New US Import Rules: How to Fill In HTSUS Codes and Calculate Tariffs

Cross-border sellers shipping goods to the United States should take note: going forward, goods sent to the United States through postal channels will require more complete product classification information.

At the same time, the tariff on Chinese-origin goods will increase to 12.5%.

Goods Sent to the United States by Post Must Include a 10-Digit HTSUS Codes

The United States will begin implementing a new simplified declaration process for postal goods:

For goods sent to the United States through postal channels such as China Post and EMS, the declarant must provide a specific product name, country of origin, declared value, and 10-digit HTSUS code. If the duty on the item is calculated according to the quantity or weight of the goods, the declarant must also provide the corresponding quantity and weight.

The new rule applies to all parcels entering the United States through the international postal network and is not limited to any carrier or particular country.

The processing method also varies depending on the value of the parcel:

● Eligible parcels with a value of no more than US$2,500 will use the new simplified postal declaration process.

The declarant must submit the product description, country of origin, declared value, and 10-digit HTSUS code to U.S. Customs. U.S. Customs will use this information to determine the product classification and applicable duty rate.

● Parcels valued at more than US$2,500 generally require a formal import entry.

After the goods arrive in the United States, U.S. Customs will notify the recipient to complete the import procedures. The importer will generally need to prepare more complete customs entry documents or appoint a U.S. customs broker to handle the process.

Going forward, the product attributes and applicable duties of postal parcels will be identified directly through HTSUS codes, reducing ambiguity in product classification.

10% Temporary Ad Valorem Import Duty Expires as the New 12.5% Section 301 Tariff Takes Effect

The temporary 10% ad valorem duty previously imposed uniformly on postal parcels under U.S. trade law has expired, and duties will instead be calculated according to HTSUS codes.

According to the official USTR notice, the new 12.5% Section 301 tariff will apply to all Chinese-origin goods, except products covered by official exemptions.

The method of transportation will not change whether the tariff applies. Therefore, non-exempt Chinese-origin goods will be subject to the new Section 301 tariff whether they enter the United States through postal channels, commercial express delivery, air freight, or ocean freight.

Official product exemptions include certain raw materials, energy products, food products, critical minerals, and certain goods already subject to Section 232 tariffs.

Sellers must first confirm the 10-digit HTSUS code for their goods and then check it against the complete list of exempt products published in the Federal Register.

For details, visit: ustr.gov/sites

What Should Cross-Border Sellers Do in Response to the New Rules?

1. Create a U.S. Customs Declaration Record for Each SKU

Sellers should create a U.S. customs declaration record for each SKU, including the specific English product name, material composition, intended use, 10-digit HTSUS code, country of origin, declared value, unit quantity, weight, and applicable duty rate.

Sellers can use the U.S. International Trade Commission’s HTS system to check the current tariff schedule.

USITC Official HTS Search System: https://hts.usitc.gov/

2. Recalculate Profit Margins for U.S. Sales

Sellers should include procurement costs, international shipping costs, tariffs, customs clearance fees, declaration service fees, platform fees, and return costs in the total per-unit cost.

Because HTSUS codes and duty rates vary by product, sellers should calculate profit margins separately for each SKU. Sellers should pay particular attention to whether low-priced and low-margin products remain commercially viable.

Sellers should also compare the total cost of direct shipping on an order-by-order basis with the cost of bulk importing goods into a U.S. warehouse before deciding which shipping method to use.

Cross-border regulations and U.S. import policies are changing frequently.

FBD Forwardepot is the first-mile transportation business unit of FBD GROUPS, specializing in the secure domestic and international transportation of overweight, oversized, and dangerous goods, especially Class 8 and Class 9 materials such as UN3480, UN3481, and UN3171.

FBD Forwardepot provides businesses with first-mile transportation, freight forwarding, U.S. customs clearance, drayage, local warehousing, Full Truckload transportation (FTL), and Less-than-Truckload transportation (LTL).

FBD GROUPS also reminds sellers that existing general customs duties and legacy Section 301 tariffs on Chinese-origin goods may continue to apply.

For example, if a product was already subject to a 5% regular customs duty and a 25% previous Section 301 tariff:

Previous total tariff rate: 5% + 25% + 10% = 40%.

Current total tariff rate: 5% + 25% + 12.5% = 42.5%.

As U.S. tariffs and shipping rules continue to change, businesses and cross-border e-commerce sellers should recalculate their overall operating costs.

With US tariffs and shipping rules continuously changing, companies and cross-border e-commerce sellers should re-evaluate their total operational expenses. By contrasting the costs of direct shipping from China, bulk shipping to the US, and leveraging local fulfillment centers, businesses can adjust their logistics models and pricing strategies to protect their profitability.