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Importing into the US: HTS, extra layers on Chinese goods, ISF

US duty starts from the 10-digit HTS code. Goods of Chinese origin can carry several additional duty layers on top, which changed often recently. Ocean imports also need an ISF filing before loading.

How the duty is calculated

  1. Customs value: generally the transaction value, without international freight.
  2. General duty rate for the 10-digit HTS code.
  3. Additional layers for Chinese origin. These are published separately from the base schedule and have changed several times; always check the current state.
  4. Processing and harbor maintenance fees.

Before loading

The Importer Security Filing (ISF) is due before the goods are loaded on the vessel. Late filing can be penalised.

Sources

Updated: