Your customs bill often lands higher than expected because import duty is not one rate on the product price. It is a stack of layers: customs value, regular duty, an extra China tariff, sometimes anti-dumping duty, and small government fees. Miss one layer, and the surprise lands later.
| The Layer | What It Adds |
|---|---|
| Customs value | The base, close to your FOB price |
| Regular duty | 0% to 20%+, depending on product |
| Section 301 China tariff | Often an extra 7.5% or 25%, if covered |
| Anti-dumping duty | None, or steep, on some goods |
| Processing and harbor fees | Small, per shipment |
| Broker and bond | A few hundred dollars |
Your duty is calculated on your customs value, which is usually close to your factory-to-port price (the FOB price), not some higher number. For many straightforward purchases, customs value is close to what you paid FOB, before any required additions.
Two things trip people up here. If your supplier quoted a price that already includes freight and insurance (a CIF price), you subtract those to reach the customs value. And free items you give the factory, like molds or tooling, get added to it. Get the value right, because every rate below is a percentage of it.
Every product needs a 10-digit product code, the HTS code, and it sets both your duty rate and whether the China tariff applies. Look it up by keyword at hts.usitc.gov.
The wrong code is an expensive mistake. If customs finds you underpaid, you owe the back-duty plus possible penalties, and you, not your broker, are liable. When you are unsure, have a customs broker classify it, or ask CBP for an official ruling before the goods arrive.
Once you have the code, the regular duty rate is listed right beside it. It ranges widely: many electronics are 0%, most consumer goods run from a few percent into low double digits, and apparel can top 20%.
The math is simple: customs value times the rate. On a $1,000 customs value at 4.5%, the regular duty is $45.
This is the layer most sellers miss. Since 2018, the US has added an extra China-only tariff on many goods, stacked on top of the regular duty. For many consumer products, the extra tariff is often 7.5% or 25%, but some categories are higher, and it depends on your exact HTS code.
Do not reuse an old number. Rates change between orders, so check the current one for your code every time. On that same $1,000 value, a 25% tariff adds $250, taking duty to $295 before any fees.
Some Chinese product categories can carry an extra penalty duty, and it can be brutal, sometimes over 200%. These anti-dumping duties can hit categories like mattresses, steel, solar, some furniture, and paper, when the US decides the goods are sold unfairly cheap or subsidized.
This is the most expensive step to skip. Whether it applies depends on the exact product, factory, and exporter. Check with your customs broker first, then verify through the Commerce Department’s AD/CVD search tool or CBP resources if the product looks risky. A covered product can be too costly to import at all.
On top of the percentages, customs charges a few flat or minimum fees per shipment. There is a merchandise processing fee, usually calculated as a small percentage of customs value with a set minimum and maximum. Ocean shipments can also carry a harbor maintenance fee, plus a customs bond and your broker’s fee.
These favor bigger shipments. The broker fee and the minimums are charged per entry, so consolidating several orders into one well-planned shipment spreads them thinner. Ask your broker whether a year-round bond beats single-entry bonds if you import often.
Do not build your plan around the old $800 duty-free threshold. Since 2025, China-origin goods have no longer been a safe bet for duty-free de minimis treatment.
Today, even low-value shipments can face duties, taxes, and fees. Verify the current customs rules before you count on any exemption.
Here is a realistic case: 200 silicone kitchen spatula sets at $6.00 FOB, for a $1,200 customs value. The figures are illustrative, so verify your own code and rates before ordering.
| Cost item | Amount |
|---|---|
| Customs value (200 × $6.00) | $1,200 |
| Regular duty (illustrative 3%) | $36 |
| Section 301 (illustrative 25%) | $300 |
| Processing fee, FY2026 minimum | $33.58 |
| Harbor maintenance fee, ocean only (0.125%) | $1.50 |
| Broker fee (estimate) | $150 |
| Total duty and fees | $521.08 |
| Per unit | $2.61 |
That $6.00 product already carries about $2.61 a unit in duty and fees, before freight, delivery, Amazon fees, returns, or ads. The broker fee spreads over the 200 units, so a bigger shipment lowers the per-unit hit. The true hidden-cost picture looks nothing like the factory quote.
Your licensed customs broker files the entry, but you are legally responsible for it. You hand over the commercial invoice, packing list, and bill of lading, and the broker classifies the goods, estimates the duty, and files with customs.
That liability is why this matters. If the code is wrong and you underpaid, the bill lands on you, not the broker. You do not need to file it yourself, but you do need to understand it well enough to catch errors and ask the right questions.
Q1: How do I estimate duty before I place the order?
Look up your product code, note the regular rate and the current China tariff, check whether any anti-dumping duty applies, then add small processing fees and a broker fee. Fold that total into your full landed cost alongside freight and destination charges. It will not be perfect, but it can stop you from choosing a product that cannot carry its true cost.
Q2: What if my product could fall under two HTS codes with different rates?
Classification follows what the product actually is, not the cheaper rate, so you cannot simply pick the lower one. When two codes look possible, get a broker’s written opinion or ask CBP for an official ruling before the goods ship. Guessing to save duty is the kind of error that returns as back-duty and penalties.
Q3: Can I lower my import duty legally?
Sometimes, and only through legitimate routes: making sure the classification is correct rather than cheapest, keeping freight and insurance out of the customs value, and consolidating shipments to spread the fixed fees. Never undervalue the goods on the invoice, which is fraud. A good broker can tell you which legal savings actually apply to your product.
Q4: Do the same duties and fees apply if I ship by air instead of sea?
The duty and the China tariff are the same either way, since they are based on value and product code, not transport. The harbor maintenance fee, though, applies to ocean shipments, not air. Air mostly changes your freight cost, not your duty.
Q5: What if the tariff rate changes between my order and arrival?
The rate that counts is the one in force when your goods formally enter the country, not when you ordered. Since China tariffs can move between orders, check the current rate before every shipment and leave a little margin for a change. A rate rise mid-shipment is your cost to absorb.
Q6: Do samples and small test orders get charged duty too?
Often yes. Low-value and sample shipments can still owe duty and fees now that the old duty-free threshold no longer covers China goods reliably. Mark samples honestly and expect them to clear customs like any other import.
Q7: When is the duty actually due?
For many commercial shipments, the entry and estimated duty are handled shortly after the goods are entered, often within about ten working days. Your broker may pay customs first and then bill you, depending on your arrangement. With a valid bond and no hold, goods can often be released before the final duty is settled.
Q8: Can I just have the supplier ship it duty-paid so I never deal with this?
Some suppliers offer a delivered, duty-paid price, which can be convenient, but you lose sight of what you are really paying and you are trusting their classification. If anything is misdeclared, the risk can still land on you as the importer. For most buyers, controlling your own entry through a broker is safer.
A real import-duty estimate is a stack, not a single rate: customs value, then regular duty, Section 301 if it applies, anti-dumping if it applies, and the port and processing fees. The sellers who get surprised are almost always missing one layer, usually Section 301, an anti-dumping duty, or the gap between an FOB and a CIF price.
Run the full calculation before you order, not after the goods land. For buyers who want help getting supplier pricing, purchase terms, and shipping paperwork right before production starts, purchase management in China helps turn a factory quote into an accurate landed cost.
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