US Import Duty Calculator for China Goods (Section 301, MPF, HMF)
Buyers moving production to or from China need to see how an additional tariff changes landed cost before they sign a PO. This calculator adds MFN duty, Section 301 and other additional duty, plus the merchandise and harbor fees, and sweeps the additional rate to show your sensitivity.
Your numbers
Transaction value of the goods, normally the price paid excluding international freight and insurance.
From the HTSUS line for your 10 digit code.
Rate listed for your HTS code under the China Section 301 action. Verify the current list.
Enter any other additional ad valorem tariff that applies on your entry date.
Updated each fiscal year by CBP. Verify the current figure.
Updated each fiscal year by CBP. Verify the current figure.
Your results
Rates and fee limits change. This is a planning estimate, not a customs ruling. Confirm classification and current duties with your licensed customs broker.
Total duties and fees vs Section 301 rate
Sweeps Section 301 additional rate from 0 to 100, holding your other inputs fixed.
Duty exposure on your open POs
Optional: we can outline how to pull open purchase lines and HTS codes from your ERP into a duty sensitivity report.
Optional. The tool and every export work without this. No spam.
How to use it
Enter the customs value of the shipment and the rates from your HTSUS line. The normal rate is the column 1 general rate. The additional rate for China goods comes from the relevant Section 301 list for your 10 digit code, and any other additional duty can be added separately. The MPF is entered as a rate with the minimum and maximum, and HMF is switched on for ocean freight. The chart sweeps the Section 301 rate from zero to 100 percent so you can budget scenarios.
How the pieces are calculated
Each duty is value multiplied by its rate. The merchandise processing fee is 0.3464 percent of value, limited to a minimum and maximum per entry that CBP updates each fiscal year. The harbor maintenance fee is 0.125 percent of value for goods arriving by vessel. Totals are simple sums, and the effective rate is total duties and fees divided by customs value. Customs value generally excludes international freight and insurance, which is why this tool does not add them.
- Duty = customs value x rate
- MPF = value x 0.3464 percent, within min and max
- HMF = value x 0.125 percent, ocean only
- Effective rate = total / value
Worked example and common mistakes
A 50,000 dollar shipment at 2.5 percent MFN plus 25 percent Section 301 owes 1,250 plus 12,500. MPF is 173.20 and HMF is 62.50, so the total is 13,985.70, an effective rate of about 28 percent. Mistakes include using the invoice price that includes freight, forgetting that exclusions and list assignments are tied to the exact HTS code, assuming the per-entry MPF cap applies to every invoice line, and using stale rates from last year.
Frequently Asked Questions
Where do I find the Section 301 rate?
Look up your 10 digit HTSUS code in the USTR Section 301 lists and the HTS chapter 99 headings. The rate depends on which list the code sits in and whether an exclusion applies.
Is freight part of the duty base?
For US entries the base is generally the transaction value, which excludes international freight and insurance. Assists, royalties and certain other items can be added. Check with your broker.
Does MPF apply to air shipments?
Yes, MPF applies to formal entries regardless of mode. HMF applies only to cargo arriving by commercial vessel at US ports, so switch it off for air or truck.
Why are the fee limits editable?
CBP adjusts the MPF minimum and maximum every fiscal year. The defaults are a starting point, so verify the current numbers before using the result in a quote.
If your landed cost lives in an ERP, Netray can wire this logic against purchase order lines so every PO shows current duty exposure. It can run privately on your side.
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