US Import Duty on Rain boots from China in 2026
Last updated 2026-10-01 · origin code CN · planning estimate
On a $1,000 ocean shipment: customs duty $540.00, MPF $34.58, HMF $1.25, total landed cost $1,575.83.
How the duty stacks
| Layer | Rate |
|---|---|
| MFN (normal trade) rate | 16.5% |
| Forced-labor / security base layer | 12.5% |
| Section 301 (China) | 25% |
| Section 232 (national security) | 0% |
| Total | 54% |
Landed cost at different shipment values
| Declared value | Duty rate | Customs duty | MPF | HMF | Landed cost |
|---|---|---|---|---|---|
| $1,000 | 54% | $540.00 | $34.58 | $1.25 | $1,575.83 |
| $5,000 | 54% | $2,700.00 | $34.58 | $6.25 | $7,740.83 |
| $20,000 | 54% | $10,800.00 | $69.28 | $25.00 | $30,894.28 |
About importing rain boots from China
US duties on rain boots are estimated by stacking the product's normal (MFN) tariff with the additional layers that apply to goods from China. In the current 2026 schedule, Apparel & clothing carries an MFN rate of 16.5%, plus a Section 301 China layer and a forced-labor/security base where applicable.
On top of duty, US Customs charges a Merchandise Processing Fee (MPF) of 0.3% (min $34.58, max $670.86, effective 1 October 2026) and, for ocean freight, a Harbor Maintenance Fee (HMF) of 0.1%. The ad-valorem MPF rate is unchanged; only the minimum and maximum rose for fiscal year 2027.
Confirm the exact 10-digit HTS code in the official USITC HTS search.
Frequently asked questions
What is the 2026 US duty rate on rain boots from China?
The estimated total stacked rate is 54% (MFN 16.5% plus any applicable security/Section 301 layers), before MPF and HMF.
What does it cost to land $1,000 of rain boots from China by ocean?
Customs duty is about $540.00, MPF $34.58, HMF $1.25, giving a landed cost around $1,575.83 before freight and broker fees.
Are MPF and HMF included in the duty rate?
No. MPF (0.3%, capped $34.58–$670.86) and HMF (0.1%, ocean only) are charged on top of duty.
Related tariff rates
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