 

Related: Importing From China to the US

Calculating Customs Duties and Section 301 Tariffs

Customs duties are owed on shipments from China valued at $800 or more. 

Shipments valued at less than $800 may be eligible to enter the U.S. duty free under Section 321 de minimus rules. There is no free trade or preferential duty agreement between the U.S. and China, so you’ll be using the Normal Trade Relation (NTR) rates for your calculations. 

To get an accurate estimate of what customs duties you’re likely to pay, follow these steps:

1. Find Your Product’s HTS Code: A product’s Harmonized Tariff Schedule (HTS) code serves to identify the commodity and the required import tax upon entry. 
2. Confirm the Duty Rate: The assigned duty rate is generally a percentage of the product’s value based on weight or quantity. 
3. Do the Math: First determine the total value of your shipment based on how the rate is calculated. Multiply the total by the percentage rate to determine owed duties. 

Let’s go over an example. You plan to import 3,000 kilograms of toys for pets. The HTS code is 4016.99.20.00 with an assigned duty rate of 4.3% of value per kilogram. Assuming the toys are worth $6.00 per kg, here’s the formula you’d follow: 

• 3,000 kg (Weight) × $6 (value per kg) = $18,000 (Total Value) 
• $18,000 (Total Value) × 4.3% (Duty Rate) = $774 (Owed Duties)

According to this breakdown, we can estimate that you’ll pay $774 in customs duties based on the value of your shipment. However, since the products are coming from China, there are now other significant tariffs to consider.

• Section 301 Tariffs
• AD/CV Duties
• Reciprocal Flat Rate Tariffs

This estimate also assumes that the Incoterms® you agreed to with the seller have them covering shipping, cargo insurance and other logistical needs (FOB value), which isn’t usually the case. When doing this calculation on your own, make sure the total cost accounts for those expenses.

When to Calculate for Section 301 Tariffs

Section 301 was signed in 2018 and imposed tariffs ranging from 25% to 100% on a wide variety of commodities regularly imported from China to the U.S. 

Related: A Guide to China’s Section 301 Tariffs (2024 Update)

How do you know whether your import may be subject to such a tariff? 

When a customs broker is confirming the HTS code of your product, they will check for an additional designation assigned by the U.S. International Trade Commission (USITC). These secondary designations are covered in Chapter 99 of the HTS. 

Products subject to additional tariffs will often come up under HTS heading 9903. However, the complete 10-digit code needs to be confirmed by a customs broker because this subheading also applies to Section 301 exclusions. 

Related: Track the Section 301 Tariff Exclusions List

The additional duty assigned by the Chapter 99 designation will be in addition to any rate already applied. Let’s see how this would work. The duty rate was 4.3% in the example we used earlier.  Based on a value of $18,000, that came out to $774. 

If a 25% Section 301 tariff were applied, it would look like this:

• $18,000 (Total Value) × 25% (Section 301 Tariff) = $4,500 (additional duty)
• $4,500 (additional duty) + $774 (NTR duty) = $5,274 (total customs duties)

The additional Section 301 tariff rate increases your import costs considerably, especially when you consider we are still using FOB value estimates.

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Anti-Dumping/Countervailing Duties (AD/CVD)

Anti-dumping and countervailing duties are imposed on certain goods in order to protect domestic industries. These orders are pushed through by the USITC when they find products being sold in the U.S. at unfairly low prices or receiving subsidies in their own country.

Like Section 301 tariffs, they are applied in addition to existing duties. 

Related: Antidumping and Countervailing Duties: Balancing World Trade

As of February 2025, there are 237 current AD/CVD orders in effect against products from China, and 37 investigations are underway. The International Trade Administration (ITA) has the full list of all goods from China subject to AD/CVD.

These orders can impose duties of over 200% of value on goods. The goal of these high fees is to either make importing the product unprofitable or ensure that its price is closer to what U.S. companies charge for similar goods. 

If your import is under an AD/CVD order, we highly recommend working with a customs broker to ensure fees are calculated and paid correctly. 

Outside the duties we’ve mentioned here, there are the general costs that apply to imports from any country as well as your logistics spend. The common fees required by the ports and Customs and Border Protection (CBP) include things such as: 

• Merchandise processing
• Harbor maintenance
• Federal excise taxes

It’s worth noting that value-added taxes (VAT rates) are not charged on imports from China to the U.S., so that’s one less thing to worry about.

For more information on these costs, check out: A Guide to U.S. Import Taxes: Duties, Tariffs, and Other Fees.

Import From China with USA Customs Clearance

Whether you’re an experienced importer or a new entrepreneur, navigating the world of customs clearance and global imports can be complicated and confusing. At USA Customs Clearance, we have the experience and know-how to help you buy and sell products internationally, and reduce costs while doing so. 

Our full range of brokerage services includes: 

• 1-on-1 Consultations with licensed brokers
• Importer of Record Registration 
• Secure Customs Clearance Services with Customs Bonds

Reach out today and give us a call at (855) 912-0406 or send us a specific query through our online contact form. We’ll help you calculate your import costs from China and ensure the clearance process goes smoothly.