TEYING BUYER GUIDE · UPDATED OCTOBER 1, 2026

Landed Cost Calculator for Jewelry Imports: The 2026 Formula

The landed cost formula is goods value plus freight, duty, MPF, HMF, brokerage, and any advance fee. This walks the 2026 calculation line by line, runs a real 60-piece brass ring order through it, and shows why DDP and DDU quotes for the same goods do not compare until the fees are broken out.

By Qiu Qiu, Founder and Design Lead at TEYING · October 1, 2026

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

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.

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 TEYING, 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.

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 TEYING 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.