Methodology — how this tool estimates Temu / Shein landed cost

What this tool does

The tool computes a five-line tariff stack for a single retail parcel entering the United States from China (or another supported origin) via Temu, Shein, AliExpress, or a similar consumer marketplace. Inputs are the cart subtotal, the product category (a coarse HTSUS chapter bucket), the country of origin, and the shipping you paid. The calculator returns:

• The Most-Favored-Nation (MFN) base duty from HTSUS 2026.
• The Section 301 duty (USTR Lists 1-4), applied to China-origin goods only. Section 301 is a separate statutory authority and was not affected by the Feb 20, 2026 Supreme Court ruling.
• The Section 122 temporary import surcharge (10%, all origins), imposed by Presidential Proclamation on Feb 20, 2026 (effective Feb 24, 2026) after the Supreme Court struck down the IEEPA tariffs. USMCA-origin (Mexico) goods are exempt. Statutory sunset: Jul 24, 2026.
• The Merchandise Processing Fee (19 CFR 24.23), informal or formal schedule.
• The total landed cost (cart subtotal + shipping + total duties + MPF).
• A line showing what the same parcel would have cost under the pre-Aug-29-2025 $800 de minimis exemption.

Recent regulatory changes reflected here

The US tariff stack on low-value marketplace parcels changed repeatedly between August 2025 and February 2026. This tool models the regime in force as of 2026-06-16:

• Aug 29, 2025: the $800 duty-free de minimis exemption was eliminated for all countries; the suspension was continued by White House action on Feb 20, 2026.
• 2025-08-29 to 2026-02-28: carriers could elect a flat per-item postal specific duty ($80 / $160 / $200, tiered by the origin’s IEEPA rate) instead of ad valorem. That option expired 2026-02-28 — since then all postal parcels are assessed ad valorem (the basis this calculator uses).
• Feb 20, 2026: the Supreme Court (6-3) ruled the IEEPA tariffs unlawful, invalidating both the “reciprocal” layer and the China “fentanyl” layer. The earlier version of this tool still showed those layers; they have been removed.
• Feb 24, 2026: a Section 122 (Trade Act of 1974) global surcharge of 10% took effect on goods from all countries (statutory cap 15%; sunset Jul 24, 2026 unless extended). This single layer replaces the two struck-down IEEPA layers and is the “Section 122 surcharge” row in the receipt.
• May 7, 2026: the U.S. Court of International Trade held (2-1) that the Section 122 surcharge was unlawful. On May 12, 2026 the Federal Circuit entered an administrative stay, so the 10% surcharge REMAINS in force and is still being collected while the government’s appeal proceeds. This tool continues to apply it but flags that it is under appeal and could be vacated.

Section 301 duties (China-only) are a separate USTR statutory authority and were not affected by the ruling. The category buckets use a List-4A / List-3 blend; high-profile sectoral rates fall outside the Temu / Shein consumer mix and are not applied to your estimate, but for reference they include: Electric vehicles 100%, Lithium-ion EV batteries 25%, Solar cells 50%, Semiconductors 50%.

What this tool does NOT do

• It does not give customs, legal, or tax advice. The figure shown is an estimate based on published rate schedules, not a binding classification.
• It does not determine the final duty. US Customs and Border Protection determines final duty at the time of entry based on the HTSUS classification, country of origin documentation, and any applicable trade-remedy stacks.
• It does not file a customs entry on your behalf or replace a licensed customs broker.
• It does not look up the HTSUS sub-heading for a specific SKU — the category picker collapses the catalog to chapter-level averages. Sub-heading-specific rates can be materially different.
• It does not store your input on a server. All computation runs in your browser; nothing is sent to a backend.

Sources and retrieval dates

The rate tables in this tool are pinned to dataset version 2026.06.16, last verified on 2026-06-16. Because the US tariff regime on Chinese goods changed three times in six months, rates older than 14 days display an amber “rates may be outdated” badge in the receipt.

• Supreme Court strikes down IEEPA tariffs (decided Feb 20, 2026) — WilmerHale client alert (retrieved 2026-06-12)
• IEEPA tariffs terminated; replacement Section 122 global 10% surcharge takes effect Feb 24, 2026 — Covington (retrieved 2026-06-12)
• United States terminates IEEPA-based tariffs following Supreme Court decision — White & Case (retrieved 2026-06-12)
• USTR Section 301 China — Lists 1-4 final determination (survives the SCOTUS ruling; separate statutory authority) (retrieved 2026-06-12)
• Section 122 global tariffs invalidated by the Court of International Trade (May 7, 2026); Federal Circuit administrative stay (May 12, 2026) keeps them in force pending appeal — Gibson Dunn (retrieved 2026-06-16)
• CBP HTSUS 2026 Revision 1 — MFN base chapter rates (retrieved 2026-06-16)
• 19 CFR 24.23 — Merchandise Processing Fee schedule (FY2026 rates effective Oct 1, 2025; CSMS #65741993, 90 FR 34665) (retrieved 2026-06-16)
• Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries (White House, Feb 20, 2026) (retrieved 2026-06-12)
• CBP fact sheet — suspension of duty-free de minimis; postal specific-duty option ($80/$160/$200) Aug 29 2025–Feb 28 2026 (retrieved 2026-06-12)

FTC-style disclaimer

Results are estimates only and do not constitute customs, legal, or tax advice. CBP determines final duty at entry. Rates change frequently — check the dataset version above. If the parcel value, regulatory exposure, or classification uncertainty is material to your decision, retain a licensed customs broker before placing the order.

When to use this tool vs a licensed customs broker

Use this tool for consumer-scale Temu / Shein / AliExpress orders where you want a rough estimate of the post-de-minimis duty burden before clicking buy.

Use a licensed customs broker if the parcel value exceeds $2,500 (formal entry threshold), if you are importing for resale, if the HS classification is ambiguous, or if you need a binding ruling. A broker can also evaluate FTA eligibility (USMCA, KORUS, etc.) and exclusion processes that this tool does not model.