Calculate base HTS duties, Section 301 China punitive tariffs, MPF, and HMF port surcharges in seconds.
An industrial buyer thought their vinyl compound additive belonged under chemical chapter 29 with 3.2% duty. Customs border protection held the container for a random tailgate sampling exam.
Three weeks later, CBP reclassified the mixture under modified polymer ester compounds, triggering a 25% Section 301 China tariff plus 6.5% base duty. The unexpected duty bill was $18,400, on top of $2,200 for the intensive lab examination fee. Never guess HTS tariff lines without a formal binding ruling (CBP Form 19 CFR Part 177).
| Fee Type | Statutory Code | Rate | Minimum / Maximum Cap |
|---|---|---|---|
| Merchandise Processing Fee (MPF) | 19 CFR § 24.23 | 0.3464% of FOB value | Min $31.67 • Max $614.35 Cap |
| Harbor Maintenance Fee (HMF) | 19 CFR § 24.24 | 0.125% of cargo value | No Cap (Ocean Port Arrivals only) |
| Informal Entry Fee | Commercial < $2,500 | Flat $2.37 – $10.66 | Subject to postal/courier rules |