Navigating U.S. Import taxes can feel like solving a puzzle. Between fluctuating tariff percentages and new rules every few months, it’s tough to stay ahead. In this Q&A guide, we break it all down.
1. How exactly are U.S. tariffs calculated, and where does that 104% number come from?
Great question, and it’s more layered than it seems.
Tariffs on imports to the U.S. are made up of multiple parts:
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General tariff (based on the HS code of your product)
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Section 301 tariffs (if your product is affected)
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New add-ons:
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+10% (effective Feb 4, 2025)
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+10% (again, Feb 4, 2025)
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+34% (effective Apr 2, 2025)
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+50% (effective Apr 9, 2025)
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So when people say “104% tariff”, they’re referring to the cumulative increases added this year (New Add-ons): 10% + 10% + 34%+50% = 104%
Useful resources:
Important Note: A 125% tariff is currently in effect on applicable imports. This rate is subject to change, and we recommend closely monitoring policy updates and factoring potential adjustments into your cost planning.
2. Does the statement online about $25/package or 30% tax, and $30 after June 1st mean that my package will be taxed that much?
“All relevant postal items containing goods that are sent through the international postal network that are valued at or under $800 and that would otherwise qualify for the de minimis exemption are subject to a duty rate of either 30% of their value or $25 per item (increasing to $50 per item after June 1, 2025). This is in lieu of any other duties, including those imposed by prior Orders.” （ Source: www.whitehouse.gov ）
This clause only applies to postal parcels shipped via the international postal network. This policy does not apply to the economic/expedited line’s small parcel service.
3. How much tax will I really pay when shipping from China to the U.S.?
Depending on the product and its HS code. Here’s how it breaks down:
Tariff Formula: General Tariff Rate + Section 232/301 (if applicable) + 10% + 10% + 34%+50%
Examples:
| HS Code | Product description | Gen. Tariff | Section 301/232 | New Add-ons | Total Tax |
| 9503000071 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toy s; reduced-scale(“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof, Children’s products” as defined in 15 U.S.C. S 2052:; Other: Labeled or determined by importer as intended for use by persons:; Under 3 years of age | Free | 0% | 104% | 104% |
| 7609000000 | Aluminum tube or pipe fittings (for example, couplings, elbows, sleeves) |
5.70% | 25% | 104% | 134.70% |
| 6109901025 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials:;Of man-made fibers;Men’s or boys’:;Tank tops and singlets:;Boys’ (638) | 32% | 7.50% | 104% | 143.50% |
4. Can I ship to Macau first and then forward to avoid high taxes?
That option is being explored.
Routing goods through Macau before entering the U.S. is one of several strategies under evaluation. The goal is to legally minimize costs, so solutions like these are handled carefully.
5. Are there any logistics solutions that ship directly from China and help with tariffs?
Yes, currently two types of direct shipping solutions are under discussion:
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Solution 1: Transfer from China to another region, then clear into the U.S. under the T86 model
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Solution 2: T01 clearance model with all-inclusive flat-rate logistics and tax costs
Both solutions are currently undergoing testing and verification.
6. Is sea freight with tax included (a.k.a. double clearance) still reliable?
Absolutely, as long as you prepare inventory in overseas warehouses.
This method remains stable and widely used. The logistics provider assumes any penalties or shortfalls in taxes.
7. Since T86 is canceled, how do we clear small parcels now?
Welcome to the T11 method.
The U.S. CBP (Customs and Border Protection) has shifted clearance procedures, and T86 is no longer valid. We’re currently awaiting further clarification from CBP on how T11 will be handled going forward.
8. Should I declare my invoice value based on the actual sales price? What happens if I underreport?
It’s strongly recommended not to underreport.
If U.S. Customs finds your declared value suspicious or inconsistent, they may require back payment of duties. While no severe penalties are listed, the risk of delay and added scrutiny is real.
9. How do I find the exact tax rate for my product?
To find the exact tax rate for your product:
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Use your NSS OMS >>> US Tax Rate account for the tax rate calculation
Additional useful resources:
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Use the US HS Code Website for classification
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Use the HTS tariff search tool for general tariff rates
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Use the Section 301 tariff list for additional duties
10. Is there a tax exemption? What types of products qualify?
Yes. Exceptions do exist.
You’ll find full details in this official exemption list (Annex II), but here’s a snapshot of the categories:
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Humanitarian aid supplies
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Informational & cultural items (CDs, books, posters)
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Section 232-restricted goods (like auto parts or specific metals)
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Pharmaceuticals, semiconductors, and specialized equipment
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Minerals and certain U.S.-sourced component products
11. What should I do next?
Here’s what you can do:
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Understand your product’s tax structure
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Check if any of your SKUs qualify for U.S. warehouse stock
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Consider branching into markets outside the U.S.
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Contact a reliable fulfillment partner like NSS for strategy and support
To minimize the impact of tariffs in your key international markets, consider partnering with a local warehouse to fulfill orders within your target country. For guidance on how to leverage U.S. warehouses, check out our whitepaper: Shipping from China to the U.S..
