US PCBA Landed Cost: Compare the Full Delivered Cost
Normalize supplier scope, freight, import treatment, brokerage and final delivery before deciding which PCBA quote is actually lower.
A supplier quote is not necessarily landed cost. Add every delivered-cost line, label unknowns and verify current classification and trade treatment for the finished product before relying on a rate.
Last reviewed: 2026-08-13. Current official schedule checked: 2026 HTS Revision 12, published 2026-07-21. Customs classification, trade measures and rates can change; verify current treatment before shipment.
Supplier quote and landed cost are different scopes
A quote can include assembly and components yet exclude international freight, import charges or final delivery. Compare suppliers only after every cost line has an included, excluded, estimated or unknown state.
PCBA Landed Cost Comparison Worksheet
| Cost line | Supplier A | Supplier B | Evidence to request | Uncertainty to record |
|---|---|---|---|---|
| Bare boards and assembly | Enter amount and included scope | Enter amount and included scope | Line-item quote and revision | Setup, inspection, test and rework exclusions |
| Components | Included / excluded / partial | Included / excluded / partial | BOM pricing, approved channels and alternates | MOQ, attrition, excess ownership and price validity |
| International freight | Enter route and basis | Enter route and basis | Mode, chargeable weight, origin and destination | Fuel, peak, remote-area and remeasurement charges |
| Duty / tariff | Current product-specific determination | Current product-specific determination | Classification rationale and current official schedule | Finished-product function, origin and changing trade measures |
| Customs / brokerage | Included / excluded | Included / excluded | Broker quote and declared-value basis | Entry, bond, disbursement and agency-specific items |
| Domestic delivery | Included / excluded | Included / excluded | Delivery point and service level | Accessorial or remote-location charges |
| Other project costs | List separately | List separately | Insurance, bank, tax or project-specific scope | Only include items relevant to the transaction |
| Comparable landed total | Sum confirmed and estimated lines | Sum confirmed and estimated lines | Date and owner for each input | Show a range when a variable is unresolved |
Verify classification before relying on a rate
Define the article
Describe the finished assembly, principal function, interfaces and condition as imported.
Document origin
Confirm origin facts for the board, components and assembly; do not infer treatment from supplier location alone.
Research current HTS
Use the current USITC schedule and CBP guidance, not an old quote or a generic PCBA code.
Escalate uncertainty
Use a customs broker or request a CBP binding ruling where classification is material and unresolved.
Shipping responsibility questions
- Which named place and Incoterm version does the quote use?
- Who books international freight and carries transit risk at each stage?
- Who is importer of record and who supplies classification/origin data?
- Are duty, brokerage and final delivery included or merely prepaid and rebilled?
- What happens if customs requests additional information or holds the entry?
Stable versus variable inputs
Stable framework: normalize scope, record the evidence owner and add all delivered-cost lines.
Variable inputs: freight quotes, classification, trade remedies, rates, fees and shipment facts must be checked for the actual article and date.
This worksheet helps buyers organize a comparison. It does not determine classification, origin, admissibility or duty.
Sources and scope
- CBP: Harmonized Tariff Schedule overview — classification starting point.
- CBP: Binding ruling program — process for prospective classification questions.
- USITC: HTS archive and current revisions — verify the schedule in force for the entry date.
- USITC: HTS announcements — 2026 Revision 12 was the latest listed revision at the 2026-08-13 review.
- CBP ruling N359330 (2026) — an example of product-specific analysis, not a universal PCBA code.
Continue the decision path
Use the related owner pages to define the project scope before quotation or release. For the evidence method behind the comparison, see the transaction-specific PCB and PCBA landed-cost methodology.
Need a project-specific review?
Share the released files, quantity, open decisions and required evidence.