TL;DR: For UK-origin goods to the USA, the all-in duty rate is (a) the HS code's category rate plus (b) a 10% UK-origin tariff surcharge. The two are added together — the surcharge is not a floor. Apply the total to your declared customs value. The table below covers the most common UK ecommerce categories; for anything else, look up your HS code at hts.usitc.gov and add 10%.
How US import duty works after de minimis
Until August 2025, parcels under $800 entered the US duty-free. Executive Order 14324 ended that exemption for commercial carriers on 29 August 2025, and for postal-network parcels on 28 February 2026. From that date forward, every UK→US parcel pays full ad valorem duty — a percentage of declared value, calculated per shipment using the parcel's Harmonized Tariff Schedule (HS) code.
Two components apply, and the duty you owe is the sum of the two:
- The HS category rate — what the USITC tariff schedule says for that specific product (e.g. 16.5% for cotton T-shirts, 0% for books).
- The origin-based tariff surcharge — 10% for UK-made goods and 12.5% for most other origins, added on top of the category rate. This is the July 2026 successor to the expired Section 122 baseline, and it applies to every line on the customs entry. "Origin" means where the goods were made, not where they were posted from — a UK-posted parcel of Chinese-made stock takes the 12.5% surcharge.
The two stack: a 16.5% category rate becomes 26.5% all-in, and a 0% category rate becomes 10%. There is no ceiling and no floor — the surcharge is simply added. That also means nothing is duty-free any more: books still have a 0% HS rate, but the 10% surcharge lands on them like everything else.
Worked example — £40 cotton T-shirt
- Declared value: £40 (~$50)
- HS code: 6109.10.00 (cotton T-shirts, knitted)
- Category rate: 16.5% | UK origin surcharge: +10%
- All-in rate: 26.5% (16.5% + 10%, added together)
- Duty owed: £40 × 26.5% = £10.60
- Via UPS Worldwide Economy DDP (TradeWind): ~£18 carrier + £10.60 duty = ~£28.60 all-in, paid by you at booking, buyer pays £0 at the door
All-in duty rates for common UK ecommerce categories
"Category rate" is the USITC HTS rate for the category. "UK surcharge" is the flat 10% origin surcharge on UK-made goods. "All-in rate" is the two added together — what you actually pay. Multiply the all-in rate × declared customs value to get the duty owed.
| Category | HS code | Category rate | UK surcharge | All-in rate |
|---|---|---|---|---|
| Cotton T-shirts, hoodies, knitwear | 6109.10.00 | 16.5% | +10% | 26.5% |
| Cotton scarves | 6214.20.00 | 11.3% | +10% | 21.3% |
| Wool / cashmere scarves | 6214.10.20 | 6.4% | +10% | 16.4% |
| Leather wallets, small leather goods | 4202.31.60 | 8% | +10% | 18% |
| Silver jewellery | 7113.11.50 | 5% | +10% | 15% |
| Gold jewellery (over 50% gold) | 7113.19.50 | 5.5% | +10% | 15.5% |
| Wooden bowls, decorative tableware | 4419.12.00 | 3.2% | +10% | 13.2% |
| Wooden picture frames | 4414.10.00 | 3.9% | +10% | 13.9% |
| Ceramic mugs and tableware | 6912.00.45 | 9.8% | +10% | 19.8% |
| Soy / wax candles | 3406.00.00 | 0% | +10% | 10% |
| Hand-poured soap | 3401.11.50 | 0% | +10% | 10% |
| Tote bags (cotton canvas) | 4202.92.30 | 6.3% | +10% | 16.3% |
| LED light strings | 9405.42.00 | 3.9% | +10% | 13.9% |
| Hardback books | 4901.99.00 | 0% | +10% | 10% |
| Printed art prints / posters | 4911.91.20 | 0% | +10% | 10% |
Category rates current as of July 2026. The HTS is reissued twice yearly; verify against hts.usitc.gov for the latest. Books and printed art prints still carry a 0% category rate under headings 4901 and 4911, but they are no longer duty-free at the border — the 10% UK origin surcharge applies to them too. The surcharge itself is being challenged in the US courts, so rates can move; TradeWind reads the live rate at quote time.
Calculate it yourself in three steps
- Look up the HS code at hts.usitc.gov (free, authoritative). See our HS codes primer if you're new to this.
- Find the category rate. The site shows it as a percentage next to the 10-digit code.
- Add the origin surcharge. All-in rate = category rate + 10% for UK-made goods (+12.5% for most other origins). Multiply that × declared customs value (in USD, converted at current FX).
Skip the spreadsheet — let TradeWind handle it
At TradeWind's booking step, the duty is calculated automatically from your declared value and HS code, billed to you at the time of label generation, and pre-paid to CBP. The US buyer never sees a duty bill. Try it on a real parcel — get a live quote at /ship, no account needed.
Primary sources
- USITC Harmonized Tariff Schedule — official US tariff rates by HS code (the category rate column above).
- Office of the US Trade Representative — administers the Section 301 origin surcharge (the +10% column above).
- Executive Order 14324 — the order ending US de minimis.
- US Customs and Border Protection — implementing agency.
- CBP rulings database — binding precedents for HS-code classification ambiguity.
- UK EORI lookup — verify your UK customs registration.