Estimate the 2026 duty stack on goods imported from China into the US — base / MFN duty plus the Section 301 tariff and the Section 122 surcharge — and see what the suspended $800 de-minimis rule means for your shipment.
A quick gut-check on landed cost — then verify the real number with a broker.
Use the commercial value customs will assess — usually the FOB value of the goods on your commercial invoice, per shipment.
Find your product's HTS code and its normal duty rate (often 0–10%). This is the ordinary duty before any China-specific tariffs. Leave it at 0 if you're not sure.
The Section 301 (25%) and Section 122 (10%) defaults reflect the 2026 baseline for most goods. Open the advanced panel to match your exact situation — rates vary by product and change often.
You get each duty layer, the total estimated duty, an estimated landed value, and a clear warning that the $800 de-minimis pass no longer applies to China shipments.
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Service hubWe help you source, cost and land products from China with eyes open on duties.
No — not for goods from China. De-minimis historically let shipments of $800 or less enter the US duty-free without a formal entry. The US suspended de-minimis treatment for China-origin goods in 2025, and that suspension continues through 2026. Low-value China shipments now require a formal customs entry and are subject to the applicable tariff stack — the $800 free pass no longer applies.
On February 20, 2026, the US Supreme Court ruled that IEEPA does not authorize the President to impose tariffs, striking down the IEEPA-based tariffs. Tariff authority shifted to other statutes — including a Section 122 balance-of-payments surcharge and the existing Section 301 tariffs on China.
Section 122 of the Trade Act of 1974 lets the President impose a temporary import surcharge of up to 15% for balance-of-payments reasons. In 2026 it was applied as a global surcharge (introduced near 10% and raised toward 15%). Critically, it is limited to 150 days unless Congress extends it, so this layer can change or disappear.
Section 301 allows tariffs in response to unfair trade practices. The China Section 301 tariffs — commonly 25% on many goods, with other rates on specific categories — have been in place since 2018 and were not affected by the Supreme Court's IEEPA ruling.
No. This estimates duties only (base + Section 301 + Section 122) on the declared customs value. Your true landed cost also includes international freight, insurance, the Merchandise Processing Fee (MPF), Harbor Maintenance Fee where applicable, customs brokerage and any product-specific fees. Build those in separately.
It's a rough, illustrative figure using editable default rates. Real duty depends on your exact HTS classification, origin rules, exclusions and the current effective rates — all of which change frequently. Always confirm with a licensed customs broker before relying on it.
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