# US import duties Section 301 MPF HMF: the full breakdown for China importers
The price your supplier quotes is only the first line of what importing from China actually costs. By the time goods clear a US port and reach your warehouse, four more layers have been added: the regular import duty, Section 301 tariffs, the Merchandise Processing Fee, and the Harbor Maintenance Fee. Understanding US import duties Section 301 MPF HMF as one package is how you build a landed cost you can trust instead of discovering the real number after the goods land.
This guide walks through each piece of US import duties Section 301 MPF HMF in plain terms: what it is, how it is calculated, and where importers typically get surprised. Every figure below comes from published 2026 ranges or long-standing fee schedules, and anything tied to trade policy is flagged so you know to check the current official source before you order.
How US import duties Section 301 MPF HMF fit into landed cost
Landed cost is the true per-unit cost of getting goods from the factory floor to your warehouse door. The formula importers use is straightforward: add up the product cost, international freight, insurance, duties, MPF, HMF, broker fees, and inland delivery, then divide by the number of sellable units. US import duties Section 301 MPF HMF sit in the middle of that formula, and they are the part most new importers underestimate.
The regular duty comes first in any US import duties Section 301 MPF HMF calculation. Your product's 10-digit HS code determines the base duty rate, which is why confirming the classification with a licensed customs broker before ordering matters so much. A wrong code does not just change the duty line. It can trigger exams and holds, and the delay costs dwarf the duty difference.
Section 301 tariffs stack on top of the regular duty for goods of Chinese origin. They apply by HS code, so two products in the same container can face very different Section 301 treatment. The rates are set by trade policy and change over time, which means any specific percentage you see quoted online may already be out of date. Treat Section 301 as a line item you verify against current USTR and CBP sources at the time of each order, not as a number you memorize once.
Then come the two flat fees. The Merchandise Processing Fee (MPF) applies to most formal import entries, and the Harbor Maintenance Fee (HMF) applies to ocean shipments. Neither is large on its own, but both are unavoidable, and importers who leave them out of their costing consistently underprice their products. A customs broker, typically around $100-200 per entry, files every line of US import duties Section 301 MPF HMF and keeps the paperwork straight. Get US import duties Section 301 MPF HMF right and the rest of the landed cost formula is simple arithmetic.
Section 301 tariffs: what they are and how to plan around them
Section 301 tariffs are additional duties the US applies to many Chinese-origin goods, organized in lists by HS code. They exist alongside the regular duty rate rather than replacing it. If your product's HS code appears on a Section 301 list, you pay the regular duty plus the Section 301 amount. If it does not appear, you pay only the regular duty.
The practical consequence is that classification accuracy matters twice as much for China sourcing. For most importers, US import duties Section 301 MPF HMF planning starts with the Section 301 line, because it is the largest and most volatile of the four. The HS code decides both the base rate and whether Section 301 applies at all. This is another reason to confirm the code with a licensed broker before you order rather than accepting the supplier's export code at face value.
Because Section 301 rates are policy-sensitive, this guide states no current percentages. Before every order, check the current USTR lists and CBP guidance for your exact HS code, and ask your broker to confirm. Build your pricing with a buffer for policy movement if you sell on thin margins. Importers who got caught by past rate changes were usually the ones who had hardcoded an old percentage into their costing spreadsheet.
One related policy question comes up constantly: the status of de minimis, the duty-free treatment for low-value shipments. That status is also policy-sensitive and has been subject to change, so do not treat any particular threshold as settled fact. Check the current CBP position at the time you ship, especially if your business model depends on direct-to-consumer parcels from China.
MPF and HMF: the two fees every ocean importer pays
These two fees are the quiet half of US import duties Section 301 MPF HMF. The Merchandise Processing Fee is CBP's charge for processing the import entry. For formal entries it is calculated as 0.346% of the cargo value, subject to a cap of around $538. On a $10,000 shipment that works out to $34.60. On a $200,000 shipment you hit the cap and pay around $538, not the full percentage. The cap is what makes MPF regressive in a good way for importers: the bigger the shipment, the smaller the fee as a share of value.
The Harbor Maintenance Fee is 0.125% of cargo value and applies to ocean freight only. It does not apply to air shipments. On that same $10,000 ocean shipment, HMF adds $12.50. Small numbers, but they belong in every landed cost calculation because they apply to every ocean entry without exception.
Both fees are filed as part of the customs entry, which is why they rarely surprise importers who use a broker. They surprise the importers who costed the shipment themselves from the supplier's quote plus freight and stopped there. When someone asks why their actual import cost ran higher than the spreadsheet, US import duties Section 301 MPF HMF are usually where the missing lines are hiding.
A worked landed cost example
Numbers make this concrete. The example below is illustrative only: every rate is a placeholder or a published range, not a quote, and your actual figures will differ. Get live quotes from your forwarder and broker before you commit to pricing.
Take a hypothetical ocean shipment: product value $10,000, ocean freight $3,000, cargo insurance $40 (roughly 0.4% of cargo value, inside the typical 0.3-0.5% range). Assume for this example a regular duty rate of 8% on the product's HS code, which gives $800 in duty. If Section 301 applied to this HS code, you would add that percentage here too, checked against current USTR sources.
Now the fees. MPF at 0.346% of the $10,000 cargo value is $34.60. HMF at 0.125% is $12.50. Add a customs broker fee of $150, inside the typical $100-200 range. The running total: $10,000 product + $3,000 freight + $40 insurance + $800 duty + $34.60 MPF + $12.50 HMF + $150 broker = $14,037.10.
If the shipment holds 1,000 sellable units, the landed cost is $14.04 per unit before inland delivery. Add drayage from the port to your warehouse, typically in the $150-300 range for a local move, plus any trucking beyond that. The exercise shows why US import duties Section 301 MPF HMF deserve their own lines in your spreadsheet: together they added nearly $1,000 to this shipment, and the Section 301 line alone can exceed all the other fees combined when it applies.
Programs that change the duty math
Several programs can legally reduce what you pay, and they all key off the same HS classification. None of them change the US import duties Section 301 MPF HMF structure itself. They change the numbers inside it. Anti-dumping and countervailing duties work in the opposite direction: they are extra duties on specific products from specific countries, separate from normal tariffs and Section 301, and they can apply retroactively. Check whether your product is covered before you commit, because these duties have sunk importers who discovered them after the goods shipped.
The first sale rule can lower the dutiable value in multi-tier transactions. When a trading company sits between you and the factory, duty is normally assessed on the price you paid the middleman. If the transaction is documented properly, with broker counsel, duty may instead be assessed on the first sale price, the factory's price to the trading company. The paperwork requirements are strict, but the savings are real on high-duty products.
Duty drawback refunds duties on goods you later re-export. If you import components, assemble them, and export the finished product, or if you simply re-export imported goods, you may recover the duties paid. The claims process is administrative and slow, but for regular re-exporters it is worth setting up.
Foreign Trade Zones let you defer duties until goods enter US commerce, and in some manufacturing cases reduce them. A company that imports components into an FTZ, manufactures, and then enters the finished product can sometimes pay the lower finished-good rate. FTZ status involves an application and ongoing compliance, so it suits established importers rather than first shipments.
Getting the entry filed right
The importer of record is legally responsible for the entry, even when a broker files it, and for every line of US import duties Section 301 MPF HMF declared on it. Two filings deserve your attention before the goods sail. The Importer Security Filing, the 10+2 rule, must be filed at least 24 hours before the vessel loads at origin. Penalties for violations are severe, commonly cited at $5,000 or more per violation, so confirm the filing process with your broker rather than assuming someone handled it.
Customs bonds come in two forms. A single entry bond covers one shipment. A continuous bond covers all your entries for a year and suits anyone importing regularly. Your broker will advise which fits your volume, but as a rule of thumb, a handful of shipments a year is where the continuous bond starts to make sense.
Document consistency is the unglamorous part that prevents exams. The commercial invoice, packing list, and bill of lading should describe the same goods in the same terms, with matching quantities and values. Document mismatches and wrong HS codes are among the most common triggers for CBP exams. When everything matches and the classification was confirmed up front, most entries clear without a word.
Conclusion
US import duties Section 301 MPF HMF are not a single charge but a stack: regular duty by HS code, Section 301 tariffs where they apply, MPF at 0.346% capped around $538, and HMF at 0.125% on ocean freight. Add the broker fee and inland delivery, divide by sellable units, and you have a landed cost you can price against. The importers who get this right share two habits: they confirm the HS code with a licensed broker before ordering, and they check policy-sensitive items like Section 301 rates against current official sources every time. Run the US import duties Section 301 MPF HMF math before you agree on a selling price, not after the container lands. Everything else is arithmetic.
FAQs
### What is the difference between MPF and HMF?
MPF is the Merchandise Processing Fee CBP charges for processing the import entry, calculated at 0.346% of cargo value up to a cap of around $538. HMF is the Harbor Maintenance Fee of 0.125% of cargo value, charged on ocean shipments only. Both appear on the customs entry, and both belong in your landed cost.
### Do Section 301 tariffs apply to every product from China?
No. Section 301 tariffs apply by HS code to listed products, and they stack on top of the regular duty rate. Whether your product is affected depends entirely on its classification, which is why confirming the HS code with a broker matters twice as much for China sourcing.
### How do I find the current Section 301 rate for my product?
Check the current USTR lists and CBP guidance for your exact 10-digit HS code at the time you order, and ask your customs broker to confirm. Rates are policy-sensitive and change over time, so never rely on a percentage quoted months ago.
### Should I get a continuous customs bond or single entry bonds?
A single entry bond covers one shipment, while a continuous bond covers a year of entries. Importers bringing in regular shipments generally find the continuous bond simpler and cheaper per entry. Your broker can advise based on your expected volume.
### What is de minimis and does it still apply?
De minimis refers to duty-free treatment for low-value import shipments, and its status has been subject to policy change. Do not treat any particular threshold as settled fact. Check the current CBP position before building a business model around it, especially for direct-to-consumer parcels.
### How do US import duties Section 301 MPF HMF affect small shipments?
The same four layers apply regardless of shipment size, which is why small shipments feel the fees more. MPF has a minimum practical effect on low-value entries, and the broker fee of $100-200 does not shrink with the shipment. For very small parcels, check the current de minimis position with CBP, since that policy determines whether US import duties Section 301 MPF HMF apply at all below a threshold.
### Where do US import duties Section 301 MPF HMF appear on my paperwork?
They appear on the customs entry summary filed by your broker: regular duty and Section 301 by HS code line, MPF and HMF as separate fee lines. Your broker's statement should break out each of the US import duties Section 301 MPF HMF lines so you can reconcile them against your costing spreadsheet.
### Can I reduce duties legally after the goods arrive?
In some cases. Duty drawback refunds duties on re-exported goods, Foreign Trade Zones can defer or reduce duties for manufacturing operations, and the first sale rule can lower dutiable value in documented multi-tier transactions. Each requires specific paperwork and usually broker counsel, so explore them before the goods ship rather than after.