De Minimis Suspension: Luxury Goods US Import Guide

We’ve managed thousands of luxury shipments — bags, watches, jewelry, and fashion pieces — from China to the United States over the years. The old De Minimis rules made small shipments relatively straightforward.

On July 30, 2025, President Trump signed Executive Order 14324, titled “Suspending Duty-Free De Minimis Treatment for All Countries.” This order officially suspended the duty-free de minimis exemption under 19 U.S.C. § 1321(a)(2)(C), effective August 29, 2025, at 12:01 a.m. EDT. The de minimis suspension has since been extended through subsequent actions, including Executive Order 14388 issued on February 20, 2026.

As a result, nearly all imports into the United States — regardless of value — now require formal customs entry, accurate 10-digit HTS classification, and payment of applicable duties, taxes, and fees.

This guide provides practical information on the current requirements.

What the Policy Change Means

The exemption that previously allowed shipments valued at $800 or less to enter duty-free and with simplified procedures no longer applies. Most shipments must now use appropriate ACE entry types, provide 10-digit HTS codes, and pay all duties, taxes, and fees.

For luxury goods shippers, this has increased both costs and the importance of proper compliance.

Common HTS Codes and Tariff Examples for Luxury Goods

Here are examples of frequently used codes (rates are approximate as of 2026; always verify with current HTSUS):

• Leather handbags (4202.21.9000): Base rate ~9% (for certain valued items). China-origin goods are often subject to additional Section 301 tariffs.
• Wrist watches (9102 series, e.g. 9102.11.0000 or similar): Base rates combine specific duty per unit + ad valorem (typically 5–15% total). Most China-origin watches carry extra Section 301 duties.
• Imitation jewelry (7117.19.9000): Base rates around 8–11%. Additional Section 301 tariffs commonly apply to Chinese-origin items.
• Travel goods / outerwear (Chapter 42 or 62): Varies by material, base 0–16% + potential Section 301 stacking.

Important: Section 301 additional tariffs (often 7.5%–25%) apply on top of base rates for most China-origin luxury goods. Use the USTR Section 301 tool or consult a licensed broker for the latest rates.

Key Compliance Considerations

Beyond tariffs, importers must meet strict requirements on valuation, brand protection, and documentation. Even under DDP arrangements, the importer of record (usually the US consignee) bears ultimate legal responsibility for the accuracy of declarations, payment of duties, and compliance with CBP rules, including brand authorization where required. Failure to provide proper valuation proof or authorizations can lead to penalties, holds, or seizures.

Vantage Forwarding DDP Service

Our Delivered Duty Paid service manages pickup in China, HTS classification support, duty handling, professional clearance, and delivery in the US. We focus on secure handling suitable for high-value and sensitive luxury items, helping reduce administrative burden for our clients.

Practical Landed Cost Calculation Steps

Use this straightforward approach:

1. Calculate CIF value = Goods cost + Insurance + Freight to US gateway.
2. Determine customs value (CIF + any dutiable assists/royalties).
3. Apply correct 10-digit HTS code: Customs value × Base tariff rate = Base duty.
4. Add Section 301 (and any other) additional tariffs.
5. Include MPF (Merchandise Processing Fee ≈0.3464%), harbor fees, broker charges, and inland delivery.
6. Compare DDP total vs. DDU and factor in potential clearance time.

We recommend maintaining an Excel template for repeat SKUs. One mid-volume luxury accessories client reported their average per-shipment compliance handling and delay-related costs increased notably after the August 2025 change, leading them to consolidate more volume under DDP routing for better predictability.

Next Steps

Review your product classifications against the latest tariff schedule. For frequent or high-value shipments, early coordination with an experienced forwarder helps.

Need a DDP estimate? Submit your product details and quantities using the form below. Our team will provide a classification review and landed cost breakdown, typically within 24 hours. You can also message us on WeChat or WhatsApp (vantageforwarding) with your item list.

The rules continue to evolve. We stay focused on compliant, practical solutions to support your luxury goods shipments to the US market.

Feel free to reach out with any questions.