How is landed cost calculated for US imports?

Landed cost = customs value × (MFN duty rate + Section 301 rate + Section 232 rate) + Merchandise Processing Fee (MPF: 0.3464%, min $32.71, max $634.62) + Harbor Maintenance Fee (HMF: 0.125% for ocean shipments) + any antidumping or countervailing duties. The USTradeStack Landed Cost Calculator automates this calculation for 33 origin countries.

What is the Merchandise Processing Fee (MPF)?

MPF is a CBP user fee of 0.3464% of customs value, with a minimum of $32.71 and maximum of $634.62 per entry. MPF applies to all formal entries. Goods qualifying under USMCA, CAFTA-DR, or certain other FTAs are exempt from MPF. It's collected on CBP Form 7501 (Entry Summary).

Do Section 301 tariffs stack with normal import duties?

Yes. Section 301 tariffs (7.5%–25% on China-origin goods) are additional duties that stack on top of the MFN base rate. For example, a product with a 5% MFN rate from China on Section 301 List 3 faces a combined 30% effective rate (5% MFN + 25% Section 301). USMCA goods are exempt from Section 301 even if manufactured in China using USMCA-qualifying regional value content.

Landed Cost Calculator — USTradeStack

Shipment Details

Enter product, shipping, and classification details for a full landed cost analysis with scenario modeling.

Product Details

Product Cost (USD per unit) *

Quantity *

Country of Origin *

Total Weight (kg) (optional)

Dimensions (cm) (optional)

× ×

Shipping & Classification

Shipping Method

Cargo Insurance

Include insurance (est. 0.5% of cargo value)

HTS Code (optional — improves accuracy)

Product Description (for auto-classify)

Customs Broker Fee (USD) (default $150)

Itemized Landed Cost

Duty Savings If Reclassified

Trade Agreement Savings

Scenario Modeling — Alternative Origins

Classify Another Product →

Educational estimates only — actual duties determined by CBP at entry. Learn more

⚖️

Educational estimates based on published tariff schedules and AI analysis. Not a CBP-binding determination. Full legal terms on AI Disclaimer and Terms of Service.