Verified 2026 United States Customs Data(View Sources)

Surgical Masks Import Duty & Landed Cost: China to United States

Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into United States.

HTS Code6307.90

2026 Tariff & Cost Breakdown for Importing Surgical Masks

Customs duty for Surgical Masks is 10.5% of the CIF value in USD. VAT rate is 0%. Duties are calculated on CIF value. Total cost includes CIF value, customs duty, and 0% VAT.

Cost Breakdown

ComponentRateAmount
Product ValueUSD 5000.00
ShippingUSD 800.00
InsuranceUSD 50.00
CIF ValueUSD 5850.00
Customs Duty10.5%USD 614.25
Merchandise Processing Fee (MPF)Min $31.67, Max $614.350.3464%USD 31.67
Harbor Maintenance Fee (HMF)0.125%USD 7.31
VAT/GSTN/A (state sales tax varies)USD 0.00
Total Landed CostUSD 6503.23

HS Code Classification for Surgical Masks

Primary HS Code: 6307.90 — What It Covers

HS 6307.90 classifies made-up articles of textile materials. Surgical Masks fall under this category. U.S. Customs and Border Protection enforces accurate classification.

Why Misclassification Carries Risk in United States

Misclassification risks duty reassessment and potential fine enforced by U.S. Customs and Border Protection. Accurate HS code classification is crucial for compliance.

Step-by-Step Guide: Importing Surgical Masks from China to United States

Step 1: Verify Your HS Code & Product Description

Use the United States tariff lookup tool to verify HS code 6307.90. Binding tariff information may be available for Surgical Masks.

Step 2: Gather Required Import Documents

Commercial Invoice Requirements

The commercial invoice must include the seller's name, buyer's name, HS code, and CIF value in USD.

Certificate of Origin

A Certificate of Origin is required for Surgical Masks. The United States accepts the CO in a specific format.

Packing List & Shipping Documents

The bill of lading or airway bill must include specific United States requirements, such as the shipper's name and cargo description.

Step 3: Calculate Your Landed Cost

Calculate the landed cost using the formula: CIF Value + Customs Duty (10.5% of CIF) + VAT/GST (0% of CIF + Duty) = Total Landed Cost in USD.

Step 4: Submit to United States Customs Authority

Submit the shipment to U.S. Customs and Border Protection using the Automated Broker Interface (ABI). Include the Importer Security Filing (ISF) 10+2 filing requirement.

Step 5: Pay Duties & Clear Goods

Pay duties using accepted payment methods. Clearance typically takes a few days, depending on the customs authority's processing time.

How to Legally Reduce Duty on Surgical Masks Imports into United States

Applicable Free Trade Agreements in 2026

No bilateral Free Trade Agreement exists between China and the United States as of 2026. This means no preferential tariff rates apply.

Duty Deferral Options: Bonded Warehouses & FTZs

U.S. Foreign Trade Zones (FTZ) offer duty deferral options for Surgical Masks. Duty is paid when the goods are released from the FTZ.

Preferential Tariff Programs

No preferential tariff programs currently apply to Surgical Masks from China.

United States Customs Compliance Rules for Surgical Masks

U.S. Customs and Border Protection Requirements for Surgical Masks

U.S. Customs and Border Protection requires FDA approval for Surgical Masks. Specific filing and documentation requirements must be met.

De Minimis Threshold

The de minimis threshold is 800 USD. Shipments below this value are exempt from some customs requirements.

Anti-Dumping or Safeguard Duties

Anti-dumping duties may apply to Surgical Masks from China. Verify with your customs broker for specifics on these potential duties.

Frequently Asked Questions About Surgical Masks Import Duty from China to United States

What is the duty rate for Surgical Masks from China to United States?

The duty rate for Surgical Masks is 10.5% of the CIF value in USD. This rate applies to all Surgical Masks imports from China.

What documents are required for importing Surgical Masks?

Required documents include a commercial invoice, Certificate of Origin, and packing list. Additional documents may be required for compliance.

Is there a Free Trade Agreement between China and the United States?

No, there is no bilateral Free Trade Agreement between China and the United States as of 2026.

What are the penalties for non-compliance with customs regulations?

Penalties for non-compliance include duty reassessment and potential fines enforced by U.S. Customs and Border Protection.

What is the typical clearance timeline for Surgical Masks imports?

Clearance typically takes a few days, depending on the customs authority's processing time and compliance with regulations.

How do I ensure FDA compliance for Surgical Masks imports?

Ensure FDA compliance by obtaining FDA approval and meeting specific filing and documentation requirements enforced by U.S. Customs and Border Protection.

Rates are based on 2026 tariff schedules. Verify with a licensed customs broker before making import decisions.