TL;DR: For UK-origin goods to the USA, the effective duty rate is the higher of (a) the HS code's category rate and (b) the 10% UK reciprocal-tariff floor. Apply that percentage 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.
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 rates apply, and the effective duty is the higher 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 UK reciprocal-tariff floor (10%) — a flat minimum for all UK-origin imports, imposed by EO 14324.
If your HS category rate is above 10%, you pay the category rate. If it's below 10%, you pay 10%. Either way, the floor never undercuts the schedule — it only raises it.
Worked example — £40 cotton T-shirt
- Declared value: £40 (~$50)
- HS code: 6109.10.00 (cotton T-shirts, knitted)
- Category rate: 16.5% | UK reciprocal floor: 10%
- Effective rate: 16.5% (the higher of the two)
- Duty owed: £40 × 16.5% = £6.60
- Via UPS Worldwide Economy DDP (TradeWind): ~£18 carrier + £6.60 duty = ~£24.60 all-in, paid by you at booking, buyer pays £0 at the door
Effective duty rates for common UK ecommerce categories
"Category rate" is the USITC HTS rate for the category. "Effective rate" is what you actually pay after applying the 10% UK reciprocal-tariff floor. Multiply effective rate × declared customs value to get the duty owed.
| Category | HS code | Category rate | Effective rate |
|---|---|---|---|
| Cotton T-shirts, hoodies, knitwear | 6109.10.00 | 16.5% | 16.5% |
| Cotton scarves | 6214.20.00 | 11.3% | 11.3% |
| Wool / cashmere scarves | 6214.10.20 | 6.4% | 10% |
| Leather wallets, small leather goods | 4202.31.60 | 8% | 10% |
| Silver jewellery | 7113.11.50 | 5% | 10% |
| Gold jewellery (over 50% gold) | 7113.19.50 | 5.5% | 10% |
| Wooden bowls, decorative tableware | 4419.12.00 | 3.2% | 10% |
| Wooden picture frames | 4414.10.00 | 3.9% | 10% |
| Ceramic mugs and tableware | 6912.00.45 | 9.8% | 10% |
| Soy / wax candles | 3406.00.00 | 0% | 10% |
| Hand-poured soap | 3401.11.50 | 0% | 10% |
| Tote bags (cotton canvas) | 4202.92.30 | 6.3% | 10% |
| LED light strings | 9405.42.00 | 3.9% | 10% |
| Hardback books | 4901.99.00 | 0% | 0% |
| Printed art prints / posters | 4911.91.20 | 0% | 0% |
Rates current as of May 2026. The HTS is reissued twice yearly; verify against hts.usitc.gov for the latest. Books and printed art prints remain genuinely duty-free under headings 4901 and 4911.
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.
- Apply the floor. Effective rate = max(category rate, 10%). 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.
- 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.