Posted on 18 September 2025
Here’s the USA version (USD/t), mirroring the EU format. Use it for the HTSUS line corresponding to CN [72XXXXXX].
Inputs (per tonne unless noted):
FOB
— FOB price (USD/t)
OCEAN
— ocean freight to first U.S. port (USD/t)
INS
— marine insurance to U.S. port (USD/t)
MFN%
— HTSUS Column 1 (General) ad-valorem duty rate
S232%
— Section 232 steel tariff rate (see current rate below)
AD%
— anti-dumping (ad-valorem); or AD_specific
if the case uses a specific duty (USD/t)
PORT
— port/terminal + customs broker fees (USD/t)
INLAND
— inland freight to delivery point (USD/t)
Key valuation rule (U.S.): Duties are assessed on the customs value (CV), which is usually the transaction value excluding international freight & insurance (CIF charges are not dutiable). (eCFR)
Step 1 — Customs value (CV):
CV = FOB
Step 2 — Duties on CV:
MFN duty: MFN_DUTY = CV × MFN%
(look up in HTS). (Harmonized Tariff Schedule)
Section 232 (steel): S232_DUTY = CV × S232%
(As of June 4, 2025, a presidential proclamation increased Sec. 232 tariffs on covered steel/aluminum to 50% for most countries; the UK remains at 25%. Always verify your product/country and effective dates before filing.) (White & Case)
Anti-dumping:
– if ad-valorem: AD_DUTY = CV × AD%
– if specific: AD_DUTY = AD_specific
(USD/t)
(Find active AD/CVD rates in DOC ACCESS or CBP AD/CVD data.) (access.trade.gov)
Step 3 — CBP user fees (by shipment; allocate per tonne):
MPF (Merchandise Processing Fee): 0.3464% of entry value, min $32.71 / max $634.62 (FY2025; becomes $33.58 / $651.50 on Oct 1, 2025). Allocate per tonne:
MPF = min(max(EntryValue × 0.3464%, Min$, Max$)) / shipment_tonnage
. (CBP Help Center)
HMF (Harbor Maintenance Fee): HMF = 0.125% × EntryValue / shipment_tonnage
. (eCFR)
Step 4 — Landed cost (ex-tax) to your delivery point:
LANDED (USD/t) =
CV
+ MFN_DUTY
+ S232_DUTY
+ AD_DUTY
+ MPF + HMF
+ OCEAN + INS
+ PORT + INLAND
Practical note: In standard practice, each ad-valorem duty (e.g., MFN, Sec. 232, AD) applies to CV, not to each other. Some newer “reciprocal” tariffs have explicit non-stacking rules—always check the current notice. (Trade Compliance Resource Hub)
Assume steel coil under HTS corresponding to CN [XXXX]. Shipment size 10,000 t.
Inputs
FOB = 520
| OCEAN = 50
| INS = 3
| MFN% = 0%
S232% = 50%
(country not UK) | AD% = 17.2%
PORT = 8
| INLAND = 35
Calculations
CV = FOB = 520
(freight/insurance excluded from CV). (eCFR)
MFN_DUTY = 520 × 0% = 0.00
S232_DUTY = 520 × 50% = 260.00
(White & Case)
AD_DUTY = 520 × 17.2% = 89.44
(if the order uses a specific duty, replace with that €/t from the order). (access.trade.gov)
MPF (FY2025 cap): EntryValue = 520 × 10,000 = 5,200,000 → 0.3464% = $18,012.80, but capped at $634.62 ⇒ MPF = 634.62 / 10,000 = 0.0635 USD/t
. (CBP Help Center)
HMF: 0.125% × 5,200,000 = $6,500 ⇒ HMF = 0.65 USD/t
. (eCFR)
Result (no sales tax):
LANDED = 520 + 0 + 260.00 + 89.44 + 0.0635 + 0.65 + 50 + 3 + 8 + 35
LANDED ≈ **966.15 USD/t**
(If origin = UK and S232% = 25%
, the same inputs give ≈ 836.15 USD/t.) (Sandler, Travis & Rosenberg, P.A.)
HTSUS duty (MFN) lookup: USITC HTS Search / Tariff Database. (Harmonized Tariff Schedule)
Section 232 status & proclamations:
– White House proclamations / policy pages. (The White House)
– Law-firm & trade trackers summarizing the June 4, 2025 → 50% change and UK exception. (Use alongside official notices.) (White & Case)
– CBP 232 FAQs (entry treatment, FTZ notes). (U.S. Customs and Border Protection)
– BIS 232 page (notes the revocation of country “alternative arrangements,” incl. EU TRQ, effective Mar 12, 2025). (Bureau of Industry and Security)
AD/CVD measures: DOC ACCESS AD/CVD Search; CBP AD/CVD data. (access.trade.gov)
Quotas/TRQs (any active U.S. programs):
– Weekly Commodity Status Report (CBP) — live fill/usage. (U.S. Customs and Border Protection)
– Quota portal & bulletins (program-specific instructions, e.g., autos, solar). (U.S. Customs and Border Protection)
If you want, I can drop this into an Excel/Google Sheet template with input cells, per-shipment MPF auto-allocation, and a notes panel linking each field to the correct source. Download here.
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