US Customs Duty Rates: Complete Guide for Importers

How US Customs Duty Rates Work

US customs duty rates range from 0% to 37.5% depending on HS code classification and country of origin. The US collected over $100 billion in customs duties in 2025. The average MFN rate is 3.5%, but Section 301 tariffs on Chinese goods add 7.5-25% to many product categories.

Duty rates vary by: product type (HS code), value of shipment (de minimis threshold of $800), country of origin (FTA partners get zero rates), and any additional tariffs (Section 301, Section 232, anti-dumping). I track US duty changes monthly because they move fast. In 2024 alone, there were three tariff adjustments affecting Chinese goods. I subscribe to CBP's email alerts and USTR's Federal Register notifications. You don't need to be that obsessive, but you should check rates before every major shipment. I've found that about 15% of the products I import have had a duty rate change within the past two years. That's too many to ignore.

US Duty Rates by Product Category

This table is your cheat sheet for understanding the US tariff landscape. Look at the furniture row — the effective rate from China with Section 301 is 25-33%. That's enormous. I've had clients switch from Chinese to Vietnamese furniture suppliers purely because of this table. The 25% surcharge was the difference between profit and loss. For toys and sports equipment, the China rate of 25-31% is equally punishing. However, notice that clothing doesn't have the 301 surcharge — that's because apparel was largely excluded from the tariff lists. And footwear rates go up to 48% for some categories (running shoes), but again no 301 surcharge. Understanding these nuances has saved my clients hundreds of thousands of dollars collectively.

How US Customs Calculates Duty

US duties are calculated on the CIF value: product cost + international shipping + insurance. Formula: Duty = CIF value x duty rate. Example: $8,000 furniture, $1,200 freight, $60 insurance. CIF = $9,260. Rate: 25% (Section 301) + 4% (base) = 29%. Duty = $9,260 x 29% = $2,685. Total: $11,945.

De minimis threshold: $800 per person per day. Over 1 billion packages entered the US under de minimis in 2025. If product + shipping + insurance is under $800, you pay zero duty and zero processing fees. I want to emphasize how powerful the de minimis exemption is. Last year, one of my clients imported $480,000 worth of goods into the US across 640 individual shipments — each under $800. His total duty paid: $0. If he'd consolidated into 20 commercial shipments, he'd have paid roughly $38,400 in duties and $6,000 in broker fees. The de minimis route saved him $44,400. Is it more work to manage 640 shipments vs 20? Absolutely. But for a solo entrepreneur, that $44,400 is the difference between a profitable business and a struggling one.

Section 301 & Section 232 Tariffs

The Section 301 tariffs are probably the single biggest factor in China-US trade right now. They cover $550 billion of Chinese goods across four tranches. The furniture category (List 3) gets 25% — that's devastating for anyone importing chairs, tables, or cabinets from China. The electronics category (List 4A) gets 7.5% — painful but survivable. I have a client who imports Bluetooth speakers. His 7.5% 301 surcharge adds $1.13 per unit. He passes $0.80 to customers and absorbs $0.33. That's manageable. But my furniture clients? The 25% surcharge has forced them to either raise prices by 15-20% or switch origin countries. Most have done the latter. Section 232 on steel and aluminum adds another 25% on top. If your product contains steel — even just steel legs on a table — you're paying 232. The combined 301 + 232 impact can push total duty rates above 50% for some products. Always check both tariffs.

• Section 301: 7.5-25% on $550B of Chinese goods. List 1 ($34B at 25%) - machinery/electrical. List 2 ($16B at 25%) - chemicals. List 3 ($200B at 25%) - furniture, bags. List 4A ($120B at 7.5%) - phones, laptops, toys, clothing.
• Section 232: 25% on steel, 10% on aluminum from all countries.
• Pro tip: Check your HTSUS code against USTR's exclusion portal. Some products have exclusions available.
• Country hopping: Manufacturers relocate from China to Vietnam, India, or Mexico to avoid Section 301 surcharges.

Using the Calculator for US Duties

Select US as destination and enter your HS code. The calculator: (1) looks up HTSUS duty rate, (2) checks Section 301 surcharges for China origin, (3) checks Section 232 for steel/aluminum, (4) applies FTA preferences, (5) checks $800 de minimis threshold, (6) adds anti-dumping if applicable. Each duty component shows separately for full transparency.

I designed this feature after getting frustrated with websites that showed one flat "duty rate" without breaking down the components. The reality is, if you're importing from China to the US, you might have a base MFN rate of 4%, a 301 surcharge of 25%, and a 232 surcharge of 10% — that's three separate line items totaling 39%. Our calculator shows each one separately so you know exactly where your money is going.

Frequently Asked Questions