Country of Origin and Transshipment
Moving the last assembly step does not move the origin. That is the most expensive misunderstanding in tariff planning.
What decides the rate
Country of origin for duty is not where the goods were shipped from. It turns on where the article was wholly obtained or substantially transformed. A product assembled in Vietnam from Chinese components is Vietnamese only if the assembly produces a new and different article, and the test is whether a new article with a different name, character or use emerged. USMCA adds another test: a tariff shift or a regional value content threshold, which reaches 75% for motor vehicles. Marking rules are a third, separate test.
Where this goes wrong
Origin marking rules and origin rules for duty can differ, and FTA origin rules differ again. Satisfying one does not satisfy the others, so a supply-chain move needs all three checked.
Inputs and assumptions
| Item | Value | Note |
|---|---|---|
| Duty rate source | USITC HTS, release 2026HTSRev22 | Read at build time from the official schedule export. The general rate column. |
| MPF | 0.3464% of entered value, min $34.58, max $670.86 | CBP User Fee Table, FY2027. The ad valorem rate is statutory; the floor and cap are adjusted each October. |
| HMF | 0.125% of entered value, ocean cargo only | CBP User Fee Table. Not charged on air freight. |
| Customs value | Transaction value, normally the price paid for the goods | Freight and insurance are not part of US customs value, unlike CIF jurisdictions. |
Questions this page answers
If I assemble in Vietnam from Chinese parts, is the product Vietnamese?
Only if the assembly produces a new and different article, meaning a substantial transformation. Otherwise origin follows the components, and China-specific measures follow the goods.
Are origin marking and origin for duty the same test?
No, and FTA origin rules are a third test. Satisfying one does not satisfy the others, so a supply-chain move has to be checked against all three before it is priced.
Does this estimate include anti-dumping duty?
No. Anti-dumping and countervailing duty are case-specific and can exceed every other layer combined, so they are outside the estimate by design. The calculator covers base duty, the Section 301 and 232 layers you enter, the merchandise processing fee and the harbor maintenance fee.
Data release: 2026HTSRev22. Content as of November 10, 2026. Found an error? Tell us and it gets corrected.