Understanding US Import Duties and Tariffs for Online Sellers
A practical guide to how US import duties work, how tariffs are calculated, and what ecommerce sellers need to know, and what ecommerce sellers need to know.
Quick Answer
US import duty is a tax on imported goods, calculated as percentage of customs value. Rates range from 0-25%+ depending on HS code, with additional Section 301 tariffs possible for Chinese goods. As of August 29, 2025, duty-free de minimis treatment for low-value shipments to the U.S. has been broadly suspended.
Why It Matters
Duty is often the largest hidden cost. A product viable at 0% becomes unviable at 25%. Understanding duty rates helps you select products and pricing strategies before committing capital.
Formula / Framework
Example Scenario
$2,000 ceramic mugs from China with $350 shipping.
| Item | Amount |
|---|---|
| Customs Value | $2,375.00 |
| Duty (6%) | $142.50 |
| Effective Rate on Product | 7.13% |
| Section 301 (if applicable) | +7.5%+ |
Cost Components
| Component | Typical Range | Notes |
|---|---|---|
| Standard Duty | 0-25% | Determined by HTS classification. |
| Section 301 Tariff | 7.5-25%+ | Applies to many Chinese goods. |
| MPF | $31.67 min | CBP fee on formal entries. |
| Customs Value | Product + Freight + Insurance | Base for duty calculation. |
Common Mistakes
- Using wrong HS code
- Assuming de minimis still applies
- Forgetting Section 301 on top of standard rates
- Undervaluing goods (customs fraud)
Seller Checklist
- Look up HTS codes for all products
- Check Section 301 applicability
- Get broker's opinion on classification
- Model duty at multiple rate scenarios
- Review rates quarterly
Ready to calculate your costs?
Try Import Duty Estimator →Official Source Note
Duty rates from USITC HTS. Section 301 from USTR. As of August 29, 2025, duty-free de minimis treatment for low-value shipments to the U.S. has been broadly suspended.
Frequently Asked Questions
Duty vs tariff?
Used interchangeably. Tariff is the schedule; duty is the amount paid.
How to find my duty rate?
Find the 10-digit HTS code at hts.usitc.gov, check USTR for Section 301. Have a broker verify.
Can I get duty refunds?
Yes via duty drawback for re-exported goods. Complex process requiring detailed documentation.
Last reviewed: 2026-07-01