Duty & fees

Tariff rate

Also: duty rate

The percentage or per-unit charge applied to an imported product, read from its HTS line plus any additional Chapter 99 measures for its origin.

Definition

A tariff rate is what an HTS line charges. It can be ad valorem (a percentage), specific (per unit) or compound. The general (Column 1) rate applies to normal-trade-relations countries; a special rate may apply under a free-trade agreement.

The base rate is rarely the whole story: Section 301, Section 232 and reciprocal measures in Chapter 99 add to it depending on the country of origin. Your effective tariff rate is the sum of all applicable measures.

Worked example

A line with a 2.5% base rate and a 25% Section 301 duty has an effective ad valorem tariff of 27.5% for goods of Chinese origin.

Sources

Definitions are informational, not customs rulings. Confirm rates against the schedule of record and see our methodology & disclaimer.

See this term in a real duty calculation

Describe a product and get its HS/HTS code, the sourced duty rate and the full landed cost — the glossary put to work.