United States Import Duty Rates
HTS (Harmonized Tariff Schedule)
The US applies duty on the transaction (FOB) value. There is no federal VAT — state sales tax is collected when goods are sold. On top of MFN duty, China-origin goods carry Section 301 tariffs (7.5–100%), most origins carry the forced-labour Section 301 tariff of 10–12.5% introduced on 24 July 2026, and steel, aluminium, copper, vehicles and parts carry Section 232 duties. The $800 de minimis exemption has been suspended for every country since 29 August 2025.
Duty basis
FOB
Sales Tax (state-level)
0%
Currency
USD
Products covered
20
United States duty rates by product
MFN rates · FOB basis · click for full breakdown| Product | HS Code | MFN Duty | FTA Available | |
|---|---|---|---|---|
| Smartphones & Mobile Phones | 8517.12 | Free | — | Details → |
| Passenger Cars | 8703 | 2.5% | CUSMA/KORUS: 0% | Details → |
| Used & Second-Hand Cars | 8703 | 2.5% | CUSMA/KORUS: 0% | Details → |
| Trucks & Commercial Vehicles | 8704 | 25% (light) / 4% (heavy) | CUSMA: 0% | Details → |
| Perfume & Fragrances | 3303.00 | 3.4% | — | Details → |
| Clothing & Apparel | 61 / 62 | 0–32% | CUSMA/KORUS: 0% | Details → |
| Aluminium Profiles & Windows | 7610 | 3–5% | — | Details → |
| Automotive Parts & Components | 8708 | 2.5% | CUSMA: 0% | Details → |
| Tyres & Pneumatic Tyres | 4011 | 4% | — | Details → |
| Laptops & Computers | 8471 | Free | — | Details → |
| Solar Panels & PV Modules | 8541.40 | 14.78–238.95% | — | Details → |
| Furniture | 9403 | 0% | — | Details → |
| Footwear & Shoes | 6402–6405 | 9–37.5% | — | Details → |
| Motorcycles & Scooters | 8711 | 2.4% | — | Details → |
| Steel Flat Products | 7208–7211 | 0–3% + 50% | — | Details → |
| Cosmetics & Skincare | 3304 | 0–4.9% | — | Details → |
| Food Supplements & Vitamins | 2106 / 3004 | 0–6.4% | — | Details → |
| Fabrics & Technical Textiles | 5208 / 5512 | 5–25% | CUSMA: 0% | Details → |
| Jewellery & Precious Metals | 7113 / 7114 | 5.5% | — | Details → |
| Electronic Components | 8534 / 8542 | Free | — | Details → |
MFN rates are approximate. Verify at official tariff ↗
Importing into United States: what you need
U.S. Customs and Border Protection (CBP) collects duty; rates are set in the Harmonized Tariff Schedule (HTSUS) published by the USITC, with trade-remedy duties in Chapter 99.
Registration. An importer of record number (IRS EIN or CBP-assigned number), a customs bond for formal entries over $2,500 and, for ocean freight, an Importer Security Filing (ISF 10+2) at least 24 hours before loading.
Low-value shipments. There is no de minimis any more. The $800 Section 321 exemption was suspended for all countries on 29 August 2025 and written into CBP regulations as an indefinite suspension on 24 June 2026; the statutory exemption ends on 1 July 2027 under the One Big Beautiful Bill Act. Every parcel needs an entry and pays duty.
Documents customs will ask for
- Commercial invoice with HTS code, country of origin and value
- Packing list
- Bill of lading or air waybill
- CBP Form 7501 entry summary (filed by the broker)
- Agency forms for regulated goods (FDA prior notice, FCC, EPA, CPSC certificates)
Charges on top of duty
- Merchandise Processing Fee: 0.3464% of value, within an annual minimum and maximum
- Harbor Maintenance Fee: 0.125% on ocean shipments
- Section 301 forced-labour tariffs since 24 July 2026: 10% or 12.5% on most origins, capped net of MFN for the EU, Taiwan, Japan, Korea and Switzerland
- Section 301 China tariffs (Lists 1–4A, 7.5–100%) and Section 232 duties on steel, aluminium, copper, vehicles and parts
- State sales tax when the goods are sold, not at the border
Watch out. The MFN rate on the HTS line is rarely the whole bill. Check the Chapter 99 lines for your origin first — for Chinese goods the Section 301 layers often exceed the base duty.
Need to know the United States duty rate for your specific products?
Describe any product and get the exact HS code + duty rate for United States and 200+ other markets — free, no account needed.