Duty rates verified against the HTSUS · MPF at FY2026 · the duty stack
Origin, not unit price, is usually the biggest line on a duty-paid import. This estimates the landed cost per unit = goods + MFN base + the Section 301 duties (25% + 12.5%) + the Merchandise Processing Fee + your freight and broker, using the same verified duty rates as the duty stack. Change any field to see it recompute.
Estimated landed cost / unit
$8.84
Effective duty rate 37.8% · China origin
| Goods — entered value | $62,000.00 |
|---|---|
| MFN base duty (0%) | $0.00 |
| Section 301 (25% · China) | $15,500.00 |
| Section 301 forced-labor (12.5% · ex-USMCA) | $7,750.00 |
| Merchandise Processing Fee (0.3464%) | $214.77 |
| Ocean freight | $2,800.00 |
| Customs broker | $150.00 |
| Total landed | $88,414.77 |
Estimate only — not customs, tariff, or legal advice. Verify current duty rates and fees before you file an entry.
How the estimate is built
The three duty layers are each ad valorem on the entered (customs) value and they add — none compounds on the layer before it. The estimate assumes the FOB goods value is the entered value, and that Mexico-origin goods qualify under USMCA with a valid certificate of origin.
- MFN base — the HTSUS Column 1 rate for the code (power and fiber enter Free; connectorized cable 2.6%; coaxial 5.3%).
- Section 301 — 25% on goods of Chinese origin (List 3, 9903.88.03); it does not apply to Vietnam or Mexico origin.
- Section 301 (forced-labor) — a 12.5% duty on China, Vietnam, and ~44 other economies, effective ; it replaced the expired 10% Section 122 surcharge and stacks on the existing China Section 301. USMCA-qualifying goods are exempt. See what changed on July 24.
- Merchandise Processing Fee — 0.3464% of the entered value on formal entries, no less than $33.58 and no more than $651.50 per entry (FY2026). USMCA-originating goods — modeled here for Mexico — enter free of both duty and MPF.
- Freight and broker — your figures; swap in a real quote. Not modeled: HMF, bonds, ISF, informal-entry rules, and any product-specific fees.
The duty rates behind it
Effective rate by product category and origin — the numbers the calculator applies, current as of the verification date above.
| Category · HTS | MFN base | China | Vietnam | Mexico |
|---|---|---|---|---|
Power adapters & chargers 8504.40.85 | Free | 37.5% | 12.5% | 0.0% |
USB-C, HDMI, AV & Ethernet cables 8544.42.90 | 2.6% | 40.1% | 15.1% | 0.0% |
Coaxial cable 8544.20.00 | 5.3% | 42.8% | 17.8% | 0.0% |
Optical fiber 8544.70.00 | Free | 37.5% | 12.5% | 0.0% |
USB-C hubs & docks 8471.80.00 | Free | 37.5% | 12.5% | 0.0% |
Sources
- Duty rates (MFN, §301 25% + 12.5%) — verifiedthe duty stack
- USTR Section 301 / CBP9903.88.03 · 84 FR 20459
- USTR Section 301 forced-labor Notice of ActionsDocket USTR-2026-0265/0266 · HTSUS 9903.05.xx · eff. 2026-07-24
- CBP customs user fees (COBRA)19 CFR 24.23 · FY2026 adjustment
The estimate is only as good as the origin behind it.
The China–Vietnam gap is the entire Section 301 layer — but it only holds if the origin holds. Kestner sources power and connectivity hardware from qualified lines in both origins and documents the country of origin per unit, so the number you plan against is the number that clears.