Importing: Apparel (HS code: 392620), Origin: China
(1) De-minimis clearance suspended effective August 29, 2025
(2) 6.5% standard (MFN) rate + 10.0% Section 122 surcharge + 25.0% Section 301 China tariffs​.
(3) Sales Tax: FOB calculation base. No de-minimis rule applicable.
(4) 7.25% (California state tax) + 0.5% (Sacramento county tax) + 1.0% (Sacramento city tax)