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Guide · Country guides

Importing from China: a tariff guide

Current as of 2026-08-05 23:11:42 (New York time) · 3331 measures & 6842 HTS codes tracked · community-maintained

Importing from China: how to identify and estimate U.S. duties

When goods enter the United States from China, more than one trade measure may apply. The starting point is the product’s Harmonized Tariff Schedule of the United States (HTSUS) classification and its country of origin.

A typical duty review may include:

The normal, or Column 1, HTS duty for the product.
An additional Section 301 duty for certain products of Chinese origin.
Other possible measures, such as:
- Antidumping duties (AD) or countervailing duties (CVD).
- Section 232 duties on certain products, where applicable.
- Safeguard measures, tariff-rate quotas, quotas, or other special programs.
Import fees and brokerage charges, which are not necessarily customs duties.

The exact result depends on the product, its classification, origin, entry date, valuation, and any applicable exclusions or special rules. Always confirm current treatment against live data and official U.S. sources.

Why country of origin matters

For customs purposes, the country of origin is generally where the goods were manufactured, produced, or grown—not necessarily the country from which they were shipped.

For example:

Goods made in China and shipped directly to the United States are generally Chinese-origin goods.
Goods made in China, sent to another country for storage, and then shipped to the United States generally remain Chinese-origin goods.
Minor processing, repackaging, labeling, or assembly in another country may not change the origin.

The key concept is substantial transformation. A product may acquire a new country of origin when processing in a second country creates a new article with a different name, character, or use. Whether that occurred is a fact-specific legal determination.

Do not treat a different shipping route, export country, or fulfillment location as proof that origin changed. Complex supply chains may require advice from a customs professional or a binding ruling from U.S. Customs and Border Protection (CBP).

You can review China-specific measures in SkuWatch’s China origin hub, or compare measures across countries in Measures by country of origin.

Layer 1: the normal HTS duty

Every imported product must be classified under an HTSUS code, often called an HTS code or tariff number. The classification determines the product’s ordinary duty treatment and may also determine whether additional measures apply.

The normal duty may be:

Ad valorem: a percentage of customs value.
Specific: a fixed amount based on a unit of measure, such as kilograms or pieces.
Compound: a combination of an ad valorem amount and a specific amount.
Free: no ordinary duty, although other measures or fees may still apply.

The correct code depends on the product’s material, construction, function, components, condition, and sometimes its packaging or intended use. A product name or online marketplace category is not enough by itself.

You can:

Use the current HTSUS data rather than an old supplier quote or a classification copied from another shipment. Similar-looking products can fall under different provisions.

Layer 2: Section 301 duties on certain Chinese-origin goods

Section 301 is a trade measure that imposes additional duties on specified products of China. It is separate from the normal HTS duty.

A product can therefore have:

A normal HTS duty; and
An additional Section 301 duty.

Section 301 treatment is usually identified through additional HTS provisions or product lists. The relevant determination depends on the product’s HTS classification and Chinese origin. Some products may be excluded, temporarily excluded, or subject to special instructions.

Review the Section 301 hub and the current product-specific information before estimating the landed cost. Do not assume that all products from China receive the same additional duty, or that a Section 301 rate applies simply because the goods are manufactured there.

Other measures that may apply

Section 301 is not the only possible additional measure. Depending on the product and facts, imports from China may also be affected by:

Antidumping and countervailing duties

Antidumping duties (AD) address merchandise sold in the United States at less than fair value. Countervailing duties (CVD) address certain foreign government subsidies.

AD/CVD orders are highly product-specific. They may apply to a narrow description of merchandise, not to every product under a broad commercial category. Their rates and deposit requirements may also differ from ordinary HTS duties.

Check the applicable order and instructions through official sources. Classification alone may not resolve AD/CVD coverage; the product description and technical facts can be equally important.

Section 232 measures

Section 232 measures apply to certain products based on national-security trade actions. They are distinct from Section 301 and may have separate classification and origin rules.

See the Section 232 hub for tracked information. Whether Section 232 applies can depend on the product, its material, origin, and any applicable exclusions or quota arrangements.

Other safeguards, quotas, and special programs

Other measures can include:

Safeguard tariffs.
Tariff-rate quotas, under which different treatment applies within and outside a quota quantity.
Absolute quotas or other quantity controls.
Product-specific proclamations or temporary exclusions.
Special entry requirements or agency restrictions.

SkuWatch’s all tracked measures and recent changes can help identify developments, but merchants should verify the final treatment against the current HTSUS, CBP instructions, and the relevant agency’s official notice.

How to find the correct product code

Start with the product itself, not the supplier’s suggested code.

Collect information such as:

What the product is and what it does.
Its principal material or composition.
Its physical form and dimensions.
How it operates and what components it includes.
Whether it is finished, unfinished, assembled, or sold as a set.
Its intended use.
The unit used for any specific duty.
Product literature, technical specifications, photographs, and samples.

Then use the HTS structure:

Search for likely terms in the HTS lookup.
Compare the surrounding headings and subheadings.
Read the legal notes, exclusions, and unit-of-measure requirements.
Confirm that the description matches the actual imported merchandise.
Check whether the code appears in Section 301, Section 232, AD/CVD, safeguard, or other measure information.
Retain the reasoning and supporting documents.

The most specific description is not always the correct one. Classification rules can require applying the General Rules of Interpretation, section notes, chapter notes, and other legal provisions. When classification is uncertain or the financial impact is material, consult a licensed customs broker, trade attorney, or CBP for a binding ruling.

How to check applicable measures

Once you have a likely HTS code and have confirmed that the goods are Chinese-origin, check both the code and the origin.

A practical review sequence is:

Confirm the normal HTS duty in the current HTSUS.
Check the code against the Section 301 information.
Review the China origin hub.
Check for Section 232 treatment in the Section 232 hub.
Search all tracked measures for the product or HTS code.
Review recent changes for amendments, exclusions, expirations, or new measures.
Confirm whether AD/CVD or quota requirements apply based on the full product description.
Check whether the entry date affects the applicable treatment.

Do not rely on a single search result. A measure may be identified by an additional tariff line, a written product description, a scope decision, an exclusion notice, or a separate agency instruction.

How to estimate total duty

A simple estimate begins with the customs value, which is often the transaction value adjusted under customs valuation rules. It is not automatically the same as the retail price, invoice total, or landed cost.

For an ad valorem-only example:

Normal HTS duty
= customs value × normal duty rate

Section 301 duty
= customs value × applicable Section 301 rate

Other ad valorem duty
= customs value × applicable additional rate

Estimated customs duties
= normal HTS duty
+ Section 301 duty
+ other applicable duties

For duties with different bases, use the applicable legal calculation instead of simply adding percentages. For example:

A specific duty requires the relevant quantity and unit of measure.
A compound duty may require both value and quantity.
AD/CVD deposits may use their own requirements and rates.
Quotas may change the rate or availability of preferential treatment.

A broader import-cost estimate may also include:

Merchandise Processing Fee or similar government charges, where applicable.
Harbor maintenance or other entry-related government charges, where applicable.
Customs broker fees.
Freight, insurance, storage, and handling.
Product testing, licensing, or compliance costs.

These are not all customs duties, and some are calculated on different bases. Keep them separate in your model.

Worked calculation structure

Suppose your records show:

A customs value for the shipment.
A normal ad valorem HTS rate.
An applicable Section 301 rate.
No other additional duty, quota, exclusion, or special calculation.

Then:

Normal duty = customs value × normal HTS rate
Section 301 duty = customs value × Section 301 rate
Total estimated duty = normal duty + Section 301 duty

Use the current rates from the applicable official sources. This structure illustrates the method only; it does not provide a rate or guarantee that the two layers are the only charges.

Common mistakes to avoid

Treating the ship-from country as the country of origin.
Assuming every Chinese-origin product has the same Section 301 treatment.
Using a supplier’s HTS code without reviewing the product facts.
Checking only the normal HTS duty and ignoring additional measures.
Treating an AD/CVD order as if it were an ordinary tariff line.
Applying an old rate after a measure has changed.
Estimating duty from the retail selling price without confirming customs value.
Assuming that repackaging or minor assembly changes origin.
Ignoring quantity-based duties, quotas, exclusions, or special entry instructions.
Calling broker fees and other import costs “duty” when they are separate charges.

For additional background, see SkuWatch’s other trade guides.

Frequently asked questions

Does shipping from China automatically mean the goods are Chinese-origin?

No. Origin is generally based on where the goods were manufactured, produced, or substantially transformed. Shipping location alone does not establish origin.

Do Section 301 duties replace the normal HTS duty?

No. When applicable, Section 301 is generally an additional layer on top of the normal HTS duty. Other measures may also apply.

How do I know whether my product has a Section 301 duty?

First identify the correct HTS classification and confirm Chinese origin. Then check the current Section 301 product information, including any exclusions or special instructions, in the Section 301 hub and the China origin hub.

Can I rely on my supplier’s tariff code?

You may use it as a starting point, but the importer is responsible for reasonable classification and entry information. Verify the code against the product’s actual characteristics, and seek professional advice or a CBP binding ruling when the classification is uncertain.

Reference information only, not customs, legal, or classification advice. Tariff rules change frequently; confirm against the official source before you act.