How this calculator works
US duty is charged on the transaction value of the goods, normally the price on the commercial invoice. Unlike the EU and many other countries, the US does not add international freight and insurance to the dutiable value, so they are added to your landed cost but not taxed.
The normal duty is the “General” rate for your product’s 10-digit HTS code in the Harmonized Tariff Schedule of the United States. It ranges from free to over 30% depending on the product.
Additional tariffs stack on top of the normal duty, each as a percentage of the same value. In 2026 these include the Section 301 tariff on 60 economies over forced-labor enforcement (10% or 12.5% by country, since July 24, 2026), the older Section 301 tariffs on many Chinese products, and Section 232 tariffs on goods such as steel, aluminum and certain vehicles and parts. Enter each one that applies to your product.
The Merchandise Processing Fee applies to almost every shipment. For formal entries (generally $2,500 or more) it is 0.3464% of the value, with a minimum of $34.58 and a maximum of $670.86 for fiscal year 2027, which began on October 1, 2026. Smaller informal entries pay a flat fee, $2.77 for an automated entry; couriers may bill more.
Ocean shipments also pay the Harbor Maintenance Fee: 0.125% of the value, with no minimum or maximum. Air shipments don’t.
Landed cost per unit is the total of all of these divided by the number of units, so you can compare it with your selling price and margin.
Worked example
500 units bought for $10,000, shipped by ocean, 5% normal duty plus a 12.5% additional tariff
- Normal duty: 5% of $10,000 = $500. Additional tariff: 12.5% of $10,000 = $1,250.
- Merchandise Processing Fee: 0.3464% of $10,000 = $34.64 (just above the $34.58 minimum). Harbor Maintenance Fee: 0.125% = $12.50.
- Customs total: $1,797.14, which adds 18.0% to the value of the goods.
- Adding $1,200 freight, $50 insurance and a $150 broker fee gives a landed cost of $13,197.14, or $26.39 per unit for a product that cost $20.
Questions people ask
How do I find my product’s HTS code and duty rate?
Search the Harmonized Tariff Schedule on the US International Trade Commission’s website (hts.usitc.gov) by product description, then read the “General” rate column for your 10-digit code. For a binding answer, you can request a ruling from US Customs and Border Protection, or ask a licensed customs broker.
Are the 2025 “reciprocal” tariffs still in effect?
No. On February 20, 2026, the Supreme Court ruled that the tariffs imposed under the International Emergency Economic Powers Act were unlawful. A temporary 10% tariff under Section 122 replaced them until July 24, 2026, when it expired and the Section 301 forced-labor tariffs took effect. Importers who paid the invalidated tariffs may be able to claim refunds.
Do small parcels still enter duty-free?
Generally not. The $800 de minimis exemption for low-value shipments has been suspended since August 2025, so most parcels now pay duty and tariffs. Check the current rules with CBP or your carrier, as they have changed several times.
Why is my courier’s bill higher than this estimate?
Couriers and brokers often add their own charges: disbursement or advancement fees for paying duties on your behalf, bond fees and per-entry processing fees. Ask for their fee schedule and enter the total as the broker fee.
Sources
Last reviewed October 2, 2026