How to Calculate Import Duties and Taxes From China to the US

China is a country that’s subject to US trade actions such as duties affected by executive order tariffs, trade acts, and trade agreements. Additional duties on specific commodities such as steel, aluminum, copper, and automobiles have made calculating duties on Chinese goods more challenging. Whether they combine depends on your imported goods. We’ll use our knowledge to help you calculate your import duties and taxes from China.

What Is the Current Tariff Rate On China?

The US government assesses a 10% reciprocal tariff and 10% “fentanyl” tariff on goods imported from China. The US government assesses Section 301 tariffs of 7.5 to 100% on certain commodities from China, in addition to Section 232 tariffs that apply to all commodities regardless of country of origin. 

Some examples of China-specific Section 301 tariffs include, but aren’t limited to:

• 7.5% – Certain textiles, toys, and consumer electronics accessories
• 25% –  Certain steel, aluminum, and tungsten products
• 50% – Solar cells, polysilicon, certain semiconductors
• 100% – Electric passenger vehicles, certain medical equipment

Importers should focus on determining the effective rates for the goods they plan to import. This is because multiple tariffs can apply to a single commodity. Trade agreements can also modify duties on imported Chinese goods.

Calculating Your Landed Costs 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
• Antidumping/Countervailing duties (AD/CVD)
• Merchandise processing fees
• Harbor maintenance fees (HMF)
• Shipping costs
• Cargo insurance
• Customs brokerage

The aggregate costs associated with importing goods from China can be expressed as landed costs. This is a combination of duties, freight shipping fees, and any costs directly associated with getting one shipment from its country of origin to the United States. Other factors affecting cost are the Incoterms® you and the seller agree to. 

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

Calculating Customs Duties and Section 301 Tariffs

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

1. Determine Your Commodity’s Duty Rate: A product’s Harmonized Tariff Schedule (HTS) code serves to identify the item in question and the required import tax upon entry. The assigned duty rate is generally a percentage of the product’s value based on weight or quantity. 
2. Apply Relevant Tariffs: Determine which tariffs apply to your goods. Section 301 and 232 tariffs may increase your duties.
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 also AD/CVD orders and Section 301 tariffs for which you must account.

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 Section 301 Applies to Your Imported Goods

Section 301 imposes additional duties of 7.5 to 100% ad valorem on a wide variety of commodities regularly imported from China to the US. 

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

Your customs broker will confirm the HTS code of your product. They will also check for an additional designation assigned by the US International Trade Commission (USITC). The USITC is responsible for making determinations in proceedings involving imports that are claimed to insure domestic industry. These secondary USITC designations are covered in Chapter 99 of the HTS. 

Products subject to additional tariffs will often come up under HTS heading 9903.

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.

Anti-Dumping/Countervailing Duties (AD/CVD)

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

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

As of February 2026, there are 262 AD/CVD orders in effect against products from China, and 37 investigations are underway. The International Trade Administration (ITA), which is an agency that enforces trade laws, has the full list of all goods from China subject to AD/CVD.

These orders can impose duties of over 200% on imported Chinese goods. The goal of these high fees is to either make importing the product unprofitable or ensuring its costs are inline with what US companies charge for similar goods. 

If your import is under an AD/CVD order, it’s best to work with a customs broker to ensure you estimate your import fees accurately.

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. Customs and Border Protection (CBP) is the primary agency that regulates imports and collects duties and fees. US ports also collect certain duties.

This includes: 

• Merchandise Processing Fees (MPF): This is a fee charged by CBP on imports to cover the administrative costs of processing imports. 
• Harbor Maintenance Fees (HMF): This is a fee charged on ocean freight by CBP to help to maintain US ports.
• Federal Excise Taxes: These are indirect federal levies on specific goods brought into the US and paid to CBP. 

Note that the federal government does not assess value-added taxes (VAT rates)on imports from China to the US.

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.