Import Duties from China to USA: Complete Guide 2026

If you're importing from China to the USA, understanding import duties, tariffs, and customs fees is critical for accurate landed cost calculations. This guide covers Section 301 tariffs, the de minimis threshold, HS codes, and practical tips to minimize customs costs.

How Import Duties Work for China Shipments

When goods from China enter the United States, they're subject to:

• Section 301 Tariffs — Additional duties on Chinese goods
• Anti-Dumping/Countervailing Duties (AD/CVD) — For specific categories
• MFN (Most Favored Nation) Duty Rate — Based on HS code
• Merchandise Processing Fee (MPF) — CBP user fee
• Harbor Maintenance Fee (HMF) — Port maintenance fee

Section 301 Tariffs: What You Need to Know

Section 301 tariffs are additional duties imposed on Chinese goods as part of the US-China trade war. These are above the normal duty rates.

Current Section 301 Tariff Rates

• List 1 (July 2018): 25% on $34 billion of goods
• List 2 (August 2018): 25% on $16 billion of goods
• List 3 (September 2018): 10% (later raised to 25%) on $200 billion of goods
• List 4A (September 2019): 15% on $120 billion of goods
• List 4B (February 2020): 7.5% on $120 billion (suspended 2022, resumed 2023)

2025–2026 Updates

The Biden administration maintained Trump-era tariffs and added new ones on strategic goods. The Trump administration's 2025 tariffs have further escalated duties on Chinese semiconductors, EVs, solar panels, and batteries.

De Minimis Threshold: Can You Avoid Duties?

The de minimis threshold is the value below which goods can enter the US without paying duties. The standard threshold is $800 per shipment.

De Minimis for China Goods: The Catch

Here's the important caveat: de minimis does not automatically exempt China goods from tariffs. Key points:

• Goods subject to Section 301 tariffs must pay those duties regardless of value
• AD/CVD orders apply regardless of de minimis
• Some product categories have been excluded from de minimis entirely

Temu, Shein, and De Minimis Reform

Companies like Temu and Shein have relied heavily on the $800 de minimis threshold. Recent policy discussions suggest potential changes that could affect low-value shipments from China. Always verify current rules before shipping.

How to Calculate Import Duty from China

Use this formula:

Total Duty = (CIF Value × MFN Rate) + (CIF Value × Section 301 Rate) + MPF + HMF

Example: Importing Electronics from China

For $5,000 of consumer electronics (HS Code 8542.31):

• CIF Value: $5,000
• MFN Duty (5%): $250
• Section 301 Duty (25%): $1,250
• MPF (0.3464%): $17.32
• Total Import Cost: $1,517.32

ISF Filing: Required for Ocean Freight

ISF (Importer Security Filing) is required for all ocean freight entering the US. You must file ISF 72 hours before vessel departure from China.

ISF 10+2 Requirements

ISF requires the following information:

• Manufacturer name and address
• Seller name and address
• Buyer name and address
• Ship-to name and address
• Country of origin
• HS Code (first 6 digits)
• Consignee number (IRS/SSN/EIN)

ISF Late Filing Penalties

Late ISF filings can result in fines of $5,000 per violation. Always file on time, even if you have to estimate HS codes initially.

HS Code Classification

HS Codes (Harmonized System) determine your duty rate. Getting them wrong can be expensive:

• Overpaying: You're giving money away unnecessarily
• Underpaying: CBP can assess additional duties + penalties
• Misclassification: Can be considered fraud if intentional

Tips for HS Code Accuracy

• Request the HS code from your Chinese supplier
• Verify independently using the CBP CROSS database
• Consider a customs broker for complex classifications
• When in doubt, request a binding ruling from CBP

Ways to Reduce Import Costs from China

• FTZ (Foreign Trade Zones): Store China goods duty-free until sold in the US
• First Sale for Export: Use the lower Chinese domestic price as customs value
• Tariff Exclusion Requests: Some products can be excluded from Section 301 duties
• Product Transformation: Minor processing in a third country may change origin
• Duty Drawback: Recover duties on re-exported goods

Key Takeaways

• Section 301 tariffs add 7.5%–25% to most Chinese consumer goods
• De minimis ($800) doesn't exempt goods from Section 301 duties
• ISF must be filed 72 hours before vessel departure
• Accurate HS codes are critical for correct duty calculations
• Consider FTZs or duty drawback programs for high-volume importers