# ChinaTariffCalculator.com — 2026 U.S. Customs (CBP) & HTS Landed Cost Engine

> Independent financial modeling and U.S. Customs Form 7501 tariff simulator for commercial freight (FOB ocean/air) and small parcels (<$2,500 DHL/UPS/FedEx/Postal) imported from China into the United States.

## Core 2026 U.S. Tariff Stacking Formula (19 U.S.C. 1401a FOB Valuation)
- **Total Customs Duty Rate (%)** = `Column 1 Base MFN Rate` + `USTR Section 301 Rate (7.5% List 4A / 25% List 1-3 / 50%-100% Strategic)` + `2025-2026 IEEPA China Surcharge (20%)` + `Section 232 Steel/Aluminum/Auto Tariff (0% or 25%)`.
- **FY2026 CBP Merchandise Processing Fee (MPF)**:
  - Formal Entry (`>$2,500 FOB`): `0.3464%` of FOB value (Minimum `$34.58`, Maximum `$670.86`).
  - Informal Automated Entry (`<=$2,500 FOB`): Flat `$2.77`.
- **Harbor Maintenance Fee (HMF)**: `0.125%` of FOB value (applies to Ocean Freight port arrivals only; 0% on Air Cargo).
- **Express Courier Disbursement / Duty Advancement Fees**:
  - DHL Express US: `max($17.00, 2.0% of CBP duties)`
  - UPS US: `max($14.00, 2.0% of CBP duties)`
  - FedEx US: `max($14.00, 2.0% of CBP duties)`
  - USPS / International Postal: `$8.85` Inbound Clearance Fee + applicable ad valorem or flat parcel duty.

## Specialized Calculators & HTS Lookup Pages
- [China Import Tariff Calculator (Main Workbench)](https://chinatariffcalculator.com/): Full dual-mode commercial & small-parcel CBP Form 7501 simulator.
- [Section 301 Tariff Lookup Tool](https://chinatariffcalculator.com/section-301-tariff-lookup/): Search Chapter 99 subheadings (9903.88.01, 9903.88.02, 9903.88.03, 9903.88.15, 9903.91).
- [De Minimis $800 Rule Calculator](https://chinatariffcalculator.com/de-minimis-800-rule-calculator/): Post-Section 321 suspension duty & Entry Type 86 fee analyzer.
- [UPS, DHL & FedEx Customs Fee Calculator](https://chinatariffcalculator.com/ups-dhl-fedex-customs-fee-calculator/): Express carrier brokerage, disbursement, and multi-line HTS surcharge decoder.
- [Alibaba & AliExpress Import Tax Calculator](https://chinatariffcalculator.com/aliexpress-alibaba-import-tax-calculator/): FOB vs. DDP forwarder quote truth checker & under-valuation risk audit.
- [Electronics Import Duty from China (HTS 85 & 84)](https://chinatariffcalculator.com/electronics-import-duty-from-china/): Bluetooth earbuds (8518.30.20), bare PCBs (8534.00.00), GaN chargers (8504.40.95), LEDs.
- [Clothing & Apparel Import Duty from China (HTS 61 & 62)](https://chinatariffcalculator.com/clothing-import-duty-from-china/): Cotton knit t-shirts (16.5% MFN) vs. polyester garments (28.2%-32% MFN) + List 4A 7.5%.
- [Toys & Games Import Duty from China (HTS 9503)](https://chinatariffcalculator.com/toys-import-duty-from-china/): Children's toys (9503.00.00, 0% MFN) vs. pet toys (4016.99.20, 4.3% MFN + 25% List 3).
- [Shoes & Footwear Import Duty from China (HTS 64)](https://chinatariffcalculator.com/shoes-import-duty-from-china/): Rubber/plastic sneakers (6402.99.31), leather shoes (6403.99.60), canvas shoes (6404.11.90).
- [Furniture Import Duty from China (HTS 9401 & 9403)](https://chinatariffcalculator.com/furniture-import-duty-from-china/): Wooden & metal furniture (0% MFN + 25% List 3 + 20% IEEPA) + CBM ocean freight calculator.
- [Auto Parts Import Duty from China (HTS 8708)](https://chinatariffcalculator.com/auto-parts-import-duty-from-china/): Brake pads/rotors (8708.30.50), alloy wheels, bumpers + Section 232 & 301 stacking.
- [Bags, Backpacks & Luggage Import Duty (HTS 4202)](https://chinatariffcalculator.com/bags-import-duty-from-china/): Nylon backpacks (17.6% MFN + 25% List 3), ABS suitcases (20% MFN), leather handbags (9% MFN).
- [US Tariff on Chinese Solar Panels & Lithium Batteries](https://chinatariffcalculator.com/solar-battery-import-duty-from-china/): Solar cells (8541.43.00, 50% Sec 301) and lithium-ion batteries (8507.60.00, 25% Sec 301).