Classification and duties · 2 min read
Import duty per kilogram: calculate a specific or compound rate
A percentage duty uses customs value; a specific duty uses a stated quantity. A compound rate uses both. Read the duty expression and unit of quantity before entering kilos, pieces or other units. Missing quantity means an incomplete estimate, not a zero duty.
Read value and quantity as separate inputs
The HTS provides a unit-of-quantity column, and some lines require more than one reporting unit. A logistics invoice can show gross weight, volumetric weight or chargeable weight; none should be copied into a tariff field without checking the relevant goods quantity. Ask the broker which measurement the particular provision requires and obtain it from the packing or production records.
- Keep customs value and quantity totals for the same line of goods.
- Label the measurement and conversion, rather than entering an unlabeled number.
- Do not use air-freight chargeable weight as goods kilograms by default.
A hypothetical compound-rate worksheet
| Component | Hypothetical calculation | Amount (USD) |
|---|---|---|
| Specific duty | 0.40 USD/kg × 300 kg | 120 |
| Value-based duty | 5% × 6,000 USD | 300 |
| Compound duty subtotal | 120 + 300 | 420 |
The invented compound duty is USD 420, equivalent to 7% of this example’s customs value. That 7% is a result of the selected value and quantity, not a reusable tariff rate. If value changes to USD 12,000 but quantity stays 300 kg, the same invented expression yields USD 720: USD 120 specific plus USD 600 percentage duty.
Complete quantities before pressing Calculate
Choose the verified product, enter the full customs value and add kilograms or other requested units before submitting. LandedLlama preserves the previous estimate when inputs change. If a charge still has an unknown amount, treat the displayed figure as the calculated subtotal and read its warnings. Recalculate manually after supplying the missing information.
Assumptions and limits
Assumptions
- All example rates are invented teaching inputs, not rates for a named product.
- Example: USD 6,000 customs value and 300 kg of goods in the required tariff quantity.
Costs and duties not included
- Additional duties, government fees and broker charges are outside the arithmetic example.
Prepare your own estimate
Use your shipment details to open the existing calculator.
Use digits and a dot, with up to two decimals (for example, 1200.50).
Opening the calculator prepares these inputs. Only pressing Calculate uses a calculation from your plan.
You will need to select the correct HTS code in the calculator before it can estimate duties.
Common questions
Does a blank kilogram field mean zero duty?
No. When quantity is required for an amount, a blank input leaves that component unresolved.
Can I reuse the effective percentage from another shipment?
Not for a specific or compound duty without recalculating. The value-to-quantity relationship can change.
Sources
- HTS classification and unit-of-quantity FAQs
USITC · Checked
- 19 CFR 141.86: contents of invoices
CBP / eCFR · Checked
Related guides
Classification and duties · 2 min read
HS code vs. U.S. HTS code: classify before you calculate
Understand the shared six-digit HS base, U.S. extensions, notes and the evidence needed to validate an import classification.
Import costs · 3 min read
Documents and facts to gather before estimating a U.S. import
Request the product, price, origin and transport facts needed for a useful estimate, while separating preparation from formal entry requirements.