Quick Answer: On our line a tonneau cover leaves the factory at US$265 EXW manual or US$425 EXW electric, and an aluminium canopy starts at US$538 EXW — but the US landed cost of each is decided by three layers you do not control: the Section 301 line your HTS subheading sits on, an antidumping cash deposit currently 107.41% for China-wide producers, and a countervailing duty final rate of 43.43% for all others that applies only after an affirmative ITC vote expected on or about 3 December 2026. The tonneau pays all three. A canopy that raises bed height by 12 inches or more pays two.
A tonneau cover at US$265 EXW and a canopy at US$538 EXW can arrive in the same container and still land at prices that have nothing to do with their factory ratio. The difference is not freight. It is which of the three US duty layers each product triggers, and the scope line that decides it.
1. The four layers, and which ones you control
Every US landed cost is four numbers stacked: factory price, freight and insurance, Section 301, and the AD/CVD cash deposits. The first two you negotiate. The last two you inherit.
| Layer | Applies to | Who sets it | Can you plan around it |
|---|---|---|---|
| Factory price (EXW/FOB) | Everything | You and the supplier | Yes — this is the only lever you own |
| Freight + insurance | Everything | Carrier and route | Partly — consolidation, port choice |
| Section 301 | Lines listed by USTR | USTR, by HTS subheading | Only by classifying correctly |
| AD/CVD cash deposit | Truck bed covers in scope | Commerce / CBP | Only by staying outside scope |
The trap is treating the last two as one thing. They are separate legal instruments with separate scope language, and a product can sit inside one and outside the other.
2. The scope line that decides your margin: 12 inches
The antidumping and countervailing orders cover truck bed covers. The scope excludes canopies and camper shells that raise the bed height by 12 inches or more. That single sentence is the most valuable piece of text in this category, because it separates a product that carries a deposit layer from one that does not.
A hard tri-fold, a retractable, or any cover that sits at rail height is a truck bed cover. An aluminium canopy that lifts the bed walls by a foot or more is a different product under the order. Same factory, same container, different duty outcome.
Before you price anything, get your broker to put the classification in writing against the order's scope language, not against the product's marketing name. "Canopy" is not a legal term; the order uses dimensions.
3. Worked example: one container, two products
Illustrative arithmetic only — substitute your own invoice, freight quote and broker's classification. Freight and insurance figures below are stated assumptions, not quotes.
Step 1 — Set the assumption. One 40HQ, mixed: 40 electric retractable tonneau covers at US$425 EXW and 10 aluminium canopies at US$538 EXW. Ocean freight and insurance for the container assumed at US$4,800. Exchange rate and duty treatment are yours to confirm; this example does not apply a specific Section 301 rate because it varies by subheading.
Step 2 — Allocate freight per unit. US$4,800 ÷ 50 units = US$96 per unit, before any duty.
Step 3 — Price the tonneau. US$425 + US$96 = US$521 landed before AD/CVD. Add the AD cash deposit at the current China-wide rate of 107.41% of customs value and the tonneau's cash requirement more than doubles at the border.
Step 4 — Price the canopy. US$538 + US$96 = US$634 before duty. If the canopy qualifies for the 12-inch scope exclusion, it does not attract the bed-cover deposit at all — the difference is not a percentage, it is the presence or absence of a whole layer.
Step 5 — Compare what the customer actually pays. The tonneau's shelf price has to absorb a deposit that may be refunded or may become final; the canopy's does not. A reseller mixing both in one container is running two different business models through one customs entry.
4. What changes on 3 December, and what to do before it
The ITC vote expected on or about 3 December 2026 decides whether the CVD order takes effect. The final rate for all others is 43.43%, published 19 October 2026. It is not in force until the ITC returns an affirmative determination — anyone telling you the rate is settled is describing a step that has not happened.
Three things worth doing before the vote rather than after:
- Get your HTS classification in writing. The scope exclusion is dimensional, and a broker's written view is defensible; a sales email is not.
- Model both outcomes. Your cash requirement per container differs materially between "vote yes" and "vote no". Build the sheet now, while you have time to choose the mix.
- Do not pre-sell on a rate. If you quote a landed cost to a customer today that assumes a post-vote outcome, you have taken a position on a government decision.
5. Building your own landed-cost sheet
Five inputs, one per row, and the sheet stays useful for every future order:
- Factory price and Incoterm, per SKU
- Freight and insurance, per container, allocated by unit
- HTS subheading, confirmed in writing by your broker
- Whether the product is inside or outside the bed-cover scope, with the dimensional reason
- The current cash deposit rate, checked before each shipment — not copied from last year's sheet
The last row is the one people forget. Deposit rates change by Federal Register notice, and a sheet built in January is a liability by December.
Sources & References
- U.S. Department of Commerce / Federal Register, Truck Bed Covers From the People's Republic of China: Final Affirmative Countervailing Duty Determination, 91 FR 66085 (19 Oct 2026) — CVD rates 11.60–142.11%, all others 43.43%, applicable after an affirmative ITC determination.
- U.S. Department of Commerce / Federal Register, Truck Bed Covers From the People's Republic of China: Antidumping Duty Order notice, 91 FR 62495 — China-wide AD cash deposit rate 107.41%.
- Trigallop fact-ledger, 2026-11-05 edition — EXW pricing, Incoterms, HS 8708295900, lead time (internal, A-level).
Related reading: the 2026 tariff timeline · factory vs landed price · our tonneau range.