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Last reviewed: September 2026 · Copy link
Import duty for party & festive supplies from China
The duty stack for party & festive supplies
- HTS heading 9505.90 — typical MFN (general) rate: 0%.
- Section 301 (China): Party & festive supplies typically sits on Section 301 List 4A — 7.5%.
- 2025–26 additional actions on China: about 30% as of September 2026, on top of both — this layer has moved repeatedly through executive orders and court rulings.
- Typical all-in for a China → US shipment: about 37.5% (37.5% beyond MFN alone).
A worked example: 500 units, $2,000 goods, ocean freight
On a $2,000 FOB order with $350 ocean freight and $25 insurance, US duty is computed on the FOB goods value only. That works out to roughly $750.00 in total duty (37.5% of the goods value), $32.71 merchandise processing fee, and $2.50 harbor maintenance fee — a landed total near $3,160.21, or about $6.32 per unit before any domestic freight, FBA fees, or ads.
Rates move; the calculator below always computes from the current bundled dataset and lets you override any layer from your broker’s numbers.
Fees and the details that change the math
- MPF: 0.3464% of entered value, $32.71 minimum / $634.62 maximum per formal entry (FY2026).
- HMF: 0.125% — ocean cargo only.
- The US $800 de-minimis exemption ended Aug 29, 2025 (China/HK parcels lost it May 2, 2025): parcels now clear with duties and fees.
- Freight is dutiable in CIF countries (UK/EU/UAE) but not in the US — switch destination in the calculator to see the difference.
Run your shipment through the calculator
Live in your browser: every rate is editable, so plug in your HTS line or your broker’s latest numbers.
Questions people ask
What is the import duty on party & festive supplies from China?
Typically about 37.5% all-in as of September 2026: 0% MFN under HTS 9505.90, 7.5% Section 301 (Section 301 List 4A), plus roughly 30% from the 2025–26 additional actions. The exact 10-digit line decides — treat these as planning figures.
Is there a cheaper origin than China for party & festive supplies?
Section 301 is China-only, so non-Chinese origins skip that layer — but the 2025–26 reciprocal layer applies by country (for example around 20% for Vietnam, 50% for India during recent announcements). Compare full landed cost per origin in the calculator before moving a PO; factory price differences often eat the duty savings.
Do I pay duty on party & festive supplies samples?
Yes — since de minimis ended, sample parcels clear with duties and fees like anything else. The exemption was $800 and it is gone (China parcels lost it in May 2025, everyone in August 2025).
How is the duty actually calculated for my shipment?
Customs value × the sum of applicable rates. In the US the customs value is the FOB goods value (freight excluded); in CIF countries freight and insurance are included. Fees stack per entry: MPF on every formal US entry, HMF for ocean cargo.
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