Instruments in force 2026-09-26 - verified against USTR, CBP HTSUS & the Federal Register
US import duty stacks - base HTS + the Section 301 forced-labor duty (10% or 12.5% by origin; Section-232-covered goods pay Section 232 instead) + the Section 301 China lists + the processing fee can all hit the same entry. Enter your HTS code, country of origin and value to see every layer and your total effective rate.
The content-value split only affects entries dated before 2026-04-06 — since the Section 232 restructuring of that date, duty is assessed on the full entered value.
Total duty plus MPF $37,673.20, effective rate 75.35%, landed cost $87,673.20.
| Layer | Rate | Amount (USD) | Citation |
|---|---|---|---|
| Base HTS | 0.00% | $0.00 | HTSUS 2026 ch. 72 — hot-rolled iron / non-alloy steel flat products, free base rate (hts.usitc.gov, rate line read 2026-06-11) |
| Section 122 (10% global surcharge)· not applicable | 0.00% | $0.00 | Section 122 temporary import surcharge — 10% ad valorem, HTSUS 9903.03.01 (Proclamation 11012), effective 2026-02-24, expired 2026-07-24; treated as a regular customs duty stacking on base HTS + Section 301; Section-232-covered articles and USMCA-originating CA/MX goods exempt (verified 2026-06-16; expiry confirmed 2026-08-04) |
| Section 301 forced labor (by country of origin)· exempt (Section 232 goods / claimed USMCA) | 0.00% | $0.00 | Section 301 forced-labor duty - 10% or 12.5% additional ad valorem by country of origin, HTSUS 9903.05.20-9903.05.84, effective 2026-07-24 with no sunset (USTR final action 2026-07-23; CBP CSMS #69326983). Replaced the Section 122 surcharge, which lapsed the same minute. Section-232-covered articles are exempt (CBP general exemption 9903.05.90) |
| Section 232 (Steel / Aluminum / Autos) | 50.00% | $25,000.00 | Proclamation 10947 (June 3 2025; steel + aluminum 50% effective 2025-06-04); UK carve-out at 25%; since 2026-04-06 duty applies to full entered value under Proclamation 11021 (confirmed 2026-09-26), which also applies the 50% rate to most copper articles (50/25/15% tranche mapping not yet modeled — 50% steel/aluminum default shown) |
| Section 301 (China Lists 1-4) | 25.00% | $12,500.00 | USTR Section 301 China Lists 1-4 — 25% ad valorem for List 1-3 codes (List 3 at 25% since 2019-05-10; earlier 10% phase not modeled) |
| Auto Cap Adjustment· not applicable | — | $0.00 | Joint statement combined-rate cap for Japan + EU autos (Sept 2025) — implemented via Section 232 proclamation modifications, unaffected by the IEEPA vacatur |
| Merchandise Processing Fee (MPF) | 0.35% | $173.20 | Merchandise Processing Fee FY2027 — 0.3464% ad valorem, min $34.58 / max $670.86 per formal entry (Federal Register 2026-15530); USMCA-originating goods exempt (19 CFR 24.23(c)(3)) |
| Total duty + MPF | 75.35% | $37,673.20 | Effective rate (duty + MPF) over declared value |
| Landed cost | $87,673.20 | Declared value + total duty + MPF |
Last updated: · Instruments checked: · Data verified: against the live CBP HTSUS file (hts.usitc.gov) (rules dataset version 2026.09.26). Figures are a first-pass screen, not a customs broker classification. Verify against the live CBP HTSUS file before filing an entry.
Each layer is computed independently from the public instrument that created it: the base rate from the CBP HTSUS file for the selected subheading (preferential free rate under a USMCA claim); the Section 301 forced-labor duty (10% or 12.5% by country of origin, HTSUS 9903.05.20-9903.05.84, effective 2026-07-24 with no sunset, per USTR final action 2026-07-23 and CBP CSMS #69326983, carved out for Section-232-covered articles and claimed USMCA CA/MX goods); the Section 122 temporary surcharge for entries inside its closed 2026-02-24 to 2026-07-24 window; Section 232 from the steel / aluminium / autos proclamations (metal-content value honoured for entries before 2026-04-06, full entered value since the 2026-04-06 restructuring under Proclamation 11021, which also applies the 50% rate to most copper articles — whose 50/25/15% tranche mapping is not yet modelled here); Section 301 from the USTR China lists; the Japan/EU autos combined-rate cap; and the FY2027 Merchandise Processing Fee (0.3464%, $34.58-$670.86, USMCA-exempt). The IEEPA reciprocal, border and fentanyl layers were vacated by the Supreme Court on 2026-02-20 (Learning Resources v. Trump, 24-1287) and are not computed; pre-vacatur entry dates are not reconstructed. Two dates are tracked separately and never merged: the rate tables carry their own verification date and go amber after 30 days, while the set of instruments in force carries its own. Layers are summed over your declared customs value as of the entry date you select, and every row cites the instrument that set its rate.
US import duty does not replace your base rate - it stacks on top of it. A single entry can owe the ordinary HTS (MFN) duty, then either the Section 301 forced-labor duty set by country of origin or, for steel, aluminium and autos, the Section 232 national-security tariffs (Section-232-covered goods are exempt from the forced-labor duty), then the Section 301 China lists, then the processing fee - each an independent instrument over the same declared value. The layers add up into one total effective rate.
Section 232 rates and scopes change fast — proclamations, exclusions and tranche rules move month to month. Every rate here is read from a dated, sourced dataset, never invented; treat the output as a first-pass screen and confirm each line against the live CBP HTSUS file (hts.usitc.gov) before you file.
US import duty stacks in independent layers over the same declared value: the base HTS rate, the Section 301 forced-labor duty (10% or 12.5% by country of origin, in force since 24 July 2026 with no sunset) or, for Section-232-covered goods, Section 232 instead (50% on steel/aluminium, 25% on autos), then the Section 301 China lists (List 3 at 25%), then the FY2027 Merchandise Processing Fee - so a base-rate-only figure understates the duty owed (instruments in force 2026-09-26). Compute your own entry stack with the checker below.
Two changes, not one. The Supreme Court vacated the IEEPA reciprocal, border and fentanyl layers on 2026-02-20, and their statutory successor - the flat 10% Section 122 surcharge - expired on 2026-07-24 when its 150-day window closed without a congressional extension. The Section 301 forced-labor duty took over the same minute: 10% or 12.5% by country of origin, no sunset, carved out for Section-232-covered articles and for claimed USMCA-originating CA/MX goods. Entry dates inside the old window still compute the Section 122 layer.
| Layer | Rate | Instrument |
|---|---|---|
| Section 301 forced-labor duty (by country of origin) | 10% or 12.5% (per origin; no sunset) | USTR final action 2026-07-23, CBP CSMS #69326983, HTSUS 9903.05.20-9903.05.84; Section 232 goods and claimed USMCA CA/MX goods exempt |
| Section 232 — steel & aluminum | 50% (25% UK carve-out) | Proclamation 10947, entries from 2025-06-04; full entered value since 2026-04-06 (Proclamation 11021, which also applies the 50% rate to most copper articles) |
| Section 232 — autos | 25% (15% combined cap, JP/EU) | Autos proclamation; Sept 2025 joint-statement cap, effective 2025-09-01 |
| Section 301 — China Lists 1–4 | 25% | USTR China lists (List 3 at 25% since 2019-05-10) |
| Merchandise Processing Fee (FY2027) | 0.3464% (min $34.58 / max $670.86) | Federal Register 2026-15530; USMCA-originating exempt |
| Section 122 - temporary import surcharge (expired) | 10% until 2026-07-24, then 0% | Proclamation 11012, HTSUS 9903.03.01; lapsed on its 150-day statutory cap, replaced by the forced-labor duty |
| IEEPA reciprocal / border / fentanyl | 0% - vacated (successor expired 2026-07-24) | Learning Resources v. Trump, No. 24-1287 (decided 2026-02-20) |
Official sources: CBP HTSUS file (hts.usitc.gov) (verified 2026-06-16) · Federal Register 2026-15530 (FY2027 MPF) (verified 2026-06-16) · Supreme Court opinion 24-1287 (IEEPA vacatur)
Last updated: · Instruments checked: · Data verified: against the CBP HTSUS file (hts.usitc.gov)
This tool returns a layer-by-layer first-pass screen built from primary US tariff sources. It is not a customs broker classification and not legal advice. Since 24 July 2026 the across-the-board layer is the Section 301 forced-labor duty - 10% or 12.5% depending on the country of origin, with no sunset date - which replaced the Section 122 surcharge the minute that surcharge expired. Both are date-gated on your entry date, so an older entry still computes the Section 122 layer it actually paid. Verify each layer against the live CBP HTSUS file and the cited instrument before filing an entry.
A single US import entry can owe duty under several independent instruments at once. Each layer below has its own legal basis, its own scope, and its own exclusion rules — and unless an instrument says otherwise, the layers add on top of each other over the same declared customs value.
The ledger above shows each layer as its own line item with the instrument that created it, then sums them into total duty, the effective rate over declared value, and a simple landed-cost figure. Rates and scopes change quickly — treat the output as a first-pass screen and confirm every line against the live CBP HTSUS file and the cited proclamation or executive order before filing an entry.
Each pattern uses the exact formula this checker runs, computed for an entry dated 2026-09-26 - the day the set of instruments in force was last re-read against USTR and CBP. Rate tables are from dataset version 2026.09.26, verified 2026-06-16 against the CBP HTSUS file (hts.usitc.gov), Proclamation 10947 and Federal Register 2026-15530. Enter your own HTS code, origin, value and entry date to compute your entry stack.
HTS 7208.10.15.00, origin CN, entered 2026-09-26: the free base HTS rate, then Section 232 steel at 50%, then Section 301 List 3 at 25%, then the FY2027 MPF of $173.20 - $37,673.20 in all, 75.35% of declared value, for a landed cost of $87,673.20. Steel is Section-232-covered, so the forced-labor duty does not apply to it. Compute your entry stack in the checker above.
HTS 8703.23.01.00, origin DE: base 2.5% plus Section 232 autos 25% would raw-stack, but the Japan/EU combined-rate cap holds total tariff to 15% of entered value. The cap absorbs tariffs, not the MPF, which is added on top. → compute your entry stack in the checker above.
HTS 8544.42.90.00, origin CN, entered 2026-09-26: the 2.6% base rate, then the Section 301 forced-labor duty at 12.5% (this line is not Section-232-covered, so it is not carved out), then Section 301 List 3 at 25% - there is no Section 232 because it is not a steel, aluminium or auto line - plus the $69.28 MPF. Total $8,089.28, 40.45% of declared value. Before 24 July 2026 the same entry paid the flat 10% Section 122 surcharge in place of the 12.5%; set an earlier entry date to see it. Compute your entry stack in the checker above.
Yes. Proclamation 10947 (June 3, 2025) doubled the Section 232 rate on steel and aluminum articles and their derivatives from 25% to 50% for entries on or after June 4, 2025, and that rate is still in force as of 2026-06-16. The United Kingdom keeps a 25% carve-out rate. Since the restructuring effective 2026-04-06 (Proclamation 11021, which also applies the 50% rate to most copper articles), the duty is assessed on the full entered value of the article — the earlier practice of declaring only the steel or aluminum content value no longer applies to new entries.
Yes — they are independent instruments, and both apply over the same declared customs value unless a specific exclusion says otherwise. A China-origin hot-rolled steel coil under HTS 7208.10.15.00 pays the free base rate plus 50% Section 232 plus 25% Section 301, all on the entered value, before the Merchandise Processing Fee is added. That stacking, line by line with citations, is exactly what this checker models — run your own HTS code and value to see the total.
No. It expired on 24 July 2026. Section 122 of the Trade Act of 1974 caps a balance-of-payments surcharge at 150 days without an act of Congress, no extension was passed, and the flat 10% lapsed by operation of law; CBP no longer collects it. But nothing got cheaper, because a replacement took effect the same minute: the Section 301 forced-labor duty, from USTR's final action of 23 July 2026 in 60 investigations into economies that failed to impose and enforce a prohibition on importing goods made with forced labor. It adds 10% or 12.5% depending on the country of origin - China, Hong Kong, Vietnam, Thailand, Brazil and Turkiye are in the 12.5% band; Canada, Mexico, India, Indonesia, Malaysia and the United Kingdom are in the 10% band; the EU and Taiwan are topped up to a 10% combined rate and Japan, South Korea and Switzerland to 12.5% - and it has no sunset date. CBP files it under HTSUS 9903.05.20-9903.05.84 (CSMS #69326983). Goods already covered by a Section 232 measure are carved out, as are Canadian and Mexican goods entering free of duty under the USMCA. This checker computes it for entry dates from 24 July 2026 and computes the old Section 122 surcharge for entries inside its closed window. The IEEPA reciprocal, border and fentanyl tariffs it all replaced were vacated by the Supreme Court on 2026-02-20 and CBP is processing roughly $175 billion in refunds.
Because that is how USTR wrote it. Section 122 was legally required to be flat - the statute demands broad and uniform application and forbids country-specific rates - so a single 10% figure was the whole layer. Section 301 is the opposite: each investigation reaches one economy, and the 23 July 2026 final action set 10% for 17 economies and 12.5% for 38 more, with a handful (the EU, Taiwan, Japan, South Korea, Switzerland) assessed net of the column-1 rate, meaning the combined rate is topped up to the target only when the ordinary rate is below it. A checker that averaged those into one global number would be wrong for almost every entry, so this one reads the rate from the published country table and, when an origin is not in that table, adds nothing and tells you the total is a floor.
No. A valid USMCA preference claim for Mexico- or Canada-originating goods does two things: the base HTS duty drops to the preferential free rate, and the entry is exempt from the Merchandise Processing Fee under 19 CFR 24.23(c)(3). It does not switch off Section 232 or Section 301 — trade-remedy layers apply regardless of preference programs, which is why the checker models the claim as a separate input.
For formal entries, MPF is 0.3464% of entered value with a minimum of $34.58 and a maximum of $670.86 per entry (Federal Register 2026-15530). On a $5,000 entry, 0.3464% would be only $17.32, so the $34.58 minimum applies; on a $500,000 entry the raw $1,732 is capped at $670.86. MPF is a user fee, not a tariff — the Japan/EU autos combined-rate cap does not absorb it, and USMCA-originating goods are exempt. These FY2027 figures stay in force through 30 September 2026; FY2027 figures (min $34.58 / max $670.86, informal automated $2.77) take effect 1 October 2026 under 91 FR 48398.
It depends on the entry date. For derivative-article entries before 2026-04-06, importers who could document the steel or aluminum content value paid Section 232 duty on that content value only — that is what the optional content-value field in this checker models. The Section 232 restructuring effective 2026-04-06, under Proclamation 11021, assesses the duty on the full entered value and also applies the 50% rate to most copper articles, so the split no longer applies to current entries. The restructuring’s 50/25/15% tranche mapping is not yet modeled here; the 50% steel / aluminum default is shown.
Under the September 2025 joint statements, implemented through Section 232 proclamation modifications, passenger vehicles originating in Japan or the EU-27 pay a combined rate — base HTS duty plus Section 232 — capped at 15% of entered value for entries from 2025-09-01. A German sedan under HTS 8703.23.01.00 would raw-stack 2.5% base + 25% Section 232, but the cap holds total tariff to 15% of entered value. The cap survives the IEEPA vacatur because it was never an IEEPA measure, and it does not absorb the MPF — run your own vehicle value to see the capped duty.
Generally no. Section 301 applies by country of origin — where the goods were last substantially transformed — not the country they ship from. Simple transshipment, repacking or minor processing in a third country does not change a China origin, and CBP actively pursues transshipment evasion with penalties under 19 USC 1592. A genuine shift of substantial transformation to another country can change origin, but that is a classification question to settle with a licensed broker — the tariff engineering tool linked below covers the lawful version of that exercise.
Answers reflect the instruments in force as re-read on 2026-09-26 and the rate tables verified 2026-06-16. Rates and scopes change quickly - confirm against the live CBP HTSUS file before filing.
The tariff stack is one slice of the landed-cost picture. These tools cover the neighboring questions: