US import tariffs, that were implemented in 2025, are applied at almost all imports ( there are some exceptions noted on the CBP website ). So, if an item is imported by an individual or a company, how are the tariffs calculated? Basically, the tariff ( country or product type specific ) are applied to the landed costs: that is the total of the item cost, plus the shipping costs. As an example, a $100 sweater with a shipping costs of $25, will have the tariff applied to $125. For an import from Japan which has a 15%  US tariff, the tariff payable is $125 * 0.15 = $18.75. Summing up, the tariff is applied to the shipping AND the item cost.

Some may notice that the tariff is a little over the country specific rate. This is because all shipping companies, these days, adds their own “tariff processing fee,” i.e. their fee for collecting and paying the tariff.