Landed Cost Calculator
Calculate Landed Cost for Electronics from China
China electronics face a complex duty stack in 2026: 25% Section 301 on most products, ITA zero-base for laptops/phones/chips, 15% Section 122 active through July 24, plus MPF, HMF, and freight. This calculator is pre-loaded with China electronics defaults — enter your unit cost and quantity to get the full landed cost breakdown instantly.
Section 301 (List 3)
25%
Most HTS Ch. 84–85 electronics from China
Base MFN (ITA Products)
0%
Laptops (8471.30), smartphones (8517.12), chips (8542.31)
Section 122 Surcharge
15%
Active Feb 24 – Jul 24, 2026 (all countries)
MPF (per entry)
0.3464%
Min $32.71 · Max $634.62
China Electronics Duty Rates — HTS Quick Reference (2026)
| Product | HTS Code | Base MFN | Section 301 | Effective Rate |
|---|---|---|---|---|
| Laptops / Notebooks | 8471.30 | 0% (ITA) | 25% | 25% |
| Smartphones | 8517.12 | 0% (ITA) | 25% | 25% |
| Tablets / iPads | 8471.30 | 0% (ITA) | 25% | 25% |
| Semiconductors / ICs | 8542.31 | 0% (ITA) | 25% | 25% |
| Network Switches / Routers | 8517.62 | 0% (ITA) | 25% | 25% |
| Flat Panel Monitors | 8528.72 | 3.9% | 25% | 28.9% |
| Power Supplies | 8504.40 | 1.5% | 25% | 26.5% |
| Printers | 8443.32 | 0% | 25% | 25% |
| PCBs (populated) | 8534.00 | 0% | 25% | 25% |
| TV Sets (>55 in.) | 8528.71 | 3.9% | 25% | 28.9% |
Section 122 (15%) additional surcharge applies through July 24, 2026. Rates based on USITC HTS 2026 and USTR Section 301 lists. Verify with HTS Classifier for your specific product.
Key Regulatory Context for China Electronics Importers (2026)
- Section 301 (25%, permanent): List 3 tariffs apply to virtually all electronics from China — HTS Chapters 84 and 85 — since September 2018. No expiration date. USTR exclusions for specific HTS subheadings exist but are narrow and frequently lapse.
- Section 122 (15%, temporary): Global 15% surcharge effective February 24, 2026, expires approximately July 24, 2026. Stacks on top of Section 301 for China. Total additional burden for many electronics: 40% (25% + 15%) on customs value.
- FCC Equipment Authorization: All RF-emitting devices (WiFi, Bluetooth, cellular) require FCC equipment authorization before import. CBP detains unauthorized equipment.
- Anti-Circumvention Risk: CBP actively investigates China electronics routed through Vietnam, Malaysia, Thailand. Goods assembled from Chinese components with insufficient transformation face reclassification as China origin.
- Vietnam Sourcing Alternative: Electronics manufactured in Vietnam (substantial transformation) avoid Section 301 entirely. Vietnam faces MFN rates only — typically 0% for ITA products.
Frequently Asked Questions — China Electronics Landed Cost
What Section 301 tariff rate applies to electronics from China?
Most consumer and commercial electronics from China are subject to Section 301 List 3 tariffs at 25%. This is in addition to the base MFN tariff rate. However, many electronics (laptops, smartphones, tablets, semiconductors) are covered by the ITA with a 0% base MFN rate — so the effective duty is 25% Section 301 only. High-value electronics shipments from China can see effective landed costs 30–40% above the product price once Section 301, MPF, and freight are included.
Do laptops from China qualify for ITA zero-duty rates?
Yes — laptops (HTS 8471.30) qualify under the WTO ITA at 0% base MFN tariff. However, Section 301 still applies: laptops from China face 25% Section 301 on top of 0% MFN. For a $500 laptop, that's $125 Section 301 duty + MPF ($32.71 min) + freight. ITA exempts the base tariff but does not override Section 301.
What is the total effective duty rate for smartphones from China in 2026?
Smartphones (HTS 8517.12) from China: 0% base MFN (ITA) + 25% Section 301 + 15% Section 122 (active through Jul 24, 2026) = 40% effective duty rate. MPF (0.3464%, min $32.71) and HMF (0.125%) also apply for ocean shipments. The calculator above reflects all active tariffs.
How can I reduce landed cost for electronics from China?
Three strategies: (1) Source from Vietnam — electronics with substantial transformation in Vietnam avoid Section 301 entirely. (2) Section 301 exclusions — check USTR's exclusion database for your HTS code. (3) First Sale valuation — declare customs value at factory price (not middleman price) if you buy through intermediaries. Consult a licensed customs broker before changing valuation methodology.
Does Section 122 stack on top of Section 301 for China electronics?
Yes. Section 122 (15% global surcharge, active Feb 24 – Jul 24, 2026) applies to all countries including China. For China electronics already subject to Section 301 (25%), total additional duty is 40% (25% Section 301 + 15% Section 122) on top of any MFN rate. This calculator includes Section 122 for all calculations during the active period.
What HTS codes cover electronics from China subject to Section 301?
Key HTS codes under Section 301 List 3: 8471.30 (laptops), 8517.12 (smartphones), 8517.62 (network switches), 8528.72 (monitors), 8542.31 (integrated circuits), 8504.40 (power supplies). Most HTS Chapter 84 and 85 electronics from China are covered. Use the HTS Classifier to confirm the exact rate for your product.
Get Weekly China Tariff Updates
Section 301 exclusion renewals, USTR actions, and duty rate changes — delivered every Tuesday.
Related Tools & Guides
Educational estimates only — actual duties determined by CBP at time of entry. Consult a licensed customs broker or trade attorney before making sourcing decisions. Tariff rates effective as of April 2026. AI Disclaimer · Terms