This post last updated 2025-04-20 at 18:32 Eastern US time.

It’s 2025. There’s a lot of information and misinformation floating around about US tariffs, taxes, and importing processes. This post will attempt to explain, with citations, how taxes and tariffs will affect the lolita fashion hobby for Americans.

• This post is not legal advice. You are responsible for paying your taxes.
• This post is written for Americans. If you’re not American, congratulations and/or I’m so sorry, depending on your circumstances.
• Information is changing rapidly, so this may become outdated on a dime. I will update as quickly as I can. Check the last-updated date/time at the top of this post.

What are “import taxes?”

Import taxes, formally known to economists and pundits as “tariffs”, are taxes paid by importers when stuff made in another country gets brought into a country. This explainer from the Congressional Research Service sums it up:

A tariff is a tax levied on imported goods and services.

Import taxes can also be called “tariffs”, “customs”, “duty” or “duties”. Sometimes these different terms have slightly different legal meanings. In practice, all of them are taxes paid by importers to the government of the country where the stuff is getting imported. This article will refer to any tax paid by importers as “import taxes” for the sake of understanding.

Import taxes are not unique to the US or new in 2025. (You know the Boston Tea Party? That was in response to import taxes on tea.) There are new and changing guidelines for who has to pay taxes, when, and how much is owed.

Import taxes are also not fees paid to shipping carriers for processing the import taxes. For example, if you owe import taxes on a package shipped via USPS, they will bill you the amount of the tax plus an additional $8.85 processing fee for Customs Clearance and Delivery. The $8.85 is not considered part of the taxes, even though it is still a cost you have to pay out of your wallet.

Who pays import taxes?

The importer is responsible for paying any and all import taxes.

Some politicians, including the current President of the United States of America, may claim in soundbites and speeches that the country that makes the goods will pay. This is entirely false. It is not true and has never been true. U.S. Customs and Border Protection (CBP) is the government agency responsible for inspection, enforcement, and collection of all import taxes. They are extremely clear in this article on internet purchases and put it in very large letters:

Reminder: U.S. Customs and Border Protection holds the importer – YOU – liable for the payment of duty not the seller.

https://www.cbp.gov/trade/basic-import-export/internet-purchases

In the lolita fashion hobby, there are four main ways goods get imported to the US. Each has slightly different rules and regulations.

	Package value under $800	Package value over $800
Personal	An individual in the US buys one $100 dress from a seller located in another country.	An individual in the US buys one $1000 made-to-order dress from a brand located in another country.
Business	A business in the US buys ten hats at wholesale price of $10 each, for a total package value of $100, from a seller located in another country.	A business in the US buys ten dresses at a wholesale price of $100 each, for a total package value of $1000, from a seller located in another country.

Most lolitas will buy things that fall into Personal, Package Value Under $800 category. Many lolitas will also buy things from US-based Businesses that have imported the stuff they sell in package values both Under and Over $800.

Note: import taxes apply not only to finished things, but also materials used to make things. “Made in the USA” means final assembly was finished in the USA, not that all components were grown and sourced in the USA, on equipment made in the USA. Makers can and do rely on imported fabrics, thread, and equipment. (There are zero sewing machine factories remaining in the US.)

Why haven’t I had to pay import taxes before 2025?

For a long time, it has been considered more hassle than it’s worth to inspect and collect taxes on packages where the amount of tax collected would be very small. The US government saves time and works more efficiently by processing the lowest-value packages differently from higher-value imports. They use two ways: the “de minimis exemption”, which means small-value imports don’t owe any import taxes, and “informal entry”, which means small-value imports don’t need extensive paperwork. Both are changing in 2025.

Click here to learn how de minimis exemption and informal entry save time compared to full import processing:

It’s easier to understand both de minimis exemption and informal entry if you know what the default import process looks like. Let’s pretend for a moment that neither exemption exists. What does that look like? Well, every single shipment coming into the US would need to be inspected in detail, with each item taxed appropriately. Each type of thing has a slightly different tax rate applied to it. The US Harmonized Tariff Schedule has 97 different chapters describing every possible category of stuff with exact tax rates! These categorized rates apply to these types of items regardless of any other country-specific tariff rates.

A package containing one dress valued at $100, one pair of shoes valued at $50, and one bonnet valued at $10 would require looking up rates as follows:

• A dress is listed under Chapter 62, Articles of apparel and clothing accessories, not knitted or crocheted. [PDF]
  • A lolita dress specifically falls under Heading 6204: “Women’s¹ or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)”
  • The exact tax rate is defined in the subheading. For dresses, subheadings define different rates based on the fiber content of the fabric.
    • If it’s cotton, that’s subheading 6204.42, with three different rates:
      • 11.8% for certified hand-loomed and folklore products
      • 5.5% for cotton/linen blends, if the linen content is 36% or more
      • 8.4% for anything else
    • If it’s synthetic fibers², that’s subheading 6204.43, with four different rates:
      • 11.3% for certified hand-loomed and folklore products
      • 7.1% for synthetic/silk blends, if the silk content is 30% or more
      • 14.9% for synthetic/wool blends, if the wool content is 36% or more
      • 16% for anything else
    • If it’s artificial fibers³, that’s subheading 6204.44, with three different rates:
      • 11.3% for certified hand-loomed and folklore products
      • 8.5% for artificial/wool blends, if the wool content is 36% or more
      • 16% for anything else
    • If it’s neither cotton nor synthetic nor artificial (example: 100% wool), that’s subheading 6204.49, with two rates:
      • 6.9% for silk, if the silk content is 70% or more (6204.49.10)
      • 6.9% for everything else (6204.49.50)
        • “Wait, is that a typo? Both rates are 6.9%? Why have two rates if they’re exactly the same?”
        • Not a typo. The answer lies in the special exemptions column that I’ve been ignoring in the previous rate listings, where things from certain countries get a different lower rate because we made special trade deals. The exempt countries lists are different between rates 6204.49.10 and 6204.49.50.
        • Yes, this long list of rates above is the oversimplified version.

Now do this again by looking up your shoes in Chapter 64 (Footwear, gaiters and the like; parts of such articles) [PDF] and your bonnet in Chapter 65 (Headgear and parts thereof) [PDF]. You’ll need to know not only whether your shoes are made of plastic or leather, but also whether they cover your ankles or not. And this is just for three items.

The formal entry process requires detailed paperwork so that US Customs agents have an easier time assigning the correct rate to the items. Someone, somewhere, has to go through the hassle of defining precisely which rate applies to which item, whether it’s the seller, the shipping carrier, or US customs.

This process is not that much hassle when a large business imports a large $100,000 shipment of the same dress covered under the same rate. If those are all 100% polyester dresses taxed at the regular 16% rate with nothing extra, then the taxes would produce a minimum revenue of $16,000 for the US government. The single $100 dress, on the other hand, would earn the US just $16. The juice is not worth the squeeze.

The informal entry paperwork saves time with a short form that doesn’t need extensive processing. They take the basics as good enough. The de minimis exemption saves time because no one bothers to bill or collect $16 on a single dress. It’s a waste of time when the same processing speed could net $16,000 from a single larger order.

De Minimis Exemption

Between 2016 and May 1, 2025, the de minimis limit has been $800 for stuff imported to the US from any other country in the world. Every person can import up to $800 worth of stuff in a given day, across one or more packages. Shipments processed under de minimis are given a cursory exam to make sure they don’t contain secret contraband, like prohibited illegal drugs or luxury items always subject to taxes. If they seem fine, they’re cleared for final delivery, with no taxes owed.

Starting May 1, the de minimis exemption will no longer exist for packages shipped from China or Hong Kong. It is still in place for shipments from other countries, but even that is set to end at an unspecified date in the future.

Informal Entry

Informal entry means abbreviated paperwork. Parcels value under a certain amount get to do a short form instead of a lot of details, regardless of how much taxes were owed. Prior to April 5, 2025, parcels valued $2500 and below got to use the informal entry process. Starting April 5, 2025, parcels valued $800 and above are always required to use full formal entry processing.

Some parcels valued $800 and below can also be subject to formal entry requirements at CBP discretion. Any parcels processed with formal entry give up their de minimis exemption/de minimis replacement tax privileges.

So, because these features helped the import process be more efficient, prior to April 5, 2025, shipments generally fit into one of these three categories. ⁴

• Shipments valued $800 and under used informal entry and de minimis exemption, with faster paperwork and no taxes
• Shipments valued $801-2500 used informal entry, with faster paperwork, but owing import taxes
• Shipments valued $2501 and above used formal entry, with complicated paperwork and owing full HTS category-based import taxes

On April 2, 2025, this was changed by two Executive Orders:

Executive Order 14257: https://www.whitehouse.gov/presidential-actions/2025/04/regulating-imports-with-a-reciprocal-tariff-to-rectify-trade-practices-that-contribute-to-large-and-persistent-annual-united-states-goods-trade-deficits/

Executive Order 14256: https://www.whitehouse.gov/presidential-actions/2025/04/further-amendment-to-duties-addressing-the-synthetic-opioid-supply-chain-in-the-peoples-republic-of-china-as-applied-to-low-value-imports/

Between April 5, 2025 and May 1, 2025, shipments fit into just two categories:

• Shipments valued $800 and under use informal entry and de minimis exemption, with faster paperwork and no taxes
• Shipments valued $801 and above use formal entry, with complicated paperwork and owing full HTS category-based import taxes

Consequences: DHL announced they will suspend collection and shipping of business-to-consumer shipments with declared customs value over $800 USD starting Monday, April 21, 2025. (For lolitas, this affects giant hauls from Metamorphose Temps de Fille or Closet Child.)

Between May 2, 2025 and May 31, 2025, shipments will fit into three categories:

• Shipments valued $800 and under shipped from China or Hong Kong, and containing stuff subject to import taxes, will continue to use informal entry. However, instead of the de minimis exemption, they will have a special unique tax applied per postal item. That means one package is slapped with a flat rate for the whole box, instead of looking up the items by category in the HTS.
  • The tax will be in either percent value of the total parcel value or a flat fee of dollars per parcel. The expected rate is 120% for percentage or $100 per parcel, last updated by executive order on April 10, 2025.
  • The shipping carrier will collect the taxes and send them along to the US government. The shipping carrier will have to decide whether they choose the percentage-of-value or dollars-per-parcel option, then apply it evenly to all packages they carry. They can change which option they use with 24h notice to CBP.
  • Stuff exempted from import taxes is mostly, like, educational materials and humanitarian aid. It’s not clothing. Don’t get excited hoping for loopholes.
• Shipments valued $800 and under shipped from all other countries will continue to use informal entry and de minimis exemption.
• Shipments valued $801 and over will continue to use formal entry with HTS import taxes owed.

From June 1, 2025 onward, shipments will fit into the same categories, but the dollars-per-parcel rate changes from $100 to $200.

De minimis exemption for shipments from other countries is on the chopping block, but there is no scheduled end date or non-China/HK rate info. This was announced on April 2, 2025 EO #14257, “Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices that Contribute to Large and Persistent Annual United States Goods Trade Deficits”.⁵

It’s possible that shipments containing stuff made in China/Hong Kong, but shipped from other countries, may lose de minimis exemption before shipments of all goods from all countries.

Can I avoid paying import taxes if I buy things from China/HK and ship them to Japan/Canada/elsewhere before forwarding to the US?

First of all, “avoiding paying taxes” is the long way to say “tax evasion.” If you want to try this, you’re going to need a good soundtrack and possibly a lawyer. I can help you with one of those:

Second of all, it’s debatable whether you will actually save money trying this. Here are a few reasons you might consider not attempting tax evasion:

1. You will have to pay international shipping twice, at minimum.
2. You will likely have to pay your intermediary stop some sort of service fee for the labor required to receive your package, hold it in a warehouse, and forward it to the final US destination. (If you’re lucky enough to have family or friends do this step, you might only have to pay in gratitude instead of dollars.)
3. If the value of your package is high enough, you will have to pay import taxes for the intermediary country. The US’s $800 de minimis allowance has long been one of the highest in the world. Most countries charge import taxes much lower values. For example, Japan charges import taxes on packages valued at 10,000 yen and above. Canada charges import taxes starting at $20 CAD. The EU charges on everything, with a €0 limit.
   • This could even mean your intermediary service will refuse to accept the package at all. If they do accept it, they’ll certainly pass along the import taxes and any processing fees to you, and may charge you an additional service fee themselves for paying it on your behalf.
4. You will have to spend more time shuffling things from place to place. Ending the de minimis exemption for non-China/HK countries is planned, but not yet scheduled on the calendar. You risk having a parcel in transit when the change is made.
5. US Customs & Border Protection is fully aware that people do this on a regular basis, and they are already working towards closing the loopholes.

As a result, even if it were not tax evasion, I could not possibly recommend trying to add a stop for your parcels.

HOWEVER: if you’re planning travel anytime soon, you might be interested in knowing about personal duty-free import limits for travelers crossing back into the US after journeying abroad. You may be eligible to import things tax-free. Check in on duty-free exemptions for US travelers to find out the rules for your particular trip.

If I buy things only from US-based sellers, do I have to pay import taxes?

No. Not directly to the government. Import taxes are only paid when an item crosses the border. If the item is already in the country, then it will not cross the border again, and Customs & Border Protection does not care about it anymore.

HOWEVER, import taxes affect domestic sales prices. If the seller had to pay import taxes, then they may raise the price they charge when selling the thing to you. If they bought a $100 dress and paid $100 taxes, they might now list the domestic sale price as $200. You, the buyer, would not have to pay $100 in tax directly to the US Government, but the dress still costs you $100 more because someone else had to pay them first. Either way, you’re paying $200 instead of $100.

What about that “10% tariff” on every country other than China/Hong Kong?

First of all, let’s clarify: when someone says “there’s a 145% tariff on China” that doesn’t mean China pays 145% for the privilege of sending stuff to the US. It’s shorthand. It means “there’s a 145% import tax [that importers have to pay] on [anything made in] China.” The importer pays the tax, not the exporting country.

So, then, there’s a 10% import tax that importers have to pay on anything made in any other country. Plus a whole bunch of other taxes. That means everything is, at minimum, 10% more expensive to import than it used to be, except for parcels valued $800 and under which are still exempt under de minimis.

This also does not apply to imports under $800 shipping from China/Hong Kong after May 2, 2025, because of the de minimis replacement, which applies a different single fee instead of all other applicable taxes.

Here’s how this changes over time for an importer bringing in a $1000 shipment of women’s dresses made of 100% synthetic fibers, made in Japan:

• In January 2025, the importer would be charged 16% for the dresses, for a total cost of $1160 plus processing fees.
• In late April 2025, the importer would be charged 16% for the dresses plus 10% for being from Japan. The total shipment imported price would be $1260 plus processing fees.
• In August 2025, assuming after the 90 day “pause” is lifted the previously-stated extra country-specific import taxes go into effect as planned, then the importer would be taxed at 16% for the dresses plus 10% for being from anywhere outside the US plus 24% for being specifically from Japan, for a total of $1500 plus processing fees.

Don’t we live in a democracy? How can I take action to stop this?

Contact your voting representatives in Congress. (If you’re an American citizen who’s a resident of a territory without voting representation, this sucks double for you.) The President of the United States of America only has the power to control tariffs because Congress delegated some of its power. This means that Congress could also revoke the power at any time. They will not do this unless they hear from their constituents that they should.

It should go without saying, but please be polite to staffers in the office. They are doing their best and deal with lots of upset people every day. You have the right to be treated fairly and with dignity and so do they.

• Visiting your local branch offices in-person has the most impact. You may need to make an appointment.
• Phone calls are the next-best thing, and the most practical option for most people. 5calls.org can help you look up the office phone numbers for your Senators and House Rep, plus give you a short script to start from. Example 5calls script: “Demand Congress Stop Trump’s Tariffs and Reclaim Trade Authority”
• Faxed and mailed letters require a bit of effort, but not quite as much as a phone call. You can use FaxZero.com to send faxes for free to many Congressional Representative offices, Senator offices, and Governor offices. (Governors don’t have much sway on federal import taxes, but it’s nice to know about.)
• Emails are the lowest effort and count the least. A customized, personal email counts more than a copy-and-paste form email. Even an email is better than doing nothing.

I voted for Trump, but I didn’t vote for this!

You did, though. Not only did he mess with tariffs during his first term in office from 2016-2020, but also, he talked about enacting tariffs repeatedly on the campaign trail in 2024. You may not have paid attention, but he is only doing exactly what he said he would. John Oliver includes many, many examples in this excellent overview aired April 13, 2025:

Thanks, I hate it. 🙁

Me too, buddy. Me too.

Preview of future updates with elaborations coming soon:

• Can I save money by having sellers/shopping services mark down package value?
  • maybe, maybe not
• Can we just make all the lolita stuff domestically?
  • no
• What are lolita-related companies doing?
  • trying to stay in business but also protect their customers, mostly
  • 42lolita is pausing shipments to US until after May starts
  • SpreeNow is pausing PostLink service to US until after May starts
  • Atelier Pierrot is monitoring and held a livestream to discuss tariffs
  • others tbd
• Why is this happening?
  • officially, “because fentanyl” (for ending de minimis exemption) and “because trade deficits” (broader import taxes), neither of which really make any logical sense under any examination whatsoever
  • unofficially, someone is big mad at China and decided to be angy with number go up, ignoring the fact that their own consumers pay higher prices because of the number, and also we are shooting our exports in the foot
• Why is the Harmonized Tariff Schedule like that?!
  • it’s the unholy overlap of economists and politicians. in other words: a mistake

1. “Women’s” and “men’s” are terms used in the U.S. Harmonized Tariff Schedule to define different categories of stuff that gets taxed at different rates. I mentally file these gendered terms under Gender In Places It Shouldn’t Be, because lolita fashion is suitable for anyone who wants to wear it, regardless of gender. However, the HTS uses the specific term “women’s” for the category that includes lolita dresses, and so, for accuracy of information, I will as well. Their definition in note #9 at the start of Chapter 62 specifies the following: “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.” ↩︎
2. Synthetic fibers are defined at the start of HTS Chapter 54 in note 1(a). Synthetic fibers create new polymers. Polyester, nylon, and acrylic are synthetic fibers. ↩︎
3. Artificial fibers are defined at the start of HTS Chapter 54 in note 1(b). Artificial fibers modify natural polymers into a new form. Rayon and milk fiber are artificial fibers. ↩︎
4. Technically there can be some differences depending on business vs individual imports, and certain ultra-luxury goods always subject to taxes, but we’re going to ignore those for now. ↩︎
5. Section 3(h) — “Duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(A)-(B) shall remain available for the articles described in subsection (a) of this section.  Duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) shall remain available for the articles described in subsection (a) of this section until notification by the Secretary of Commerce to the President that adequate systems are in place to fully and expeditiously process and collect duty revenue applicable pursuant to this subsection for articles otherwise eligible for de minimis treatment.  After such notification, duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) shall not be available for the articles described in subsection (a) of this section. ” ↩︎