How to Calculate Landed Cost for China Fixture Imports in 2026

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A factory unit price is only the first line of the cost. A toilet that looks cheaper on the invoice can cost more once it is on site, after freight, damage and labor. This guide shows how to calculate landed cost the way a fixture importer needs it: per SKU, per unit and per installed room.

It is written for the four people who sign off an import budget: finance, purchasing, operations and compliance. Container loading, Incoterms, LCL, cargo insurance and transit time each get a separate article in this cluster, so here they appear only as inputs.

Where fixture budgets leak after the FOB price

Most landed cost guides work one SKU at a time and spread freight evenly per unit. Sanitary ware breaks that approach in four places.

Freight follows volume, not price

A solid surface tub and a brass faucet can ride in the same container. The tub takes far more space, yet a split by value puts more freight on the faucet carton than its size justifies. The tub then looks more profitable than it is.

Duty depends on material and heading

Porcelain toilets, stainless sinks, acrylic tubs and copper-alloy faucets sit under different HTS headings at different rates. One blended percentage across a mixed load overstates duty on some lines and understates it on others.

Breakage costs money even when nobody files a claim

A cracked bowl means a replacement unit, another freight leg, a second install visit and sometimes a late room handover. A calculator that stops at the port never sees those costs.

Installation can rival the product price

On hotel and multifamily work, the number that matters is cost per installed room. Labor, site storage and carry-up to upper floors belong in the model as inputs your installer quotes.

The landed cost stack for fixtures bought FOB China

Each line is paid to the factory, at the U.S. border, after the port, or later in use. Keep every line in its own column so finance can audit it.

Cost line	What sets it	Owner	Allocation key
FOB product price	Written quotation per model	Purchasing	Direct to each SKU
Ocean freight and origin/destination charges	Forwarder quote	Purchasing / logistics	Carton CBM share
Cargo insurance	Insured value and premium rate	Finance	FOB value share
Base duty	HTS rate for your code × entered value	Compliance / broker	Per SKU at its own rate
Chapter 99 additional duty	Current Chapter 99 lines for China-origin goods	Compliance / broker	Per SKU at its own rate
Merchandise processing fee (MPF)	0.3464% of entered value, with a floor and a cap	Broker	FOB value share
Harbor maintenance fee (HMF)	0.125% of value on ocean cargo	Broker	FOB value share
Customs broker fees, ISF filing and bond	Broker tariff	Finance	Value share or per entry line
Exam, demurrage and detention	Forwarder and terminal tariff, only if delayed	Operations	Carton CBM share
Drayage and final delivery	Trucker quote, distance, liftgate	Operations	Carton CBM share
Destination unloading and receiving	Warehouse quote for floor-loaded cartons	Operations	Carton CBM or carton count
FX and deposit financing	Your bank rate and payment terms	Finance	FOB value share
Breakage reserve	Your reserve % per product family	Finance / operations	Per SKU
Installation and site handling	Installer quote per fixture	Project manager	Per installed unit

The first thirteen lines give landed cost. Add installation and you have installed cost, which is the figure a developer compares across bids.

Customs value, duty, merchandise processing fee and harbor maintenance fee

These lines follow federal rules, so finance can recompute each one from the entry summary. Your broker files them, but nobody should have to take them on trust.

What value does CBP charge duty on?

Under 19 CFR 152.102, the price actually paid excludes transportation, insurance and related services for the international shipment. On an FOB China purchase, the invoice price is therefore the usual starting point for entered value. Under 19 U.S.C. 1401a, packing costs, assists and any selling commission the buyer pays outside the invoice are added to it. Buying commissions are not on that list, so give your broker the full payment picture and confirm each item.

Duty: start from the HTS code, not a blended rate

The USITC Harmonized Tariff Schedule lists these column 1 general rates: 6910.10.00 porcelain or china sanitary ware at 5.8%, 6910.90.00 other ceramic at 5.7%, 3922.10.00 plastic baths and sinks at 6.3%, 7324.10.00 stainless steel sinks at 3.4%, and 8481.80.10 copper faucets at 4%.

Treat those as examples, not as your classification. Vanities, solid surface tubs and glass sinks need their own codes confirmed. CBP's Section 301 FAQ states that the additional duties apply only to products of China and are reported on Chapter 99 lines. Those layers change often, so your broker must confirm them per code for the expected entry date.

Merchandise processing fee in FY2027: rate, floor and cap

The Federal Register notice of 31 Jul 2026 keeps the MPF rate at 0.3464%. From October 1, 2026, the minimum is 34.58 and the maximum 670.86 U.S. dollars per formal entry. Dividing each limit by the rate gives two breakpoints.

Below an entered value of 9,982.68 dollars, you pay the floor. Above 193,666.28 dollars, you pay the cap. Between the two, MPF moves in step with value, so check where your entry sits.

Harbor maintenance fee: ocean cargo, same basis as duty

19 CFR 24.24 sets the harbor maintenance fee at 0.125% of cargo value, using the CBP appraised value that also serves for duty. Unlike MPF, the rule sets no cap, so HMF grows with every dollar of entered value.

When informal entry changes the math

19 CFR 143.21 allows informal entry for shipments up to 2,500 dollars, except articles valued over 250 dollars classified in Chapter 99, Subchapters III and IV. China-origin samples can fall into that exception, so ask your broker before you budget a sample shipment at informal-entry rates.

How to calculate landed cost per SKU: the formula block

Build the model per SKU, not per container. The container is only the event that creates the shared costs.

CBM_i is the packed carton volume per piece times quantity, taken from the packing list. The reserve sits on the landed base because a broken unit has also used up its freight and duty. If you order reserve pieces instead of holding a money reserve, put them in FOB_i, divide by installable quantity, and drop Reserve_i. Never do both.

Delay charges such as exams and demurrage go into the freight pool when they occur. FX costs go into the value pool. Which Incoterm you buy on changes which of these lines you pay at all.

Which allocation key fits which cost

The allocation key decides which SKU looks profitable. Match each key to what actually drives the cost.

Allocation key	Use it for	Avoid it for	Distortion if misused
Carton CBM	Ocean freight, drayage, delivery, warehouse space	Duty, MPF, HMF, insurance	None for space-driven costs
Gross weight	Truck legs near a weight limit; stone or cast iron loads	Light, bulky acrylic tubs and vanities	Undercharges bulky light goods
FOB value	Insurance, MPF, HMF, broker fees, FX	Ocean freight	Overcharges small, high-value items such as faucets and smart toilets; undercharges bulky, low-value ones such as one-piece toilets and vanities
Unit count	Per-piece labeling, handling, install	Any shared freight	A faucet carries the same freight as a tub
HTS line	Base duty and Chapter 99 duty	Anything shared	Blended rates hide real duty per SKU

Why per-unit freight can differ about 40 times between SKUs

Two SANIKB pages tie a minimum order to one 40HQ. The XA-8822 solid surface tub page says "Minimum order is 35 pcs, one 1×40HQ container," and the SN015 compact undermount sink page says "Minimum order: 1,500 pcs (1×40HQ container)." The SN015 page adds that "Container loading is approximate and depends on model mix and final packing."

Other tub pages use the same format, such as "35 pcs · 1×40HQ" for the D-8015T and "15 pcs · 1×40HQ" for the BG327 walk-in tub. Read those as minimum orders, not container capacity, and ask for the loading plan to see how much space a minimum run uses. Unused space is still paid for.

Worked example: a mixed 40HQ of six SANIKB models

SANIKB's contact page lists "40HQ — Mixed container" as a procurement plan option. The example mixes five models with published minimums and an NB-3006 vanity at an assumed quantity. Prices, four carton volumes, freight and fees are assumptions, so swap in your own quotes.

Illustrative: model (qty)	Carton CBM total	FOB value	Freight by CBM	Value fees	Base duty (rate)	Reserve (%)	Landed per unit
2021 one-piece toilet (30)	7.50 m³ (0.25 assumed)	$4,500.00	$1,570.80	$97.17	$261.00 (5.8%)	$192.87 (3%)	$220.73
945 smart toilet (20)	4.1055 m³ (0.205275 listed)	$8,400.00	$859.86	$181.38	$487.20 (5.8%, code to confirm)	$297.85 (3%)	$511.31
GL001 glass vessel sink (20)	0.80 m³ (0.04 listed)	$800.00	$167.55	$17.27	$40.00 (5% placeholder)	$51.24 (5%)	$53.80
FYF-01006 faucet (100)	0.50 m³ (0.005 assumed)	$2,500.00	$104.72	$53.98	$100.00 (4%)	$27.59 (1%)	$27.86
D2920 stainless kitchen sink (50)	6.00 m³ (0.12 assumed)	$4,500.00	$1,256.64	$97.17	$153.00 (3.4%)	$60.07 (1%)	$121.34
NB-3006 vanity, 1000 mm (20)	6.40 m³ (0.32 assumed)	$6,000.00	$1,340.42	$129.55	$300.00 (5% placeholder)	$155.40 (2%)	$396.27
Total	25.3055 m³	$26,700.00	$5,300.00	$576.52	$1,341.20	$785.02	$34,702.73 shipment

With realistic inputs the pattern usually holds. Bulky ceramic and cabinet lines absorb most of the freight. Small brass and glass lines take little freight but a larger share of the value-based fees.

The per-room view for hotel and multifamily budgets

Developers compare bids per door, not per SKU. Roll each fixture's landed cost and install labor into one room package.

The multifamily fixture package guide shows how to structure the bill of materials behind that room number.

Planning a mixed container? Send your SKU list, quantities and destination port and ask for packing information per model, so your freight split runs on real carton volumes. SANIKB will reply with quotation, lead time and packing information within 12 business hours.

SANIKB data for your landed cost calculator

Model	Material	Size	Published quantity	Published shipping data	Lead time wording
945 smart bidet toilet	Vitreous china ceramic	680 × 410 × 465 mm	20 pcs	Listed CBM 0.205275; 45 kg gross / 42 kg net	Lead time is 20 to 45 days after deposit.
2021 one-piece toilet	Vitreous china ceramic	700 × 400 × 650 mm	30 pcs	Request packing list	30–45 days after sample approval
GL001 amber glass vessel sink	Tempered Glass	420 × 420 × 145 mm (thickness 12 mm)	20 pcs	0.04 m³; 6.8 kg gross / 5.8 kg net	Not stated; confirm at RFQ
D2920 double bowl kitchen sink	SUS304 stainless steel, 18 gauge (1.2 mm)	736.6 × 508 × 254 mm	50 pcs	Request packing list	30-45 days after sample approval
XA-8822 solid surface tub	Solid Surface	1700 × 750 × 550 mm	35 pcs · 1×40HQ	Request packing list	Confirm in quotation
D-8015T freestanding tub	Acrylic	1700 × 800 × 600 mm	MOQ 35 pcs · 1×40HQ	Request packing list	30-45 days after sample approval
FYF-01006 single-hole faucet	Brass	Not stated, request drawing	100 pcs	Request packing list	30–45 days (typical); confirmed once the split between the two builds is fixed
NB-3006 grid veneer vanity	Stainless steel	1000 / 1500 / 2200 × 560 × 430 mm	Confirm in quotation	Packing contents agreed at quotation	Confirm in quotation

Two notes for purchasing. The 945 spec sheet prints its CBM without a unit, so confirm on the packing list that it means m³ per packed piece. The 945 page also says the model "travels in a mixed 1×20 ft container with other models", so plan a 20-piece run to share space.

Smart toilets add commissioning and spare parts on top of landed cost. The smart toilet landed-cost checklist covers those lines, so they are not repeated here.

Breakage reserve and installation: the lines most calculators skip

Set the reserve per product family

SANIKB's project takeoff calculator page uses a plain rule: "Reserve = installation × your reserve %, rounded up." There, installation means installed quantity: "Installation = rooms × fixtures per unit." That rule orders reserve pieces. If you follow it, the extra pieces are already in FOB and quantity, so skip the money reserve in the formula block.

Set the percentage from your own claims history. Vitreous china and glass deserve a higher reserve than stainless sinks or brass faucets. Do not borrow a figure from a freight blog, because the right number depends on carton build and on how often your cargo is handled.

On packaging, SANIKB's QC and testing page shows a demonstration in which "a packed sink carton is dropped, opened and visually reviewed." The same page says the current clips are visual demonstrations, not laboratory tests. Agree carton construction, drop height and post-drop checks for your own order.

Price installation per installed unit

Installation is a local labor quote, so treat it as an input. Ask your installer to price per fixture type and per floor, including carry-up where no freight elevator exists. The NB-3006 page notes that the cabinet is wall-mounted, so confirm the wall build-up and drain position first.

Setting a reserve for ceramic or glass lines? Ask for the carton construction and packout checklist for your models before you fix the percentage.

Extending landed cost to total cost of ownership over 3-5 years

Landed cost stops at the receiving door. An owner or asset manager keeps paying for the fixture for years. A 3-5 year view adds installation, routine parts, unrecovered damage and disposal.

Unrecovered damage belongs in that formula. Under COGSA, shown in the 46 U.S.C. 30701 note, carrier liability is limited to 500 dollars per package unless value is declared on the bill of lading. Cargo insurance, not carrier liability, is the real cover.

Illustrative 5-year view, one toilet	Option A: higher FOB	Option B: lower FOB
Landed cost per unit (assumed)	$230.00	$200.00
Installation (assumed installer quote)	$180.00	$180.00
Parts and service, 5 years (assumed per year)	$75.00 ($15/yr)	$150.00 ($30/yr)
Callback visits not recovered (assumed)	$30.00	$60.00
Removal and disposal at end (assumed)	$25.00	$25.00
5-year total per toilet	$540.00	$615.00

A lower FOB saving can be erased, or reversed, if upkeep or callbacks are worse; if they match, the saving stands. Get real parts and callback history from your facility team before you compare two options.

When a per-unit landed cost is the wrong number

A per-SKU model earns its keep on container orders. In a few cases it misleads, and a simpler number serves you better.

Skip CBM allocation for single-model containers

If the container holds one model, divide shared costs by the unit count. CBM shares add nothing when every carton is the same.

Do not use one landed cost percentage across categories

A single uplift on every FOB price misprices bulky and small items at the same time. Use it for a first rough budget, never for a selling price.

Do not lock the model before the broker confirms duty

If any SKU still lacks a confirmed HTS code and Chapter 99 status, the model is a draft. Label it that way in the board pack.

Compare whole-shipment cost for samples and top-ups

On a sample or LCL top-up, fixed charges such as the MPF minimum of 34.58 dollars and consolidation fees can outweigh the freight itself. Compare the whole shipment cost per unit against holding the items for the next container.

Who checks which number

Finance owns the model, the reserve percentage and the TCO horizon. It recomputes MPF and HMF from the entry summary and checks them against the broker invoice.

Purchasing owns FOB price, quantity and packing data. It quotes minimums exactly as published, such as "20 pcs" for the 945, or as confirmed in the quotation. SANIKB's OEM and ODM page gives "30–45 days" as standard production after sample approval, which sets when the deposit is tied up.

Operations owns drayage, delivery windows, site storage and installer quotes. Most ISF elements are due no later than 24 hours before the cargo is laden aboard the vessel at the foreign port, under 19 CFR 149.2, so share the packing list early. Customs broker fees for ISF, entry and bond belong in the value pool.

Compliance owns classification, Chapter 99 lines and product certificates. SANIKB states its products are cUPC certified; ask for the current certificate for the exact model. The cUPC, NSF and WaterSense compliance guide covers that side.

Six documents to request before you order

Each document feeds one line of the model. Without it, that line is a guess.

1. Written quotation per model. It fixes FOB price, minimum, lead time and trade term, the base of every other line.
2. Packing list with carton dimensions, CBM and gross weight per model. CBM drives the freight split, and weight drives the truck legs.
3. Commercial invoice draft. Your broker uses it to check entered value, which drives duty, MPF and HMF.
4. HTS classification and Chapter 99 confirmation from your broker. Duty is the largest federal line and changes by code.
5. Current cUPC certificate for each exact model. A fixture rejected on site turns into replacement and reinstall cost.
6. Packout and inspection plan. It fixes carton build, labels and pass/fail criteria, which set your breakage reserve.

For the submittal side of these documents, see the plumbing fixture submittal package guide.

Building a project budget? Request quotation and packing data for your fixture list and attach your takeoff. The contact form accepts a product list, spec sheet or project drawing as PDF, image or Excel.

Frequently asked questions

What is FOB vs landed cost for a container of bathroom fixtures?

FOB is the price for goods loaded on board at the named China port. Landed cost adds everything after that point: ocean freight, insurance, duty, the merchandise processing fee, the harbor maintenance fee, broker charges, drayage and delivery. Fixture buyers should add a breakage reserve too. FOB is the figure you negotiate with the factory. Landed cost is the figure you budget, price from and compare against a domestic quote.

Does US customs charge duty on ocean freight and insurance?

Not on an ordinary FOB purchase. Under 19 CFR 152.102, the price actually paid excludes transportation, insurance and related services for the international shipment. Duty, MPF and HMF are then calculated on the entered value, which usually starts from the FOB invoice. Freight and insurance still count in your landed cost, but outside the dutiable value. Payments outside the invoice, such as assists or selling commissions, can change that value, so tell your broker about them and confirm each one.

How do I calculate landed cost for multiple items in one container?

Split the costs into three pools. Freight-type costs (ocean, drayage, delivery, unloading) go to each SKU by its share of carton CBM. Value-type costs (insurance, MPF, HMF, broker) go by share of FOB value. Duty is calculated per SKU at its own HTS rate. Add the pools to each SKU's FOB value, add the reserve, then divide by quantity. Unit-count splits overcharge small items like faucets.

Do Section 301 duties apply to toilets and sinks made in China?

CBP states that Section 301 additional duties apply only to products of China and are reported on Chapter 99 lines. Whether a given toilet, sink or faucet code is covered, and at what rate, changes over time. Ask your licensed customs broker to confirm every Chapter 99 line for each HTS code at the expected entry date. Add those lines to base duty before you approve any landed cost model.

How much breakage allowance should I add for ceramic and glass fixtures?

Published figures rarely fit your carton, route and handling chain. Start from your own claims history per product family. Then set a reserve percentage per SKU, higher for vitreous china and glass than for stainless steel or brass. Either order reserve pieces with the takeoff rule, where reserve pieces equal installed quantity times your reserve percentage, rounded up, or hold a money reserve on landed cost, never both. Review the percentage after every container.