How US Import Duties and Tariffs on Chinese Goods Work

Every product that enters the US is classified under a 10-digit HTS code. That code maps to a base duty rate in the Harmonized Tariff Schedule (HTS), also called the MFN or “General” rate. This is the foundation everything else stacks on top of.

Base rates vary widely by product. For example, cotton t-shirts (HTS 6109.10) carry a 16.5% base rate, lithium-ion batteries (HTS 8507.60) carry 3.4%, while many toys (HTS 9503.00) and transmission equipment (HTS 8517.62) enter free. The base rate is set by the schedule and changes only when the HTS is revised — it is the most stable number in the stack.

Section 301 tariffs are extra duties applied specifically to products of China, authorized under the Trade Act of 1974 following a USTR investigation. They are organized into lists (often called tranches), and each list carries its own additional percentage. They apply on top of the base duty and are reported at entry using a Chapter 99 HTS subheading.

The key point for planning: a single product can be on one list, several, or none. Whether Section 301 applies depends on your exact 10-digit HTS code and the current list coverage, not on the fact that the goods are from China in general.

Section 232 tariffs are imposed under the Trade Expansion Act of 1962 on grounds of national security. They have historically targeted specific material groups — such as steel, aluminum, and certain automotive products — regardless of country of origin. If your product contains or is made of those materials, a Section 232 charge may apply in addition to everything else.

Under the International Emergency Economic Powers Act (IEEPA), the US has imposed broad “reciprocal” tariffs that can apply to a wide range of imports. These programs have moved quickly and changed on short timelines, which is exactly why you should confirm the current status with official sources rather than relying on a screenshot or a blog post from last year.

On top of duties and tariffs, US Customs collects two common fees: the Merchandise Processing Fee (MPF) on the entered value, and the Harbor Maintenance Fee (HMF) on ocean shipments. These are percentage-based and have statutory minimums and maximums. They are small individually but matter at scale.

The reliable way to estimate is: identify your HTS code, look up its base rate, determine which additional tariff programs apply to that code, add freight, insurance, and the MPF/HMF fees, then compute the total landed cost per unit. Our China Tariff Calculator and China → US Import Cost Calculator walk through this step by step.

Because the additional-tariff layers change frequently, treat any single number as a planning estimate. Before you commit budget, confirm the current rates on the official USITC HTS and CBP sources, or ask a licensed customs broker.