Source: U.S. Customs and Border Protection (CBP); Logfret U.S.A.
Date: 20th February 2025

Any entry for consumption (99% of entries for our customers) transmitted on Tuesday, Feb 4, after 12:01 AM EST, will be subject to an additional 10% duty for each item made in China, including products of Hong Kong under Executive Order 13936.

• If China-origin goods are duty-free, they will still be subject to a 10% ad valorem rate.
• Previous ad valorem rates for China (some 7.5%, some 15%, some 25%) remain in place in addition to the new 10%.
• If China-origin goods already have a duty rate—for example, 16%—they may also be subject to one of the previous China rates (7.5%, 15%, or 25%) plus an additional 10%.
• Even if the vessel has sailed, the ISF has been filed, and the vessel is within U.S. entry port limits, China-origin goods will still be subject to the additional 10% if the entry has not yet been transmitted to Customs.
• Exemption: If the ocean vessel departed the last foreign port before Feb 1, the 10% duty does not apply.

Additional Guidance from U.S. Customs and Border Protection
The additional 10% duty applies to all products of China and Hong Kong, regardless of value, and shipments containing such goods are no longer eligible for the “de minimis” administrative exemption from duty and certain taxes under 19 U.S.C. § 1321(a)(2)(C).

The following HTSUS classifications and additional duty rates apply:

• 9903.01.20 – All imports from China and Hong Kong (excluding specific exemptions) are subject to an additional 10% duty.
• 9903.01.21 – Exemptions apply to donated goods (e.g., food, clothing, medicine for humanitarian aid).
• 9903.01.22 – Exemptions apply to informational materials (e.g., publications, films, artworks, CDs, news feeds).
• 9903.01.23 – Exemptions apply to goods loaded onto a vessel or in transit before Feb 1 and entered for consumption between Feb 4 – Mar 7, 2025.

The 10% duty applies in addition to all other applicable duties (including antidumping and countervailing duties).

Foreign Trade Zones (FTZ) & Drawback Restrictions

• Goods from China and Hong Kong admitted into a U.S. FTZ on or after Feb 4, 2025, must be privileged foreign status and are subject to duties when entered for consumption.
• No drawback is available on the additional duties.