US Import Duties in 2026: What Shopify Merchants Shipping to the US Must Know
Published 2026-08-14 · by the DutyFox team
The US import duty landscape has changed more in the past 18 months than in the previous decade. New tariff layers, a narrowed de minimis exemption, and elevated rates on Chinese-origin goods have created a compliance minefield for Shopify merchants who ship internationally or source products overseas. Whether you sell from Europe, Asia, or anywhere else and have US customers, getting this wrong means angry buyers hit with unexpected customs bills — or worse, penalties for misdeclaration.
This guide covers the practical essentials: how duties are calculated, what's changed, which product categories carry the highest risk, and what you should do before your next US-bound shipment leaves the warehouse.
US import duties in 2026: understanding the new baseline
The United States applies import duties based on three inputs: the product's HTS classification, its country of origin, and its customs value. On top of the standard "Most Favored Nation" (MFN) rates that apply to most trading partners, additional tariff layers can stack on top — and in recent years, those layers have grown significantly.
Key additional tariff programs currently in effect include:
- Section 301 tariffs — applied to goods of Chinese origin, at rates that were elevated substantially in 2025. Many categories now carry total effective rates well above 100% when stacked with MFN rates.
- Section 232 tariffs — 25% or more on steel and aluminum products and many derivatives, applied broadly regardless of country of origin.
- Reciprocal / country-specific tariffs — announced in April 2025 and subsequently modified; the exact rates by country remain subject to ongoing negotiation and executive action. Always verify current status before quoting landed costs.
The important takeaway: the duty rate on a product is not a single number. It's a base MFN rate plus any applicable additional tariffs. A merchant sourcing electronics from China faces a very different effective rate than one sourcing the same product from Vietnam or Mexico.
How US import duties are calculated
HTS classification
Every product imported into the US must be classified under the Harmonized Tariff Schedule of the United States (HTSUS), a 10-digit code. The first 6 digits follow the international Harmonized System; the last 4 are US-specific. Classification determines your base duty rate, and it's legally your responsibility as the importer of record to get it right.
Common misclassification risks for Shopify merchants:
- Bundled products (a kit with accessories may need to be classified as a whole, or split)
- Multi-material goods (a bag that's part leather, part synthetic can fall into different chapters)
- Products that straddle "functional" categories (a watch with fitness tracking functions vs. a fitness tracker with a watch display)
Customs valuation
The US uses transaction value — the price actually paid for the goods — as the basis for calculating duty. This is typically the FOB (free on board) value, not including international freight and insurance. The declared value must be the true commercial value; undervaluation is a federal violation and can result in penalties and seizure.
The de minimis threshold: no longer a universal exemption
Until recently, the US de minimis rule allowed shipments valued under $800 to enter duty-free and with minimal documentation under "Section 321." That rule still exists — but it no longer applies universally.
As of early 2025, goods of Chinese or Hong Kong origin are no longer eligible for de minimis entry, regardless of shipment value. Even a $15 item shipped directly from a Chinese supplier to a US customer is now subject to duties and formal entry requirements. This change has had an outsized impact on merchants who relied on direct-from-China dropshipping.
For goods originating in other countries, the $800 de minimis threshold generally still applies, but this is an area of active US trade policy. Merchants who depend on low-value shipments avoiding duty should monitor CBP announcements and not assume the exemption is permanent.
Duty rate reference by product category
The table below shows typical MFN base rates for common Shopify product categories. These are base rates only — additional tariffs (Section 301, 232, or others) may apply on top depending on origin.
| Product Category | Typical MFN Base Rate | Notes |
|---|---|---|
| Consumer electronics (phones, tablets) | 0% | ITA agreement; Section 301 may still apply for Chinese origin |
| Apparel (woven cotton) | 10–20% | Varies significantly by fiber, construction, and garment type |
| Footwear | 3.7–37.5% | One of the most variable schedules; upper material is critical |
| Toys and games | 0% | Generally duty-free at base; Section 301 adds cost for Chinese origin |
| Furniture (wood) | 0% | Section 301 and antidumping duties apply for many Chinese-origin items |
| Cosmetics and skincare | 0–6.5% | Also subject to FDA import requirements |
| Jewelry | 5.5–13.5% | Depends on metal content and gemstones |
| Steel / aluminum products | Base rate + 25%+ | Section 232 applies broadly; some country exemptions exist |
| Dietary supplements | 0–6.4% | Also requires FDA FSVP compliance for food importers |
Always verify rates using the official USITC tariff database before making pricing decisions.
DDP vs. DDU: a decision that affects customer trust
When shipping internationally to US customers, you typically choose between two Incoterms:
- DDU (Delivered Duty Unpaid) — you ship the goods, and the customer pays duties on arrival. Simpler for you, but customers often don't expect the bill and may refuse delivery or leave a negative review.
- DDP (Delivered Duty Paid) — you collect duties at checkout and handle payment to customs. More work, but the customer experience is seamless.
For higher-value items or in product categories with substantial tariff exposure, DDU increasingly leads to cart abandonment and chargebacks. Showing customers an accurate duty estimate at the product or cart stage — before they commit — reduces surprise and builds confidence. This is where tools like DutyFox fit into the merchant workflow, displaying estimated import costs inline so customers know the true landed cost before checkout.
Practical steps for Shopify merchants in 2026
- Audit your HTS codes. If you're using codes that haven't been reviewed since 2023 or earlier, do it now. Rate changes and new tariff actions may have moved the cost significantly.
- Identify your country of origin — not shipping origin. A product made in China but shipped from a UK warehouse is still Chinese-origin for tariff purposes. Substantial transformation rules apply.
- Model landed costs by market. Build a simple spreadsheet: product cost + MFN base rate + any applicable additional tariff + freight. Do this per origin country, because the answer can vary dramatically.
- Don't undervalue shipments. Lowballing declared values exposes you (and your customers) to CBP penalties, seizure, and potential broker blacklisting. It's not worth it.
- Work with a licensed customs broker. For regular US-bound shipments above de minimis, a broker can handle formal entry, ensure correct classification, and flag binding ruling opportunities for products where the code is ambiguous.
- Set customer expectations early. Clearly state in product descriptions, shipping pages, and at checkout whether duties are included in the price or payable on delivery.
A note on the volatility of US trade policy
More than in any prior period, US tariff rates in 2026 are subject to rapid change through executive action. Rates that apply today may be modified, paused, or escalated on short notice. Build a review cadence into your operations — quarterly at minimum — and subscribe to CBP and USTR announcements if you ship significant volume to the US market. Treating duty rates as a static cost input is a meaningful operational risk.
FAQ: US import duties for Shopify merchants
Does the $800 de minimis exemption still apply in 2026?
For most countries of origin, yes — shipments valued under $800 can still enter the US duty-free under Section 321. However, goods of Chinese or Hong Kong origin lost de minimis eligibility in early 2025 and are now fully dutiable regardless of value. This exemption is under ongoing policy review for other trading partners as well.
Who is responsible for paying US import duties — the merchant or the customer?
It depends on the shipping terms (Incoterms) you set. Under DDU, the customer is the importer of record and is responsible for duties upon delivery. Under DDP, the merchant collects and remits duties. Neither is inherently required by law; it's a commercial decision. Most merchants selling into the US via DHL, FedEx, or UPS on commercial terms default to DDU unless they've set up a DDP account arrangement.
How do Section 301 tariffs affect my Chinese-origin products?
Section 301 tariffs are applied on top of the standard MFN base rate for goods originating in China. Rates vary by product category and have been elevated multiple times since 2018. In many product categories, the combined effective rate (MFN + Section 301) is substantial — in some cases exceeding 100% of customs value. If you source from China, calculate your total effective rate specifically, not just the MFN base.
What happens if my shipment is misclassified?
CBP can assess the correct duty retroactively, apply penalties (ranging from the unpaid duty amount to multiples of it in cases of negligence or fraud), and detain or seize goods. In practice, good-faith classification errors on lower-value commercial shipments are typically resolved with duty payment and a penalty waiver on first occurrence — but the risk increases significantly with volume and repeated errors. When in doubt, request a binding ruling from CBP before shipping, which gives you legal certainty on classification.
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