US import charges on goods from China vary by product. Classification, customs value, country of origin, and the rules in force on the entry date all affect the amount due. Check the current HTS and any relevant Chapter 99 provisions before confirming a landed-cost estimate.
Key Takeaways
- Rates vary by product. Check the classification and rules in force on the entry date.
- Review the USITC HTS and any additional measures that cover the product.
- Include customs fees and transport costs in your landed-cost estimate. Ask a licensed broker to review uncertain classifications.
What import taxes and charges can apply to goods from China?
An import bill may include the general duty listed for a product, additional trade duties, and government processing fees. The product and entry details determine which ones apply. Start with the USITC HTS, then check the relevant Chapter 99 provisions and current agency instructions.
US import duty is not the same as domestic sales tax. State and local tax obligations may arise later when a business stores, sells, or delivers goods, and those obligations are separate from customs duties collected at entry.
Separate the costs into four groups:
- The general duty in the tariff column that applies to the product and its origin.
- Any additional trade duties, such as Section 301 or Section 232 measures. Antidumping and countervailing duties can also cover specific goods or exporters.
- Government fees. Entry processing fees may apply, and ocean freight can involve a harbor maintenance fee. Check the current rules for your entry type.
- Shipping costs, including freight, insurance, brokerage, port handling, storage, and inland delivery.
Avoid using a percentage from a general article as a quote. Similar-looking products can fall under different classifications or additional-duty rules.
How do I find the current US duty rate for a product?
Start with the USITC Harmonized Tariff Schedule to identify the product’s US classification and general duty treatment. The schedule changes, so check the edition in effect on the entry date. A saved screenshot or an old supplier quote may be out of date (USITC HTS).
Work through these steps for each product:
- Describe the product precisely. Record its material, function, construction, intended use, and how it is imported. A short commercial name may not provide enough detail for classification.
- Find the candidate HTS classification. Search the HTS and read the heading text, section and chapter notes, and any relevant explanatory material. Do not select a code only because a supplier or marketplace provided it.
- Check the applicable tariff column. The rate depends on the product’s origin and the HTS provisions. Confirm the treatment for China and review Chapter 99 for additional measures.
- Check trade remedies. Search the current USTR Section 301 actions and exclusions, and check whether Section 232 or an antidumping/countervailing duty order covers the product. AD/CVD scope can depend on detailed product and producer facts, not just a broad category name.
- Confirm the effective date. Verify that the rate and any exclusions are active for the date the goods are entered. A measure announced for a future date, suspended, or expired may not apply to a different entry date.
- Get a broker’s review when classification is uncertain. For recurring or high-value imports, ask a licensed US customs broker or trade counsel to review the facts. Importers can also explore a CBP binding ruling before shipping when a formal classification decision is needed.
For Section 301, check USTR’s China tariff actions and exclusion information. Older blog posts may describe measures that have since changed (USTR: China Section 301 tariff actions). Read the HTS together with any applicable Chapter 99 provisions.
What is an HTS code, and who is responsible for choosing it?
The US HTS classifies imported goods for tariff and reporting purposes. Its first six digits follow the international Harmonized System; the United States adds further digits for more specific tariff and statistical reporting. Classify the goods by their actual characteristics and the relevant legal notes. A supplier’s suggested code is only a starting point.
The importer of record must use reasonable care when declaring classification and value. A supplier can provide product details and suggest a code, but the importer remains responsible for the entry. If a product combines materials or serves more than one purpose, document its features and get classification advice before shipment.
How is customs value determined?
Customs duty is generally calculated using the customs value and applicable rate. Customs value follows legal valuation rules; it may differ from the invoice amount. US rules can require adjustments to transaction value, and sales between related companies need closer review. Report the value accurately and keep the records that support it.
Never ask a supplier to understate an invoice to reduce duty. The importer is responsible for the declared value. An inaccurate entry can lead to reassessed duties, penalties, delays, or other enforcement action. Keep purchase orders, invoices, payment records, and documents for assists, commissions, and other value adjustments.
For the US transaction-value rule, see 19 CFR 152.103 and consult a customs broker familiar with the transaction. If the seller and buyer are related, or the buyer provides tooling, molds, design work, or other production inputs, ask whether those facts affect the value reported to CBP.
How can I estimate landed cost before placing an order?
Landed cost estimates what it will take to get the goods to the agreed destination. Add the customs value and verified duty treatment, then include government fees, freight, insurance, brokerage, port handling, and inland delivery. Write down your assumptions. Some charges will depend on the final entry or shipment.
Use a worksheet for each product line:
| Cost item | What to confirm |
|---|---|
| Product and transaction details | Description, quantity, unit price, country of origin, and invoice terms |
| HTS classification | Candidate HTS code and written basis for the classification |
| Duty treatment | Current general duty and any applicable Chapter 99, trade-remedy, or other additional duty |
| Customs value | Declared value and any valuation adjustments that may apply |
| Government fees | Current entry fees and any shipment-specific fees |
| Transport and delivery | Freight, insurance, brokerage, port handling, storage risk, and inland transport |
For a broader cost breakdown, see costs for importing products from China.
The worksheet gives you an estimate, not a customs entry calculation. Classification, valuation, rates, fees, and shipment terms can all change the final amount. Ask your broker to review the assumptions before you set a sales price or promise a delivery cost.
What documents should I prepare for US customs clearance?
Required documents depend on the goods, transport mode, and agencies involved. Keep the product and shipment details consistent across the invoice, packing list, transport document, and customs entry. Some goods need permits, certificates, safety filings, or other agency data before arrival.
Before shipment, confirm with your supplier, carrier, and customs broker:
- Commercial invoice with accurate descriptions, quantities, prices, currency, seller and buyer details, and country of origin
- Packing list that matches the shipment and invoice
- Bill of lading or air waybill and the agreed Incoterms
- HTS classification and any required product-specific declarations
- Importer of record details and customs bond arrangements, when required
- Any advance cargo filing or agency documentation applicable to the transport mode and product
Regulated goods need a product-specific check. Food, children’s products, electronics, medical products, chemicals, and shipments with wood packaging may face additional requirements. Ask the relevant agency or your broker what applies before the goods leave China.
What common mistakes increase import costs or cause delays?
Many costly customs problems begin before loading. A vague product description or unverified HTS code can delay clearance, and last shipment’s rate may no longer apply. Correcting an entry after arrival takes time and can add expense. Check the product details first.
Review these points before authorizing shipment:
- Does the classification match the product’s materials, function, and construction?
- Have additional-duty provisions and trade-remedy orders been checked for this exact product and origin?
- Does the invoice show the actual transaction and any valuation-related additions?
- Do all shipping and customs documents use consistent descriptions and quantities?
- Has the broker confirmed current entry requirements and the estimated government charges?
Country-of-origin marking and product compliance are separate from tariff calculation. A correct duty estimate does not establish that a product meets labeling, safety, or other US requirements.
If you are still comparing product categories and suppliers, browse the China Sourcing Guide.
Frequently asked questions about import tax from China to the US
Is there one import tax rate for all goods from China?
No. The rate depends on the product’s HTS classification, origin, customs value, entry date, and any additional duties or trade remedies. Check the current USITC HTS and applicable Chapter 99 provisions. Ask a broker to review uncertain or high-value entries.
How do I check whether Section 301 duty applies?
Check the product’s classification in the current USITC schedule, then review USTR’s China Section 301 actions and exclusions. Match the product description and origin to the measure in force on the entry date. Rates do not apply uniformly to all Chinese goods, and a supplier’s code alone does not settle the question.
Is the supplier’s HS code enough for US customs?
No. Use the supplier’s code as a starting point. The importer remains responsible for reasonable care and the US tariff classification. Check the product against the HTS text and notes. If the result is unclear, ask a broker or seek a CBP ruling.
Can I reduce import duty by declaring a lower invoice value?
No. The customs declaration must reflect the transaction value under applicable rules, including required adjustments. An intentionally low invoice can lead to reassessed duties, penalties, and delays. Keep the transaction records. Ask a broker how related-party sales or buyer-provided production inputs affect the value.
Does import duty include freight, brokerage, and sales tax?
No. Freight, insurance, brokerage, port fees, and inland delivery are separate from customs duty and government entry fees. State and local sales or use taxes may also apply after import. Include these amounts in the landed-cost estimate, but keep them separate from import tariffs.
Confirm the customs estimate before shipping
Before you confirm a purchase in China, build a landed-cost estimate for each product. Ask a US customs broker to check the classification, valuation, and duties in force. Union Source can coordinate sourcing, supplier communication, inspection, and shipment planning. The US importer and broker remain responsible for customs classifications, declarations, and entry requirements.
If you are sourcing across several categories, send Union Source your product list to organize supplier quotations and shipment details.
Dujuan is a sourcing specialist at UnionSource China, experienced in global procurement, product development and supplier coordination. She focuses on helping overseas buyers find quality products with reliable service, clear communication and efficient order follow-ups.
