How do I calculate the landed cost for imported goods?
Add the goods value, international freight, cargo insurance, every duty layer on your HTS line, AD/CVD if an order covers the goods, the MPF and HMF entry fees, customs brokerage, port and drayage charges and inland delivery. Then divide by the number of units. US duty is charged on the customs value, normally the price paid to the factory without international freight or insurance. For $10,000.00 of aluminum windows from China, duty alone is $6,320.00 (63.2%), and the landed cost with our freight and port assumptions is $22,360.64. Entry fees, brokerage, drayage and delivery are charged per shipment (the FY2027 MPF minimum alone is $34.58), so a small order carries more of them per unit.
Worked example: aluminum windows, HTS 7610.10.00, $10,000.00
One $10,000.00 FOB lot (an example value, not a price we have data for), ocean, entry on 2026-11-06. Base duty 5.7%, Section 301 7.5%, Section 232 50%. The 2026 forced-labor Section 301 12.5% is not charged because these goods pay Section 232.
Section 301 on this line is 7.5%, not 25%. HTS 7610.10.00 is on List 4A under heading 9903.88.15, which HTSUS chapter 99 U.S. note 20(s) lists. Most China building products are on List 3 at 25%, which is why buyers assume 25% here. HTSUS Chapter 99, heading 9903.88.15 and U.S. note 20(r)-(s) (Rev. 21)
| Line | Rate | Amount |
|---|---|---|
| Goods, customs value | $10,000.00 | |
| Base rate (MFN) source | 5.7% | $570.00 |
| Section 3019903.88.15 source | 7.5% | $750.00 |
| Section 2329903.82.02 source | 50% | $5,000.00 |
| Merchandise processing fee (formal entry)FY2027 | 0.3464% | $34.64 |
| Harbor maintenance fee | 0.125% | $12.50 |
| Ocean freight (planning rate) (assumption) | $4,500.00 | |
| Cargo insurance (0.3% of FOB + freight) (assumption) | $43.50 | |
| Customs brokerage (assumption) | $150.00 | |
| Port, terminal, drayage (assumption) | $500.00 | |
| Inland delivery (assumption) | $800.00 | |
| Landed cost for the lot | $22,360.64 |
The trap is AD/CVD. Our scope note on the aluminum extrusion order: Extruded aluminum profiles and shapes. Parts described as being for windows, doors, curtain walls, solar panels or furniture are in scope, and so are subassemblies (only the extrusion content is dutiable). Finished goods and complete finished-goods kits are out. If you are buying frames or parts rather than finished windows, A-570-967 / C-570-968 adds 93.38% for an exporter without its own rate. On frames that are all extrusion, that is $9,338.00 more, and the landed cost becomes $31,698.64. On a subassembly, only the extrusion share of the value pays it: enter that share next to the order in the tool. Run it in the tool.
How to calculate tariff on imports from China?
Find the 10-digit HTS code, then add the layers that apply to it in this order: base duty, Section 301, the forced-labor Section 301 (unless the goods pay Section 232), Section 232, Section 201 for quartz, then AD/CVD for the exporter you buy from. Each is a percentage of the customs value. Before AD/CVD, that comes to 63.2% on aluminum windows, 50% on wooden kitchen cabinets, 42.8% on SPC flooring, 62.5% on quartz slabs within the quota for entries on 2026-11-06.
The stacking order, with sources
- 1 1Base duty (MFN)
The column 1 General rate printed for your HTS line. In our data it runs from 0% (cabinets, quartz) to 10% (HTS 6907.21.10, unglazed porcelain tile).
HTSUS 2026 Rev. 21, 7610.10.00 - 2 2Section 301 China tariff
25% on most building products (List 3, 9903.88.03), 7.5% on aluminum windows (List 4A, 9903.88.15), 25% on aluminum profiles (9903.91.01). List 4B is suspended, so porcelain sanitary ware pays none.
List 3 (83 FR 47974, 2018); continued by USTR 2026-10-07 (91 FR 64212), USTR notice that the China Section 301 actions continue after domestic industries requested it in the four-year review, 91 FR 64212 (2026-10-07), Initiation of second four-year review, 91 FR 24636, HTSUS Chapter 99, U.S. note 20 (Rev. 21) - 3 3Forced-labor Section 301
12.5% on full value from 2026-07-24 (9903.05.31). Not charged on goods that pay Section 232 metals or wood.
USTR notice of actions, 91 FR 47318 (HTSUS note 52), CBP CSMS 69326983 (filing order and exemptions) - 4 4Section 232
Metals: 50% on the full customs value of steel, aluminum and copper articles since 2026-04-06, not on metal content. Articles outside chapters 72, 73, 74, 76 with under 15% metal by weight pay none (9903.82.03). Wood: 25% on kitchen cabinets and vanities, 50% from 2027-01-01.
Proclamation 11021, 91 FR 18201, Proclamation 11032, 91 FR 34085, HTSUS Chapter 99, heading 9903.82.02 and U.S. note 16 (Rev. 21), Proclamation 10976, 90 FR 48127, Proclamation 11000 (delay to 2027-01-01), 91 FR 1039 - 5 5Section 201 quartz safeguard
25% in quota, 50% once the quarterly quota fills, from 2026-08-15. Stacks with Section 301, the forced-labor 301 and AD/CVD.
Proclamation 11051, 91 FR 50645, HTSUS Chapter 99, heading 9903.45.30 and U.S. note 41 (Rev. 21), CBP quota bulletins (QB 26-601, quartz) - 6 6AD/CVD
Antidumping and countervailing cash deposits, set per order and per exporter. An exporter without its own rate pays the China-wide AD rate plus the all-others CVD rate, usually the highest numbers in the order.
Every China AD/CVD order on building products, with case numbers and rates - 7 7Entry fees
MPF 0.3464% of entered value, FY2027 minimum $34.58 and maximum $670.86 per entry. HMF 0.125% on ocean cargo only.
CBP Dec. 26-14, customs user fees for FY2027, 91 FR 48398, 19 CFR 24.24
All sources above checked against the documents linked.
Duty on $10,000.00 of goods from China, entry on 2026-11-06
| Product, HTS | Before AD/CVD | Duty | AD/CVD, exporter without its own rate |
|---|---|---|---|
| Aluminum windows and doors 7610.10.00 | 63.2% | $6,320.00 | May apply if in scope: A-570-967A-570-188 |
| Wooden kitchen cabinets 9403.40.90.60 | 50% | $5,000.00 | +269.81% A-570-106 / C-570-107 |
| SPC and LVT vinyl flooring 3918.10.10 | 42.8% | $4,280.00 | None found (checked 2026-10-18) |
| Quartz slabs, in quota 6810.99.00.20 | 62.5% | $6,250.00 | +371.47% A-570-084 / C-570-085 |
| Quartz slabs, over quota 6810.99.00.20 | 87.5% | $8,750.00 | +371.47% A-570-084 / C-570-085 |
| Aluminum hollow profiles 7604.21.00 | 76.5% | $7,650.00 | +93.38% A-570-967 / C-570-968 |
| Porcelain tile 6907.21.90 | 46% | $4,600.00 | +714.83% A-570-108 / C-570-109 |
| Vitreous china toilets and sinks 6910.10.00 | 18.3% | $1,830.00 | None found (checked 2026-10-18) |
Entry fees on the same $10,000.00 by ocean: MPF $34.64 + HMF $12.50 = $47.14.
What changed in 2026
A duty stack copied from a 2025 article is wrong in both directions. IEEPA tariffs stopped for entries from 2026-02-24, and refunds go through CBP's CAPE process; they are not automatic. Section 232 metals moved to full customs value, the forced-labor 301 started, and quartz got a safeguard. Below is every dated change the tool prices, including the ones still to come.
Dated changes behind these numbers
- Scheduled
Quartz Section 201 year 2: in-quota 23%, over-quota 49%; annual quota 14,771,583 m2.
Proclamation 11051, 91 FR 50645 Checked
- Scheduled
De minimis ends by statute for all countries (it is already suspended).
CBP proposed rule on low-value shipments citing P.L. 119-21, 91 FR 64532 Checked
- Scheduled
Section 232 rate on wooden kitchen cabinets, vanities and parts rises from 25% to 50%. The China stack before AD/CVD goes from 50% to 75%.
Proclamation 11000, 91 FR 1039 Due for re-check
- Scheduled
The 178 Section 301 product exclusions that USTR extended run out: the notice covers goods entered before 11:59 p.m. eastern daylight time on November 9, 2026. Building-related ones are narrow (certain sandstone under 6802.99, battery pool and spa filters under 8421.21). Whether they are extended is unknown.
USTR exclusion extensions, 90 FR 55232 Due for re-check
FY2027 merchandise processing fee limits apply: minimum $34.58, maximum $670.86 per formal entry; rate stays 0.3464%.
Section 201 safeguard on quartz surface products starts: 25% in quota, 50% over quota, on top of Section 301 and AD/CVD. China is covered.
A 12.5% Section 301 forced-labor tariff on China starts. Section 232 metal and wood goods are exempt. The Section 122 surcharge expired at the close of 2026-07-23.
Section 232 steel, aluminum and copper is rebuilt: 50% and 25% tiers charged on full customs value instead of metal content. Aluminum windows and doors (7610.10) and extrusions (7604) pay 50% on the whole entered value.
IEEPA tariffs on China end for entries from this date, after the Supreme Court ruling of 2026-02-20. A 10% Section 122 surcharge starts the same day. Refunds of IEEPA duties go through CBP's CAPE process and are not automatic.
Learning Resources, Inc. v. Trump, No. 24-1287Executive Order 14389, 91 FR 9437Proclamation 11012 (Section 122), 91 FR 9339
The step-up of the cabinet and vanity 232 rate from 25% to 50% is delayed from 2026-01-01 to 2027-01-01.
What this tool does not cover
- State sales and use tax on the goods once they are in your state.
- Demurrage, detention and storage when a container sits at the port, and CBP exam fees.
- The customs bond. Shipments up to $2,500 may use informal entry, except articles valued over $250 that are classified in Chapter 99 subchapters III or IV. Nearly every China-origin building product now carries a 9903 number, so anything over $250 needs a formal entry and a bond. De minimis is suspended for all countries and ends by statute on 2027-07-01.
- Final AD/CVD. The rates here are cash deposits; the duty is fixed when the entry liquidates and can come in higher, sometimes years later.
- Quartz quota fill, Section 301 product exclusions and the 232 melt-and-pour reduction. Your broker checks those against your entry.
- Classification. If the factory ships under a different HTS line, the stack changes. Have your broker confirm the 10-digit code before the deposit.
Two more questions buyers ask
- Do I still pay the IEEPA tariffs on goods from China?
- No. The Supreme Court held on 2026-02-20 that IEEPA does not authorize tariffs (Learning Resources, Inc. v. Trump, No. 24-1287). Not collected on entries from 2026-02-24. Refunds run through CBP's CAPE process and are not automatic.
- Why does the AD/CVD rate depend on my exporter?
- Commerce sets AD and CVD cash deposits per exporter. A Chinese exporter that has not won its own rate pays the China-wide AD rate, often over 100%. Exporters with a separate rate or a rate of their own pay less. Ask the factory which company is the exporter on the commercial invoice, then check that name against the order. The deposit is an estimate: the final duty is set when the entry liquidates and can be higher.