US import duty on backpacks from China
Verified: worked out 2 independent ways from the tariff schedule, and the 2 readings agree.
Backpacks, imported from China: the effective US import duty is 55.1%, read from HTS 2026 Revision 18 on 10 September 2026.
On a unit that cost you $100, the duty is $55.10 and the landed cost before freight and brokerage is $155.10. What that does to a margin, and what else counts in landed cost, is worked through in the landed cost note.
The working
Tariff line 4202.92.31.20, resolved at 4202.92.31, classified in the schedule as: Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; trave › Other › With outer surface of sheeting of plastics or of textile materials › Travel, sports and similar bags › With outer surface of textile materials › Of man-made fibers › Backpacks. Base duty: MFN general '17.6%' on 4202.92.31.
| Layer that applies | What it is | Adds |
|---|---|---|
| 9903.05.31 | adds 12.5 points | +12.5 |
| 9903.88.03 | adds 25 points | +25 |
Still printed in the schedule, and left out here
These layers appear against this line in the published schedule and are no longer collected. Each is left out only on the evidence shown. Adding them up as printed would give 95.1%, and that is the number a straight reading of the schedule gives.
| Layer | Why it is left out | Would add |
|---|---|---|
| 9903.01.20 | IEEPA duties: northern/southern border + synthetic-opioid (China) + reciprocal baseline and related carve-outs (U.S. note 2 block). Stopped 24 February 2026. Evidence: Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. Feb. 20, 2026), consolidated with Trump v. V.O.S. Selections, Inc.; Ending Collection of International Emergency Economic Powers Act Duties; Ending Certain Tariff Actions (Feb. 20, 2026) | +10 not charged |
| 9903.01.24 | IEEPA duties: northern/southern border + synthetic-opioid (China) + reciprocal baseline and related carve-outs (U.S. note 2 block). Stopped 24 February 2026. Evidence: Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. Feb. 20, 2026), consolidated with Trump v. V.O.S. Selections, Inc.; Ending Collection of International Emergency Economic Powers Act Duties; Ending Certain Tariff Actions (Feb. 20, 2026) | +10 not charged |
| 9903.01.25 | IEEPA duties: northern/southern border + synthetic-opioid (China) + reciprocal baseline and related carve-outs (U.S. note 2 block). Stopped 24 February 2026. Evidence: Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. Feb. 20, 2026), consolidated with Trump v. V.O.S. Selections, Inc.; Ending Collection of International Emergency Economic Powers Act Duties; Ending Certain Tariff Actions (Feb. 20, 2026) | +10 not charged |
| 9903.03.01 | Section 122 temporary import surcharge (+10%, any country), the balance-of-payments surcharge that replaced the vacated IEEPA duties. Stopped 24 July 2026. Evidence: Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems (20 February 2026); 19 U.S.C. 2132(a) (Trade Act of 1974, Section 122); Guidance on the temporary import surcharge under Section 122 of the Trade Act of 1974 (23 February 2026) | +10 not charged |
How current is this?
This page is rendered from the record the pipeline wrote at 06:10 UTC on 10 September 2026, reading HTS 2026 Revision 18. The schedule is read again at 06:10 and 18:10 UTC every day, each rate is worked out 2 independent ways, and a layer is left out only on a court ruling, a Federal Register action or a CBP notice. If you are reading this long after that date, the number may have moved; the date is on the page so that a quote of it carries its own expiry.
Duty Diligence does this for every product in a Shopify store, from the cost, HS code and country of origin already kept there, and shows the landed cost and margin per product. The margin snapshot is free: Duty Diligence on the Shopify App Store.
Informational estimate from published sources, read at hts.usitc.gov, and not customs, legal or financial advice. The classification of your own goods is a judgement this page does not make. How a rate is built, step by step: the worked example.