The short answer: unit price is the first line, not the answer
Landed cost is goods value plus freight, duty, MPF, HMF, brokerage, and any advance fee, divided by the pieces that actually arrive sellable. Two of those lines are fixed per entry, so they hurt a 60-piece order far more than a 2,000-piece order. The rate figures below are general guidance as of October 2026, not customs, tax, or legal advice.
The formula, line by line
| Line | Charged on | 2026 figure (confirm with your broker) |
|---|---|---|
| Goods value | Factory invoice | Unit price x quantity |
| Freight and insurance | Quoted per shipment | By destination, weight, and volume |
| MFN duty | Customs value | 8% to 11% for HTS 7117 lines; 5% to 13.5% for 7113.11 lines |
| Section 301 List 4A (9903.88.15) | Customs value | 7.5% |
| Section 301 forced labor (9903.05.31) | Customs value | 12.5% for China origin |
| MPF (merchandise processing fee) | Customs value | 0.3464%, with a $33.58 minimum and $651.50 maximum per formal entry (FY2026) |
| HMF (harbor maintenance fee) | Customs value | 0.125%, ocean freight only |
| Brokerage and clearance | Per entry | Quoted by the broker |
| Advance or disbursement fee | Duty and tax advanced | A percentage with a minimum, per the carrier's published tariff |
| Inland delivery | Per shipment | Quoted |
Two mechanics matter more than the rates. First, US customs value is normally the FOB transaction value, so international freight and insurance sit outside the dutiable base, unlike CIF-based markets. Second, the MPF minimum applies per entry, so splitting a shipment into two entries doubles a fixed cost rather than saving anything.
Worked example: 60 gold-plated brass rings
Order: 60 pieces, gold-plated brass rings, at the $1.50 to $5.00 per piece range. Goods value lands between $90 and $300, and the full range is worth running because the fixed fees behave differently at each end. Duty is calculated at 31%, the October 2026 stack for HTS 7117.19.90 from China.
| Line | 60 pieces at $1.50 | 60 pieces at $5.00 |
|---|---|---|
| Goods value | $90.00 | $300.00 |
| Duty at 31% | $27.90 | $93.00 |
| MPF | $33.58 minimum applies | $33.58 minimum applies |
| HMF (ocean) | $0.11 | $0.38 |
| Duty and fees subtotal | $61.59 | $126.96 |
| Cost before freight and brokerage | $151.59 | $426.96 |
| Per piece before freight and brokerage | $2.53 | $7.12 |
| Uplift over unit price | +69% | +42% |
The pattern is the point. At $1.50 a piece, duty and fees add more than two thirds to the unit cost, because the MPF minimum alone is larger than the duty on the shipment. At $5.00 a piece, the same fixed fees are spread across a bigger value and the uplift drops to about two fifths. Neither column includes freight, brokerage, or the advance fee, which are quoted per shipment and added on top.
Three adjustments change these numbers, so run them against your own quote:
- Air freight removes the HMF line, normally a rounding item at this size.
- Entries under $2,500 are often filed as informal entries at a flat MPF by filing method rather than the ad valorem minimum. Ask your broker which treatment applies, because it is the single largest swing in the table.
- A 925 silver ring under 7113.11.20 carries 13.5% MFN instead of 11%, which lifts the duty stack to about 33.5%.
The fixed costs are what small orders forget
At 60 pieces, the per-entry costs behave like a second unit price.
- MPF minimum, per entry: $33.58
- Brokerage or clearance handling, per entry: quoted, but charged once whether the shipment holds 60 pieces or 600
- Advance fee on duty paid by the carrier, per shipment: a percentage of the amount advanced, with a minimum
- Currency conversion and payment fees, per payment: 7 payment routes are in use with Qiuqiu Atelier, and each carries its own cost
None of those lines care how many rings are in the carton. That is why the per-piece uplift falls as order size rises, and why a buyer comparing a 60-piece order with a 1,000-piece order should compare the landed per piece, not the quoted unit price.
DDP vs DDU: the same duty, different fees
DDP means the seller delivers with duty paid. DDU, now written DAP, means the seller delivers to a named place and the buyer handles duty and clearance. The duty itself does not change with the Incoterm. What changes is who advances it, and what that costs.
| Cost | DDP | DDU / DAP |
|---|---|---|
| Freight | Inside the quoted price | Your forwarder or the carrier |
| Duty and fees | Stated as paid by the seller | Advanced by the carrier or broker, billed to you |
| Advance or disbursement fee | Hidden in the unit price, or absent | Charged on the duty advanced, percentage with a minimum |
| Brokerage | The seller's forwarder handles entry | Your broker, or the carrier's |
| Delay and storage if the entry is held | Seller absorbs or recharges | Normally billed to you |
| Importer of record | Still normally your US entity | Your US entity |
Two tests separate a real DDP quote from a marketing number. Ask what duty assumption is inside the price, and what happens if the assessment comes in higher. A DDP price built on an outdated rate is a quote that gets renegotiated after the goods arrive. And check who is named as importer of record: a Chinese factory cannot hold that role on a US entry simply because the invoice says DDP, so the entry still needs a US commercial importer, normally your company and EIN.
Compare quotations on one Incoterm, written into the purchase order, and ask both suppliers for the same three numbers: unit price, freight to your door, and who pays duty. Anything else is a comparison of two different offers.
Making the formula work before the order
Three habits keep the landed number stable. Agree the classification with a broker before the first bulk order, not after the shipment is booked. Ask the factory for material, finish, and origin per SKU so the invoice supports the code. And keep one spreadsheet line per entry with duty, MPF, HMF, brokerage, and the advance fee, because after three orders the pattern of your own fixed costs becomes predictable.
If you are pricing a first order, send the reference image and target quantity through the Qiuqiu Atelier quote form. We will confirm base material, finish, and which shipment documents we can provide, so your broker can price the entry from facts.
FAQ
What percentage should I add for duty on a jewelry order from China?
As of October 2026, use roughly 28% to 31% of the goods value for gold-plated brass under HTS 7117, and about 33.5% for 925 silver under 7113.11.20, then add MPF, HMF, brokerage, and any advance fee. Those are ranges, not quoted rates. Your broker confirms against the current schedule and the exact ten-digit line.
Is DDP or DDU cheaper for a jewelry order?
The duty is the same under both. DDP folds it into the unit price, which makes comparison hard and hides the rate assumption. DDU bills it to you through the carrier, with an advance fee, but keeps every line visible. Compare quotations on the same Incoterm and ask what duty rate is inside a DDP price.
Why does the landed cost per piece drop so much on a larger order?
Because the MPF minimum, the brokerage charge, and the carrier advance fee are fixed per entry or per shipment. Spreading them across 1,000 pieces instead of 60 can cut the per-piece uplift by more than half. The unit price matters, but on small orders the fixed fees often matter more.
Do I pay duty on the freight cost?
Under US valuation practice, customs value is normally the FOB transaction value, so international freight and insurance are generally outside the dutiable base, unlike CIF-based markets. The harbor maintenance fee applies to ocean shipments only. Confirm the valuation basis with your broker before you rely on it in a pricing model.