How much does a US tariff add to import price? Computes landed cost including HTS duty rate, MPF, HMF, and any Section 232 (steel/aluminum) or Section 301 (China) tariffs.
Detailed instructions, formula notes, and US-context guidance shown in the calculator above.
Disclaimer: Estimate only. Consult a qualified professional for decisions with major financial, legal, or health consequences.
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Calculator information
📋 How to use this calculator
- Enter the imported good's customs value (CIF basis: cost + insurance + freight).
- Look up HTSUS code at hts.usitc.gov for the standard duty rate.
- Check if Section 232 (steel/aluminum) or Section 301 (China) tariffs apply.
- Enter MPF (merchandise processing fee) and HMF (harbor maintenance fee) if applicable.
- Review total landed cost and effective duty rate as % of customs value.
🧮 US Customs Landed Cost
Landed = Customs_value + (HTS_rate + Sec_232 + Sec_301) x Customs_value + MPF + HMF
- HTS rate: Harmonized Tariff Schedule of the US — 'general' (MFN), 'special' (FTA), 'column 2' (sanctioned)
- Section 232: National security — steel 25%, aluminum 10% (varies by country exemption)
- Section 301: China-specific lists 1-4 — 7.5% to 100% depending on product code
- MPF: 0.3464% of value, min $32.71 / max $634.62 per entry (2026)
- HMF: 0.125% of value, applies to ocean cargo only
Tariffs typically NOT capitalized into inventory basis — they're current-period COGS. Some specific tariffs (e.g., antidumping/countervailing duties — AD/CVD) can stack on top of HTS + 232/301. Customs broker fees, drayage, brokerage = excluded from duty calc but factor into TOTAL landed cost.
💡 Worked example: $50K shipment of Chinese-origin steel pipes
Given:- Customs value (CIF): $50,000
- HTSUS classification: 7306.30.5000 — welded steel pipes
- Standard MFN rate: Free (steel pipes generally duty-free at MFN)
- Section 232 steel surcharge: 25%
- Section 301 China List 3: 25%
- Ocean freight, MPF + HMF apply
Steps:- MFN rate: Free → $0
- Section 232 (steel): 25% x $50,000 = $12,500
- Section 301 (China List 3): 25% x $50,000 = $12,500
- MPF: 0.3464% x $50,000 = $173.20 (under $634.62 max)
- HMF: 0.125% x $50,000 = $62.50
- Total duties + fees: $25,235.70
- Effective rate: 50.5%
Result: Effective duty rate 50.5% — the $50K shipment costs $75,235 landed before broker/drayage fees. Single most important number for sourcing decisions: pre-FTA sources (Mexico, S Korea, Vietnam without 232/301 surcharges) save 25-50%.
❓ Frequently asked questions
How do I find my HTSUS code?
Use the USITC online tariff schedule at hts.usitc.gov — search by keyword or browse the 22 chapters. HTS codes have 10 digits (4-digit chapter heading, 6-digit international harmonization, 10-digit US-specific statistical suffix). Mistaking the code = wrong duty = customs penalties. When uncertain, file a binding ruling request with US Customs (CBP) — they'll provide the official classification for your specific product before importing.
What is Section 232 and which countries are exempt?
Section 232 of the Trade Expansion Act 1962 — Presidential authority to impose tariffs on imports deemed threats to national security. Active since 2018: 25% steel + 10% aluminum on most countries. EXEMPT (TRQ — tariff-rate quotas in place of duties): EU, UK, Japan, S Korea, Argentina, Brazil. The TRQs cap exempt volume — over-quota imports still pay 232 duties. List has expanded under 2025 administration to include semiconductors, copper, lithium in 2026.
What is Section 301 and how do I check the China list?
Section 301 of Trade Act 1974 — used against unfair trade practices. China-specific List 1 (~$34B, 25%), List 2 (~$16B, 25%), List 3 (~$200B, 25%), List 4A (~$120B, 7.5%). Trump-era lists, modified under Biden admin (extending some, raising EV/battery to 100%). USTR maintains the official lists at ustr.gov. Some products have temporary exclusions — check the exclusion list when calculating duty.
Are there ways to avoid these tariffs?
Several legal strategies: (1) Sourcing from FTA-partner countries (Mexico/Canada via USMCA, Korea via KORUS, etc.) — many qualify for 0% MFN; (2) Foreign Trade Zones (FTZ) — duty deferral/avoidance if product gets re-exported; (3) Tariff engineering — modifying product to reclassify into lower-duty HTS code; (4) Substantial transformation — assembling in a third country (must meet 'last substantial transformation' test); (5) Drawback — recover up to 99% of duties paid if exported within 5 years.
Who pays the tariff — me or the foreign exporter?
The importer of record (you/your company) pays US Customs at port of entry. Economic incidence is debated — sometimes the foreign exporter absorbs part of the duty by lowering prices to maintain US market share, but more often the importer passes it forward via higher prices to US consumers. The tariff is a US tax on US businesses importing — not a tax on the foreign country.
📚 Sources & references
Last updated: May 23, 2026