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Methodology

Audit-Ready Calculations in Three Steps

LandedHTS applies every trade remedy in the correct legal order, using the same regulatory framework as licensed customs brokers.

STEP 1

Enter Your Shipment Details

Provide the HTS code, country of origin, transaction value, freight costs, and quantity. Select applicable flags: ocean shipment, FTA preference, GSP claimed, USMCA exemption, or TIB bond.

STEP 2

LandedHTS Applies Every Trade Remedy

The calculation engine processes trade remedies in the correct legal order:

1. Base Rate (MFN)

The general duty rate from the Harmonized Tariff Schedule. FTA preference takes priority over GSP, which takes priority over MFN. These are sequential — never additive.

2. Section 301 (Trade Act)

Additional duties on goods from specific countries. Applied as a percentage of dutiable value. List-specific rates (List 1, 2, 3, 4A).

3. Section 232 — EXCLUSIVE

Per Executive Order 14289 (April 29, 2025), Section 232 duties are exclusive — they never stack with other trade remedies. Only the highest applicable rate applies. Covers steel, aluminum, copper, autos, auto parts, semiconductors, and lumber.

4. Section 122 (10% Temporary Surcharge)

A 10% temporary surcharge on imports. Expires July 24, 2026. USMCA goods, CAFTA-DR goods, Section 232-covered goods, and Annex II goods are exempt. Does not stack with Section 232.

5. FTA / GSP / USMCA

Free Trade Agreement and Generalized System of Preferences rates are applied when claimed. FTA takes priority over GSP. USMCA goods receive Section 122 exemption.

6. MPF (Merchandise Processing Fee)

0.3464% of dutiable value per entry. Minimum $31.67, maximum $614.35. Applied per entry, not per line. Some goods are MPF-exempt.

7. HMF (Harbor Maintenance Fee)

0.125% of cargo value for ocean shipments only. Not applicable to air or land shipments.

STEP 3

Get Your Audit-Ready Results

Every calculation returns a detailed breakdown: base rate, each applicable trade remedy, fees, and total landed cost. Results include the formula version and as-of date for audit compliance.

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