Import Duty on Electronics From China
Here is the trap: many consumer electronics carry a 0% base duty rate - so people assume electronics are duty-free. They are not. For China-made electronics, the Section 301 tariff and the temporary Section 122 surcharge usually do the real damage. Here is a worked dollar example.
"Electronics are duty-free" is one of the most expensive myths in importing. The base customs duty on a phone charger, a Bluetooth speaker, or a laptop accessory often really is 0% - so a quick glance at the Harmonized Tariff Schedule makes the order look cheap. Then the China-specific trade-remedy layers land on top, and the real landed cost per unit comes in 30-50% above the supplier invoice.
"Electronics" is also not one tariff line. A charger, a smartwatch, a speaker, and a laptop each classify under a different HTS code and can sit on different Section 301 lists. The 0% base rate is common across chapters 84 and 85, but it is not universal - so always verify your exact code. The reliable way to know your number is to add the layers up, so let's do that with real dollars.
A real worked example: 500 units of a consumer gadget
Say you are importing 500 units of a consumer electronics accessory - a portable speaker, say. You pay your supplier $15,000 (FOB, $30/unit), and because electronics are high-value and time-sensitive you fly them in: $1,800 air freight, no cargo insurance. Here is what it actually costs to land that order in the US:
| Product value (FOB) - paid to supplier | $15,000.00 |
| Air freight | $1,800.00 |
| Insurance | $0.00 |
| Base customs duty (electronics, 0% example rate) | $0.00 |
| Section 122 surcharge (10%) | $1,500.00 |
| Section 301 tariff (25%, product-specific) | $3,750.00 |
| MPF - formal entry (0.3464% of product value) | $51.96 |
| HMF - air freight (no Harbor Maintenance Fee) | $0.00 |
| Total landed cost | $22,101.96 |
| Landed cost per unit (÷ 500) | $44.20 |
The supplier invoice was $30.00 per unit. The real cost to get it on your shelf is $44.20 - about 47% more. Notice what did the damage: the base customs duty was $0.00, yet the duties, tariffs, and fees still came to $5,301.96 ($1,500 Section 122 + $3,750 Section 301 + $51.96 MPF) - over 35% of the product value. That is the electronics trap in one line: 0% base duty is not duty-free.
Plug in a $69.99 sale price with a 15% marketplace fee and this order clears a 21.8% net margin - a GO. Breakeven is $52.00; to hit a 30% margin you would price at $80.37. Drop the sale price toward breakeven, or if your code carries a base duty instead of 0%, and the same order can flip to TIGHT or NO-GO quickly.
Assumptions: electronics category (0% base duty), Section 122 on, Section 301 on at 25%, Section 232 off (finished consumer good, not a semiconductor), air freight (Ocean Freight off, so no HMF), 15% marketplace fee. To reproduce this in the calculator, pick the Electronics category, set the Section 301 rate to 25%, and leave Ocean Freight off.
What actually drives the duty on China electronics
For electronics, the base duty is usually the smallest number on the page. These are the layers that move your landed cost - in roughly the order they matter:
- Section 301 - the big one. Most China-made consumer electronics sit on the Section 301 lists (notably List 3 and List 4A). The rate is most often 25%, though some lines are 7.5% and specific products have exclusions. This single layer usually decides whether an electronics order works.
- Section 122 surcharge (10%). A temporary surcharge modeled here as default-on for the common China case. It is scheduled to lapse around 24 July 2026 unless extended, so re-check it near that date.
- Base HTS duty - often 0%, but verify. Many electronics (phones, laptops, speakers, chargers, much of HTS chapters 84 and 85) carry a 0% general duty rate. "Often" is not "always" - some electronics carry a small base duty, so look up your exact code in the official USITC HTS.
- Section 232 - usually not, except semiconductors. Finished consumer electronics are generally outside Section 232, so you would normally leave this layer off. The exception is semiconductors: bare chips and certain derivatives have their own Section 232 action - if you import at the component level, confirm the current rate.
- MPF and HMF. The Merchandise Processing Fee applies on the product value (formal entries over $2,500 pay 0.3464%, floor $33.58, cap $651.50). The Harbor Maintenance Fee (0.125%) applies only to ocean freight - so air-freighting your electronics, as many sellers do, skips the HMF entirely.
A stacking rule worth remembering: Section 122 does not stack on the same goods when Section 232 applies. For a typical gadget that is moot (232 is off), but it matters if you import semiconductor-level products. For the dated layer-by-layer detail and official sources, see today's China tariff rates.
One important reminder: duty is charged on product value only
In the example above the Section 301 tariff, Section 122 surcharge, MPF, and HMF were all calculated on the $15,000 product value - not on the $1,800 of air freight. US duty, tariffs, the MPF, and the HMF are charged on the product (FOB) value only. Your freight and insurance add to the total landed cost, but they are not part of the dutiable value. That matters a lot for electronics, where fast air freight can be a big line item: it raises your landed cost, but it does not raise your duty.
And do not assume small electronics orders slip through duty-free: the $800 de minimis exemption is suspended for shipments from all countries, China included, so even a low-value sample now owes normal duties and fees.
How to estimate your own electronics duty
- Find your exact HTS code. "Electronics" is dozens of codes - a charger, a speaker, and a laptop classify differently. Search the USITC HTS and read the base duty for your specific product (often 0%, but confirm it).
- Check your Section 301 list and rate. Look up the code against the USTR Section 301 actions. This is the layer most likely to make or break the order.
- Set the tariff layers in the calculator. Pick the Electronics category, turn on Section 122 (while active) and Section 301 at your confirmed rate, and leave Section 232 off unless you import semiconductors.
- Match your shipping mode. Air freight? Leave Ocean Freight off (no HMF). Ocean? Turn it on so the HMF is included.
- Enter your sale price and marketplace fee. The calculator returns landed cost per unit, breakeven, and a GO / TIGHT / NO-GO verdict before you wire a deposit.
The goal is not a perfect customs filing - it is a confident order decision. Estimate the landed cost per unit first, then decide whether the numbers still work.
Frequently Asked Questions
What is the import duty on electronics from China?
It is rarely the base duty alone. Many consumer electronics carry a 0% general (MFN) base duty rate in the US Harmonized Tariff Schedule, but most China-made electronics still owe a Section 301 tariff (commonly 25%, sometimes 7.5%), the temporary Section 122 surcharge (10%) while it is active, the Merchandise Processing Fee, and - for ocean freight - the Harbor Maintenance Fee. In the worked example on this page, $15,000 of electronics owes about $5,302 in duties, tariffs, and fees even though the base customs duty is 0%.
Are electronics from China duty-free because the base rate is 0%?
No. A 0% base (MFN) duty rate is common for electronics, but it is not the same as duty-free. The trade-remedy layers are charged on top of the base rate: most China-origin electronics carry a Section 301 tariff, and the temporary Section 122 surcharge applies while it is active. So an order with 0% base duty can still add 35% or more on top of the product value once Section 301, Section 122, and customs fees are included.
Do I pay Section 301 tariffs on electronics from China?
Usually, yes. Most consumer electronics from China fall on the Section 301 tariff lists (notably List 3 and List 4A), most commonly at 25%, though some lines are 7.5% and exclusions exist for specific products. Section 301 is the layer that most often decides an electronics order's landed cost, so check your exact HTS code against the USTR Section 301 actions rather than assuming a rate. See the current tariff layers.
Is there a Section 232 tariff on electronics from China?
Most finished consumer electronics are outside Section 232, so for a typical gadget you would leave the Section 232 layer off. The exception is semiconductors: bare chips and certain semiconductor derivatives have their own Section 232 action, so if you import at the component level, confirm the current rate. Note the stacking rule - the Section 122 surcharge does not apply on the same goods when Section 232 applies.
Do small electronics shipments still get the $800 duty-free exemption?
No. As of 2026 the $800 de minimis exemption is suspended for shipments from all countries, China and Hong Kong included. Low-value electronics samples and small parcels now require a customs entry and owe normal duties, tariffs, and fees, so you cannot assume a small test order arrives duty-free. Read the de minimis explainer.
Planning Information Only
This page is general information, not legal, customs, tax, or financial advice. The worked example uses planning-estimate rates and a sample electronics classification; your actual cost depends on your HTS classification, country of origin, entry type, exclusions, entry date, and CBP treatment. Tariff rates in this area change often. Verify current rates and rules with official sources such as the USITC and U.S. Customs and Border Protection, or a licensed customs broker, before committing money to an order.