United States
Harmonized Tariff Schedule of the United States (HTSUS) · HS 10 digit · US International Trade Commission / Customs and Border Protection
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No federal VAT. State and local sales taxes range from 0% to 11% depending on jurisdiction; imports are usually not subject to sales tax at the border but at the point of resale.
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1
FTA network
USMCA
In force since 2020-07-01
Replaces NAFTA. Duty-free treatment for originating goods. Automotive products must meet 75% regional value content and labor value content rules. Six-year review clause in 2026.
Official textTop HS6 tariff lines
| HS | Product | MFN |
|---|---|---|
| 2202.10 | Waters with sweetening or flavouring | 0.2% |
| 2202.90 | Other non-alcoholic beverages | 0.2% |
| 2203.00 | Beer made from malt | Free |
| 2204.21 | Wine in containers of 2 litres or less | 0.1% |
| 2208.30 | Whiskies | Free |
| 3304.10 | Lip make-up preparations | Free |
| 3304.20 | Eye make-up preparations | Free |
| 3304.30 | Manicure or pedicure preparations | Free |
| 3304.91 | Powders for cosmetic use | Free |
| 3304.99 | Other beauty or make-up preparations and preparations for the care of the skin | Free |
| 3305.10 | Shampoos | Free |
| 3305.20 | Preparations for permanent waving or straightening of hair | Free |
| 3305.90 | Other preparations for use on the hair | Free |
| 3306.10 | Dentifrices (toothpaste) | Free |
| 3307.49 | Other room deodorisers or perfumes | Free |
| 3307.90 | Other perfumery, cosmetic or toilet preparations | Free |
| 3920.10 | Plates, sheets, film of polymers of ethylene, non-cellular | 4.2% |
| 3920.20 | Plates, sheets, film of polymers of propylene | 4.2% |
| 3923.10 | Boxes, cases of plastic | 3.0% |
| 3923.21 | Sacks and bags of polyethylene | 3.0% |
| 3924.10 | Tableware and kitchenware of plastic | 3.4% |
| 3926.90 | Other articles of plastic | 5.3% |
| 4011.10 | New pneumatic tyres of rubber, for motor cars | 4.0% |
| 4011.20 | New pneumatic tyres of rubber, for buses or lorries | Free |
| 4015.19 | Other gloves of rubber | 14.0% |
| 4202.12 | Trunks, suitcases with outer surface of plastic or textile | 17.6% |
| 4202.21 | Handbags with outer surface of leather | 8.0% |
| 4202.22 | Handbags with outer surface of plastic or textile | 17.6% |
| 4202.31 | Articles for personal use, outer surface of leather | 8.0% |
| 4202.32 | Articles for personal use, outer surface of plastic or textile | 20.0% |
| 4818.10 | Toilet paper | Free |
| 4818.20 | Handkerchiefs, cleansing tissues | Free |
| 6109.10 | T-shirts, singlets and other vests of cotton, knitted | 16.5% |
| 6109.90 | T-shirts, singlets of other textile materials, knitted | 16.0% |
| 6110.20 | Jerseys, pullovers, sweaters of cotton, knitted | 16.5% |
| 6110.30 | Jerseys, pullovers of man-made fibres, knitted | 32.0% |
| 6111.20 | Babies' garments of cotton, knitted | 14.9% |
| 6114.20 | Other knitted garments of cotton | 10.8% |
| 6116.10 | Gloves impregnated, coated, knitted | 18.8% |
| 6203.42 | Men's trousers, breeches of cotton, not knitted | 16.6% |
| 6203.43 | Men's trousers of synthetic fibres, not knitted | 27.9% |
| 6204.42 | Women's dresses of cotton, not knitted | 11.4% |
| 6204.62 | Women's trousers of cotton, not knitted | 16.6% |
| 6204.63 | Women's trousers of synthetic fibres | 28.6% |
| 6205.20 | Men's shirts of cotton, not knitted | 19.7% |
| 6206.40 | Women's blouses of man-made fibres | 26.9% |
| 6302.10 | Bed linen of cotton, knitted or crocheted | 6.7% |
| 6302.32 | Bed linen of man-made fibres | 11.4% |
| 6302.60 | Toilet linen and kitchen linen of cotton | 9.1% |
| 6402.99 | Other footwear with outer soles and uppers of rubber or plastics | 6.0% |
Recent customs policies
US raises Section 301 tariffs on Chinese EVs, batteries, and solar
USTR finalised increased Section 301 tariffs targeting strategic sectors. EV duty rises to 100%, lithium-ion EV batteries to 25%, photovoltaic cells to 50%, semiconductors to 50% by 2025.
US executive order tightens Section 321 de minimis for Chinese-origin parcels
From 2 May 2025, parcels from China and Hong Kong valued at USD 800 or less may no longer enter the United States under Section 321 informal entry. They are subject to applicable duties, including Section 301 tariffs.
Data source
US International Trade Commission / Customs and Border Protection · https://hts.usitc.gov