Section 122, 301, 232: A Shipper's Map to U.S. Tariffs in 2026

A year ago, most importers could get a reasonable estimate of their landed cost by looking up an HTS code and checking the general duty rate. That’s no longer true. Depending on the product and its country of origin, a single shipment can now be subject to a base tariff, a country-specific enforcement tariff, a product-specific national security tariff, an antidumping or countervailing duty, and — until recently — one or more emergency-powers tariffs layered on top of each other. USTR’s July 2026 action added yet another layer on top of an already complicated stack.

This article isn’t news about one policy change. It’s a map — a plain explanation of the different legal tools the U.S. government currently uses to add duty on top of the standard tariff schedule, so you know what to actually check before assuming an HTS code tells you the full story.

Why HTS Code Alone Isn’t Enough Anymore

An HTS (Harmonized Tariff Schedule) code determines your product’s general, or “Most Favored Nation” (MFN), duty rate — the baseline tariff that’s been in place for years and applies regardless of where the product came from (with a few country exceptions). That number is still real, but for a large share of imports today, it’s just the starting point. On top of it, a shipment may also owe duty under one or more of the tools below, and which ones apply depends on the country of origin, the specific product, and — in some cases — timing down to the week.

The Building Blocks: Tariff Tools Currently in Use

1. MFN / General Duty Rate

The baseline rate tied directly to your HTS classification. This is what most people mean when they say “the tariff for my product.” It applies broadly and doesn’t change based on current events — it’s the floor, not the full picture.

2. Section 301 (Trade Act of 1974)

Section 301 lets the U.S. Trade Representative impose tariffs on countries found to engage in unfair trade practices. There are currently two active generations of Section 301 action:

The original China-specific tariff lists dating to 2018–2019, covering a wide range of Chinese-origin goods at varying rates (these have been in place for years and are considered one of the most legally durable tariff tools available).

A new, broader action that took effect July 24, 2026, applying 10–12.5% tariffs to imports from 60 economies based on findings related to forced labor in supply chains — with modified, capped rates for the EU, Taiwan, Japan, Korea, and Switzerland. This is the “USTR July action” that added a new layer on top of an already complex system.

3. Section 232 (Trade Expansion Act of 1962)

Section 232 lets the president restrict imports the Commerce Department finds threaten national security. Unlike Section 301, it’s applied by product category rather than by country, and it has expanded well beyond its original steel and aluminum scope. As of mid-2026, active or recently effective Section 232 actions cover steel, aluminum, and copper (up to 50% on primary metals), automobiles and auto parts (25%), medium- and heavy-duty vehicles and buses, lumber and wood products including furniture components (10–50% depending on the item), semiconductors (25% on advanced computing chips), and pharmaceuticals (up to 100% on certain patented products). Additional Section 232 investigations covering aircraft and jet engines, polysilicon, drones, wind turbines, medical equipment, and robotics were pending decisions as of mid-2026 — meaning this list is still growing.

4. Antidumping and Countervailing Duties (AD/CVD)

These are separate, older tools that apply to specific products from specific countries — and sometimes specific companies — found to be sold in the U.S. below fair value (dumping) or unfairly subsidized by their home government (countervailing). AD/CVD orders are investigated and set individually by the Department of Commerce and the U.S. International Trade Commission, and they stack on top of whatever other duties already apply. Rates vary widely by case, sometimes reaching well above 100%.

5. IEEPA-Based Tariffs — Now Ended

For much of 2025 and early 2026, the International Emergency Economic Powers Act (IEEPA) was used as the legal basis for two major tariff programs: fentanyl-related tariffs on China, Mexico, and Canada, and broad “reciprocal” tariffs applied to most U.S. trading partners. On February 20, 2026, the Supreme Court ruled that IEEPA does not grant the president authority to impose tariffs, invalidating both programs. CBP stopped collecting IEEPA-based duties within hours of the ruling, and a refund process was established for affected importers. IEEPA tariffs are worth knowing about mainly because they explain why some 2025-era duty rates you may have seen referenced no longer apply — but the legal fight over related authority isn’t entirely over (see Section 122, below).

6. Section 122 — Used, Then Expired

Almost immediately after the Supreme Court struck down IEEPA tariffs, the administration invoked Section 122 of the Trade Act of 1974 — a narrower authority allowing temporary tariffs of up to 15% for a maximum of 150 days to address balance-of-payments concerns — to impose a 10% global tariff effective February 24, 2026. In May 2026, the Court of International Trade ruled that this use of Section 122 was also unlawful, but limited relief to the specific plaintiffs in that case; the government appealed and secured a stay, so most importers kept paying the tariff regardless of the ruling. The question became largely moot when Section 122’s statutory 150-day limit expired on its own on July 24, 2026 — the same date the new Section 301 forced-labor tariffs took effect and effectively took over that role.

Other tools that exist but are rarely used: Section 201 safeguard tariffs (global, product-specific, used historically for goods like solar panels and washing machines) and Section 338 of the Tariff Act of 1930 (broad authority against countries that discriminate against U.S. commerce, never actually invoked in nearly a century). Both are worth knowing exist, even though they’re not currently driving most import decisions.

Disclaimer: Tariff authorities, rates, and legal status are subject to ongoing litigation, appeals, and new executive or agency action. This section reflects publicly reported information as of the date above. Always confirm current, product-specific rates with CBP, USTR, or a licensed customs broker rather than relying on a general summary.

A Rough Timeline of How We Got Here

2018–2019: Original Section 301 tariffs on Chinese goods established (still in effect)

Early-to-mid 2025: IEEPA fentanyl tariffs on China, Mexico, and Canada; broad IEEPA “reciprocal” tariffs on most trading partners; Section 232 actions on autos, auto parts, and expanded metals

Second half of 2025: Further Section 232 actions (lumber and wood products, medium/heavy-duty vehicles) and a worldwide de minimis suspension

January 2026: Section 232 semiconductor tariffs take effect

February 20, 2026: Supreme Court invalidates IEEPA tariffs; administration immediately invokes Section 122 for a replacement 10% global tariff

May 7, 2026: Court of International Trade rules the Section 122 tariffs unlawful too, but relief is limited to named plaintiffs; government appeals and secures a stay

July 24, 2026: Section 122 tariffs expire on their statutory 150-day limit; new Section 301 forced-labor tariffs (10–12.5%, 60 countries) take effect the same day

July 31, 2026: Section 232 pharmaceutical tariffs take effect

August 13, 2026: Court of International Trade separately upholds the administration’s authority to suspend de minimis treatment for China, Mexico, and Canada

Each of these actions has its own legal basis, its own scope, and — as the Section 122 saga shows — sometimes a gap between a court ruling and what importers actually pay while an appeal is pending.

Why This Matters for Figuring Out What You’ll Pay

Three practical consequences follow from this layered system:

Country of origin can matter as much as the product itself. The same HTS code can carry a very different total duty depending on whether the product originates in a country facing Section 301 or AD/CVD exposure — and origin is based on where the product was substantially transformed, not where it shipped from.

Duties stack. A product can simultaneously owe the MFN base rate, a Section 301 duty, and a Section 232 duty if it falls into more than one category (for example, a steel-containing consumer product from a country under a Section 301 action). There is no single number that represents “the tariff” for a product without checking each applicable authority.

Timing and legal status change the answer. As Section 122 showed, a tariff can be actively collected even after a court has ruled against it, and a rate that applied last month may not apply today. A tariff estimate is only as good as the date it was checked.

How to Actually Figure Out What You’ll Pay

Start with HTS classification, but treat it as the beginning of the analysis, not the end.

Confirm country of origin based on where substantial transformation occurred, not the shipping origin.

Check each applicable authority separately: MFN rate, any Section 301 action covering that country or product, any Section 232 action covering that product category, and any AD/CVD order covering that specific product and country (and sometimes exporter).

Verify current status, not just headline news. A tariff can be proposed, finalized, in effect, under appeal, or expired — and importers who only see a headline often miss which stage a given action is actually in.

Work with a customs broker for a landed cost estimate rather than adding up percentages from memory. Given how often these layers change, a current, product-specific calculation is worth more than a general guide — including this one.

Key Takeaway

U.S. tariffs are no longer a single number you can look up once. Between long-standing Section 301 actions, an expanding list of Section 232 sectors, AD/CVD orders, and a fast-moving legal fight over emergency-powers authority that has already produced two major court reversals in 2026 alone, the honest answer to “what will I pay?” almost always requires checking multiple authorities against your product’s specific classification and origin — not reading one HTS code. Building that check into your sourcing and quoting process, rather than treating it as a one-time lookup, is what keeps a tariff surprise from becoming a shipment delay.

PNP LINE helps U.S. importers navigate this layered tariff environment, from HTS classification and country-of-origin questions to coordinating customs clearance across multiple applicable duty types.

Learn more about U.S. customs clearance support from PNP LINE, or see how our international freight forwarding services can help you plan shipments around a tariff landscape that keeps shifting.

Source References

Office of the U.S. Trade Representative, “USTR Takes Action in Forced Labor Section 301 Investigations,” July 23, 2026 — https://ustr.gov/about/policy-offices/press-office/press-releases/2026/july/ustr-takes-action-forced-labor-section-301-investigations

Thomson Reuters, “U.S. tariff authorities after IEEPA: What’s left in 2026” — https://tax.thomsonreuters.com/blog/after-ieepa-which-tariff-authorities-does-the-u-s-government-still-have-and-what-global-manufacturers-need-to-know/

BDO, “Supreme Court Invalidates IEEPA Tariffs, Administration Replaces With New Surcharge: What Importers Need to Know” — https://www.bdo.com/insights/tax/supreme-court-invalidates-ieepa-tariffs-administration-replaces-with-new-surcharge-what-importers

Skadden, Arps, Slate, Meagher & Flom LLP, “US Trade Court Strikes Down Section 122 Tariffs, but Ruling’s Fate Is Uncertain and Practical Impact Is Limited,” May 2026 — https://www.skadden.com/insights/publications/2026/05/us-trade-court-strikes-down-section-122-tariffs

Covington & Burling LLP, “Current and Forthcoming Section 232 Actions by the Trump Administration,” April 2026 — https://www.cov.com/en/news-and-insights/insights/2026/04/current-and-forthcoming-section-232-actions-by-the-trump-administration

Reuters (via Investing.com), “US court backs Trump’s power to close ‘de minimis’ tariff exemption,” August 13, 2026 — https://www.investing.com/news/world-news/us-court-backs-trumps-power-to-close-de-minimis-tariff-exemption-4859219

Disclaimer: This article is provided for general informational purposes and does not constitute legal or customs compliance advice. U.S. tariff authorities, rates, and legal status change frequently and are the subject of ongoing litigation. Importers should confirm current, product-specific requirements with CBP, USTR, or a licensed customs broker before making sourcing, pricing, or entry decisions.

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