Duty rates verified against the HTSUS · MPF at FY2027 · the duty stack · HTS finder
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 Section 232 copper duty (25%, connectorized cable only) + 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 232 copper (25% · all origins) | — |
| 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 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 232 (copper) — a 25% duty on the full customs value of connectorized cable (HTS 8544.42.10/.20/.90 and 8544.49.10), effective under HTSUS
9903.82.09. It applies from every origin — USMCA-originating Mexico included, which is why a Mexico cable line is not zero here. Power adapters, coax and fiber are not on the list and do not pay it. - Section 301 (forced-labor) — a 12.5% duty on China, Vietnam, and 41 other economies, effective ; it replaced the expired 10% Section 122 surcharge and stacks on the existing China Section 301. USMCA-qualifying goods are exempt, and so are goods already carrying the Section 232 copper duty (HTSUS note 52(f)(1)) — which is why the copper line and the forced-labor line are never both charged. See what changed on July 24.
- Merchandise Processing Fee — 0.3464% of the entered value on formal entries, no less than $34.58 and no more than $670.86 per entry (FY2027). 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% | 52.6% | 27.6% | 25.0% |
Bulk Ethernet cable (unterminated) 8544.49.30 | 5.3% | 42.8% | 17.8% | 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 8471.80.10.00 | Free | 37.5% | 12.5% | 0.0% |
Frequently asked
How do I calculate the landed cost of a power adapter from China?
Landed cost = FOB goods value + duty + fees + logistics. On a power adapter (HTS 8504.40.85) of Chinese origin, duty is an effective 37.5% of the entered value (0% MFN base + 25% Section 301 + 12.5% Section 301 forced-labor), plus the Merchandise Processing Fee (0.3464% of entered value, $34.58–$670.86 per entry, FY2027), plus ocean freight and your customs broker. This calculator computes each layer from the verified duty stack.
What import fees apply besides the tariff?
The Merchandise Processing Fee — 0.3464% of the entered value on formal entries, bounded $34.58 to $670.86 per entry in FY2027 — plus your customs broker's entry fee and freight. USMCA-originating goods enter free of both duty and MPF. Not modeled here: the Harbor Maintenance Fee on ocean entries, bonds, and ISF filing.
Do the duty layers add or compound?
They add. Each layer is ad valorem on the same entered (customs) value — MFN base + Section 301 (Chinese origin) + Section 232 copper (connectorized cable, any origin) + Section 301 forced-labor — not compounded on the layer before it. On HTS 8504.40.85 from China: 0% + 25% + 12.5% = 37.5% effective. On a cable under HTS 8544.42.90 from China: 2.6% + 25% + 25% = 52.6%, with no forced-labor layer, because HTSUS note 52(f)(1) excludes articles of copper from it.
Sources
- Duty rates (MFN, §301 25% + 12.5%, §232 copper 25%) — verifiedthe duty stack
- USITC HTSUS Ch. 99 (Section 232 copper)HTSUS 9903.82.09 (+25%) · U.S. note 16(b)–(c)(viii) · Rev. 19 · eff. 2026-04-06
- USTR Section 301 / CBP9903.88.03 · 84 FR 20459
- USTR §301 forced-labor · Federal Register91 FR 47318 (2026-07-28) · HTSUS 9903.05.31 (China) / 9903.05.84 (Vietnam) · eff. 2026-07-24
- CBP customs user fees (COBRA)CBP Dec. 26-14 · 91 FR 48398 · 19 CFR 24.23 · FY2027, eff. 2026-10-01
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 builds power and connectivity hardware in its own plants in both origins and documents the country of origin per unit, so the number you plan against is the number that clears.