Duty Ledger

Duty Ledger Digest · Kitchen & Home imports

Issue No. 0 — the public sample

Per-category, reconciliation-first: the three HTS buckets this category lives in, what actually moved between June 16 and July 15, 2026, and the exact questions to take to your broker.

Category kitchen & home (DTC importers) Window 16 Jun – 15 Jul 2026 Status permanent public sample — paid issues anchor to your filed codes

How to read this

Three colors, one rule. Verified quoted from the linked government text or a dated live lookup — hand it to an auditor. Labeled estimate arithmetic on stated inputs — check the inputs, not our math. Ask your broker a genuine classification call — we flag it, we never guess it. One invented rate would be fatal to this product, so there are none.

Your three buckets

Where a kitchen & home importer's duty bill usually lives. Headings are context, not classification — your filed entries are the source of truth (and CBP's January 2026 AI-classification ruling, HQ H350722, is exactly why we defer full codes to your broker or your own 7501s).

7323.93.00 — table/kitchen articles, stainless steelVerified 2% general Live USITC HTS lookup, Revision 11 (2026), checked 16 Jul 2026 — hts.usitc.gov.
7615.10 — aluminum table/kitchen articlesVerified e.g. cast: 3.1% Sub-lines differ (7615.10.20 "Cast" shows 3.1% general). Same live lookup, 16 Jul 2026.
7013.42 — low-expansion glass table/kitchen wareVerified value-tiered Rate depends on unit value (e.g. 22.5% not over $3 each; 11.3% over $3 but not over $5). Same live lookup, 16 Jul 2026 — one reason the per-SKU ledger beats a flat "rate" column.

What moved this month

Move 1 · Certain — the 10% surcharge sunsets July 24

The temporary import surcharge that has sat on top of nearly every entry since late February ends next Friday, by operation of law. The government's own words:

"Accordingly, I impose, for a period of 150 days, a temporary import surcharge of 10 percent ad valorem, as described below, on articles imported into the United States, effective February 24, 2026."
Proclamation 11012, Federal Register doc. 2026-03824 (91 FR 9339, pub. 25 Feb 2026) — in the Duty Ledger archive.

Priced against one illustrative stainless-cookware entry (replace the entered value with yours):

Entered value per entryLabeled input $42,000 Illustrative input for the sample — a real statement uses the entered value from your broker invoice or 7501.
Base duty, HTS 7323.93.00 · 2%Verified $840 2% × $42,000. The 2% survives July 24 — only the surcharge dies.
§122 surcharge · 10% (through Jul 23)Labeled estimate $4,200 10% × $42,000, rate quoted above. Assumes no 9903.03.02–.11 exemption applies to your goods — that's a filing fact on your entries, not a guess we'll make.
§301 / AD-CVD stack, if China-originAsk your broker not included Whether your line sits on an active §301 list or an AD/CVD order — and at what rate — is a classification call on your real entries. Unaffected by the July 24 sunset either way.
What the sunset removes, per such entry $4,200 The full worked briefing, with every source linked: the July 24 sunset page.

Ask your broker: "On my entries filed since Feb 24, what did we actually pay under heading 9903.03.01 — and are my July entries coded so the surcharge drops off for anything entered July 24 or later?"

Move 2 · In force — de minimis is suspended for direct parcels

Two final rules published June 24 suspend the de minimis exemption indefinitely — one for mail shipments (with a new postal informal-entry process), one for merchandise arriving by every other mode. If any of your volume ships direct to U.S. buyers as low-value parcels, its entry math changed.

Federal Register docs 2026-12669 and 2026-12670 (both Rules, pub. 24 Jun 2026) — in the Duty Ledger archive. We quote no parcel-level dollar figures here: what a parcel now owes depends on your channel and classification. Ask your broker

Ask your broker (or 3PL): "Which of my shipments were clearing under de minimis, and what do those same parcels pay as informal entries now?"

Move 3 · Proposed, not in force — the Section 301 forced-labor wave

On June 5, USTR published determinations in 60 investigations and proposed new tariffs:

"…the Trade Representative proposes 10% as the rate of additional duties. For all other economies, the Trade Representative proposes 12.5% as the rate of additional duties."
USTR notice, Federal Register doc. 2026-11296 (91 FR 34272, pub. 5 Jun 2026) — in the Duty Ledger archive.

Comments closed July 6; hearings ran the week of July 7. No rate is in force from this action yet — any duties land only via a further Federal Register notice, which had not been published as of July 16. The collector checks daily; the day it publishes, it's in the archive and in this digest.

Ask your broker: "If a final notice issues, which of my origin countries are on it, at which of the two rates — and does it stack on my existing duties?"

Watchlist

The receipt

Every document above is a row in the Duty Ledger archive — 4,288 federal tariff documents on record, recorded daily at 15:00 UTC since 12 Jul 2026 (documents older than that were backfilled on 12 Jul 2026 from the Federal Register's public API; documents from 13 Jul onward were captured the day they published, and the archive stores exactly when each was first seen). If any number here differs from your broker invoice, reply and say so — the reconciliation, and the correction if we owe one, ships in the next issue and on the public changelog.

Join the founding list Read the July 24 briefing