US Customs Duty & Landed Cost Sizer
Model commercial import duties under the Harmonized Tariff Schedule of the United States (HTSUS). Accurately calculates Section 301 China tariffs, Section 232 steel/aluminum duties, CBP user fees (Merchandise Processing Fee and Harbor Maintenance Fee), USMCA exemptions, and per-unit landed costs.
1. Commercial Shipment Profile
2. HTS Classification & Trade Remedies
3. Freight, Insurance & Port Logistics
Comprehensive Tariff & Landed Cost Breakdown
| Tariff & Freight Item | Ad Valorem Rate | Total Amount | Per Unit Cost |
|---|---|---|---|
| Commercial FOB Invoice Value | 100.0% | $50,000 | $10.00 |
| Base HTS General Duty | 16.50% | +$8,250 | +$1.65 |
| Section 301 China Tariff | 7.50% | +$3,750 | +$0.75 |
| Merchandise Processing Fee (MPF) | 0.3464% | +$173 | +$0.03 |
| Harbor Maintenance Fee (HMF) | 0.125% | +$63 | +$0.01 |
| SUBTOTAL CBP DUTIES & TAXES | 24.47% | +$12,236 | +$2.45 |
| Freight, Insurance & Drayage | — | +$6,225 | +$1.25 |
| TOTAL FINAL LANDED COST | 1.37x FOB | $68,461 | $13.69 |
Dispatching purchase orders to overseas factories, requesting bill of lading updates from freight forwarders, and emailing packing lists? Connect SadaSend to your agentic workflows via native MCP protocols for secure outbound email.
Automated CBP entry filing, customs bond underwriting, and ocean container tracking with FMC licensed forwarders.
Calculating container utilization or volumetric weight for this ocean shipment?
Open CBM & Container Loading Calculator →How to use this tool
Enter shipment commercial value and unit count
Input the total FOB commercial invoice value, currency, and total manufactured unit count for per-unit cost amortization.
Select product HTS classification or enter custom duty rate
Choose from standardized Harmonized Tariff Schedule (HTS) product chapters (apparel, electronics, machinery, footwear) or input an exact custom ad valorem duty percentage.
Specify country of origin and trade preference programs
Designate the manufacturing origin to evaluate USMCA duty exemptions, standard Normal Trade Relations (MFN Column 1), or non-MFN Column 2 rates.
Apply special trade remedies (Section 301 and Section 232)
Add punitive Section 301 China tariffs (7.5%, 25%, or 50%) or Section 232 steel/aluminum duties where applicable.
Calculate CBP user fees (MPF and HMF)
The engine applies the 0.3464% Merchandise Processing Fee (accounting for the statutory $31.67 minimum and $614.35 cap) and the 0.125% Harbor Maintenance Fee on ocean cargo.
Model logistics freight, customs brokerage, and export audit sheet
Add ocean/air freight, marine insurance, and domestic drayage to review your final landed cost multiplier, gross profit margin targets, and export a client-ready vector PDF audit sheet.
Frequently Asked Questions
What is the Merchandise Processing Fee (MPF) and how is it calculated?
The Merchandise Processing Fee (MPF) is an official U.S. Customs and Border Protection (CBP) user fee charged on all formal commercial import entries (shipments valued over $2,500). It is calculated as 0.3464% ad valorem of the commercial invoice value, subject to a statutory minimum of $31.67 and a maximum cap of $614.35 per formal entry. Shipments qualifying for duty-free status under the USMCA trade agreement are completely exempt from MPF.
When does the Harbor Maintenance Fee (HMF) apply to imported cargo?
The Harbor Maintenance Fee (HMF) is assessed at 0.125% ad valorem on commercial cargo imported into the United States via ocean vessel waterborne transport that unloads at federally maintained deep-water ports. HMF does not apply to shipments arriving via international air freight or across land borders by truck or rail from Canada and Mexico.
How do Section 301 China tariffs stack with base HTS import duties?
Section 301 tariffs are punitive additional tariffs that stack directly on top of the base Most-Favored-Nation (MFN / Column 1) General Duty rate. For example, an imported garment with a base HTS duty rate of 16.5% originating from China subject to Section 301 List 4A (7.5%) will pay a combined customs duty rate of 24.0% on the commercial customs value.
What costs make up the true landed cost of imported commercial goods?
True landed cost encompasses the complete financial expenditure required to bring a manufactured product from the overseas supplier to your US warehouse shelf. It equals FOB Supplier Invoice Value + Base HTS Customs Duty + Section 301/232 Tariffs + CBP User Fees (MPF + HMF) + International Ocean/Air Freight + Marine Cargo Insurance + Customs Brokerage Clearance + Port Drayage & Inland Trucking.
Related Free Engineering & Business Utilities
All tools operate 100% in your browser. No files or confidential business data are ever uploaded.
SadaSend — High-Throughput Transactional Email & Native MCP for AI Agents
Need programmatic email dispatch, human-in-the-loop approvals, or a native MCP server for your LLM agents? SadaSend provides dedicated IP pools, zero spam tolerance, and verified delivery webhooks.
Paystub & Payroll Generator
Gross-to-net paystub calculations with federal, state, and FICA tax withholding.
Bonus & Supplemental Tax Sizer
Federal 22% flat rate and 50-state supplemental tax withholding calculations.
IRS Mileage Deduction & Travel Log
Standard mileage rates (67¢ & 70¢) vs. actual expenses with contemporaneous trip logging.