Importing Portable computers (laptops and tablets) weighing not more than 10 kg (HS 847130) from China to the United States in 2026: the MFN base rate is Free, and no additional duties apply. VAT is The U.S. has no federal VAT. Importers pay a Merchandise Processing Fee (MPF, ~0.3464% ad valorem, with minimum/maximum dollar thresholds that change annually) and a Harbor Maintenance Fee (HMF, 0.125%). State sales/use tax may also apply. Verify current fee thresholds with CBP.. The U.S. $800 de minimis duty-free exemption was SUSPENDED for goods originating in China and Hong Kong effective May 2, 2025 (Executive Order 14256), and for all countries effective August 29, 2025 (Executive Order 14324). China-origin goods are therefore dutiable at the applicable rate regardless of value; low-value postal/courier shipments are no longer exempt. Always confirm the exact subheading on the official United States customs source before shipping.
| HS code | 847130 |
|---|---|
| Product | Portable computers (laptops and tablets) weighing not more than 10 kg |
| Base rate (MFN) | Free |
| Additional duties | None |
| De minimis | The U.S. $800 de minimis duty-free exemption was SUSPENDED for goods originating in China and Hong Kong effective May 2, 2025 (Executive Order 14256), and for all countries effective August 29, 2025 (Executive Order 14324). China-origin goods are therefore dutiable at the applicable rate regardless of value; low-value postal/courier shipments are no longer exempt. |
| VAT / GST | The U.S. has no federal VAT. Importers pay a Merchandise Processing Fee (MPF, ~0.3464% ad valorem, with minimum/maximum dollar thresholds that change annually) and a Harbor Maintenance Fee (HMF, 0.125%). State sales/use tax may also apply. Verify current fee thresholds with CBP. |
| Notes | China-origin goods enter the U.S. at the Column 1 General (MFN) rate. For this 6-digit heading the published base rate is Free (U.S. HTS chapter 84). Verify the exact additional duty on the specific 8-digit subheading via the USTR Section 301 list (hts.usitc.gov 'China Tariffs') or a licensed customs broker. Rates are reference only — consult a licensed customs broker for a binding classification and landed-cost estimate. |
Official source: https://hts.usitc.gov/reststop/file?release=currentRelease&filename=Chapter%2084
Last updated: 2026-07-09
VAT is charged on import at the rate shown above; it is collected by customs, not a duty.
See the de minimis note above — low-value consignments may be exempt from customs duty.
Rates are compiled from public sources for reference only and do not constitute tax or legal advice. Confirm with the official source and a licensed customs broker before clearance.
Content by the TariffPedia research team · Customs reviewed by an independent trade-compliance consultant · Last verified: 2026-07-09