Tariff Operations Reference

Tariff detail

Section 232, Section 122, and Section 301 define the live tariff stack. IEEPA remains relevant only as a refund boundary. This page is a consolidated authority map: scope, operative rates, displacement logic, and source sequence.

Authority matrix

Authority	Status	Current rate	Scope	Stacking
Section 232 6 sector programs	active	50% / 25% / 15%	Metals use Annex I-A/I-B/II/III. Auto, semi, timber, trucks, and pharma run through separate sector programs.	Displaces Section 122. Test first.
Section 122	active	10%	Universal baseline. Expires Jul 24, 2026.	Baseline after 232 is ruled out.
Section 301	active	7.5–100%	China-origin by list. Active investigations.	Stacks independently with all.
IEEPA	invalidated	—	Refund administration only.	Not part of live stack.

Per-line authority resolution: HTS Engine.

Assessment order

Use this sequence. Authority order controls the result.

Section 232 screen

Determine whether the article falls in the metals annex framework or a separate sector program. Metals require Annex I-A, I-B, II, or III placement. Automotive requires U.S. note 33 vehicle and parts treatment plus same-article non-cumulative analysis.

Section 122 residual test

If no Section 232 program governs, test the 10% Section 122 residual surcharge through July 24, 2026, including the exemption set for USMCA, energy, agriculture, and critical minerals.

Section 301 China overlay

For China-origin entries, determine list placement, strategic-sector modifications, and any active exclusions. Section 301 stacks independently on the live stack.

IEEPA segregation

Exclude invalidated IEEPA duties from current-rate analysis. Preserve them only for refund administration, protests, CAPE processing, and interest calculations.

Authority

Section 232, Trade Expansion Act of 1962

Industrial tariff framework

Active

Section 232 is the controlling industrial authority. Metals operate through the April 6, 2026 annex structure; automotive and the remaining industrial lanes operate through separate sector programs. A governing Section 232 result displaces Section 122.

Priority

First screen in the live stack.

Structure

Metals annexes plus automotive, semi, timber, trucks, and pharma sector programs.

Displacement

A governing Section 232 result eliminates Section 122.

Primary sources

U.S. CodeTrade Expansion Act §232 — Safeguarding national security19 U.S.C. §1862
White HouseApr 2, 2026 — Strengthening actions on aluminum, steel & copper importsProclamation
White HouseMetals Annexes I-A, I-B, II, III, IV — HTS schedule (PDF)Apr 2, 2026
Commerce / BISSection 232 Investigations program page
Federal RegisterSection 232 proclamations & FR notices (search)
USITCHTSUS Chapter 99 — Section 232 headings
CBPCSMS messages — 232 operational guidance

Annex rate structure

Annex I-A / I-B / II / III

Annex	Rate	Coverage	HTSUS	Notes
I-A	50%	Base steel (Ch. 72-73), aluminum (Ch. 76), copper (Ch. 74), and covered derivatives (fittings, structures, wire, chain, fasteners)	9903.82.02	Full customs value. If on multiple lists, 50% once.
I-B	25%	Downstream derivatives: appliances, bearings, transformers, cranes, vehicles, railway stock, cutlery, tableware	9903.82.09	Full customs value. 15% metal content threshold for non-Ch. 72/73/74/76 articles.
II	0%	Excluded: motorcycles, sporting goods, cosmetics, paints, chemicals, selected furniture, military vehicles, aircraft parts	—	Not subject to 232 steel/aluminum/copper tariffs.
III	up to 15%	Temporary reduced: industrial robots, machining centers, molds, nuclear parts, conveyors, metal-rolling mill parts	9903.82.10/11	Top-off: Col 1 + additional to reach 15%. If Col 1 >= 15%, no additional. US-origin 95%: top off to 10%. Expires Dec 31, 2027.

Country-specific treatments

UK / U.S.-origin / Russia modifiers

Origin	Base metals (I-A)	Derivatives (I-B)	Annex III	Condition
Default	50%	25%	up to 15%	—
United Kingdom	25%	15%	—	95% of metal smelted/cast in UK (9903.82.04/05)
US-origin (domestic)	—	10%	up to 10%	95% of metal smelted/cast in US (9903.82.06/07/08)
Russia	50%	25%	25%	Enhanced rates on all steel/copper (9903.82.14/15/16/17)

Automotive bilateral frameworks

Default / USMCA / UK / Japan / EU / Korea

Origin	Vehicles	Parts	Chapter 99	Operational note
Default	25% additional	25% additional	9903.94.01 / .05	Default proclamation lane when no country-specific framework or qualification rule changes the result.
Canada / Mexico	Varies	Varies	9903.94.03 / .04 / .06	USMCA-qualified entries and approved non-U.S.-content treatment can materially reduce the automotive result. Entry-specific review still required.
United Kingdom	10% total for listed 8703 passenger vehicles; 8704 light trucks stay default	10% total for qualifying UK parts	9903.94.31 / .32	Passenger-vehicle lane is quota-limited. Parts lane requires UK origin plus use in UK automobiles; non-qualifying entries revert to default.
Japan	15% total vehicles; 25% total listed light trucks	15% total	9903.94.40 / .41 / .43	If the existing Column 1 duty is already at or above the cap, the incremental 232 amount can fall to zero.
European Union	15% total vehicles; 25% total listed light trucks	15% total	9903.94.50 / .51 / .53	Same capped-total structure as Japan, applied through the EU automotive headings.
South Korea	15% total vehicles; 25% total listed light trucks	15% total	9903.94.60 / .61 / .63	Cap is measured against the higher of Column 1-General or the KORUS / Column 1-Special duty rate.

Sector programs

6 Section 232 lanes

Sector	Status	Effective	Scope	Source
Metals	active	2018-03-23	Steel (Ch. 72-73), aluminum (Ch. 76), copper (Ch. 74), and derivative articles across Ch. 82-87, 94-95. Post-Apr 6, 2026: Annex I-A at 50% (base metals + key derivatives), Annex I-B at 25% (downstream derivatives), Annex II excluded, Annex III temporarily reduced. 15% metal content threshold applies outside base chapters.	Proclamation 9705 / 9704
Automotive	active	2025-04-03	Passenger vehicles and light trucks listed in U.S. note 33(b), plus the covered auto-parts HTS lines listed in U.S. note 33(g)/(h). This is not a blanket Chapter 87 rule.	Proclamation 10908 (Mar 26, 2025), as amended
Semiconductors	active	2026-01-15	Semiconductor devices and semiconductor manufacturing equipment.	Proclamation (Jan 15, 2026)
Timber	active	2025-10-14	Timber, lumber, and wood products.	Proclamation (Sep 29, 2025)
Heavy Trucks	active	2025-11-01	Heavy trucks, buses, chassis, and vehicle bodies.	Proclamation (Oct 17, 2025)
Pharmaceuticals	upcoming	2026-07-31	Pharmaceutical products, active pharmaceutical ingredients, and related preparations.	Pharmaceutical proclamation (Apr 2, 2026)

Implementing documents

Latest instruments in the Section 232 chain

2026-04-02modifies rateMetals annex rebuild — Annexes I-A/I-B/II/III/IV (50%/25%/excluded/temp reduced)

2026-04-02modifies scopeMetals Annexes I-A, I-B, II, III, IV (HTS schedule)

2026-04-02creates authorityPharmaceutical Section 232 proclamation

2026-04-02interprets scopePharmaceutical fact sheet

2026-01-15creates authoritySemiconductor Section 232 proclamation

2025-10-17creates authorityHeavy trucks Section 232 proclamation

2025-09-29creates authorityTimber Section 232 proclamation

2025-07-30modifies scopeProclamation 10962 — Copper added to Section 232

Key rules

Operative constraints and carveouts

Section 232 displaces Section 122 for covered articles. Test 232 first.
Auto and auto-parts Section 232 does not stack with the steel/aluminum/copper Section 232 duties on the same article.
Do not quote the default 25% automotive rate for UK, Japan, EU, or South Korea entries without testing the country-specific Chapter 99 headings first.
15% metal content threshold: for articles outside Ch. 72/73/74/76, tariff applies only if metal >= 15% of article weight by mass.
Annex III temporary rates expire Dec 31, 2027 — covered articles then move to Annex I-B at 25%.
Automotive coverage is driven by the listed vehicle lines in U.S. note 33(b) and the listed parts lines in U.S. note 33(g)/(h), not by a blanket Chapter 87 assumption.
Motorcycle parts in Ch. 84/85/87 listed in Annex I-B are excluded when imported for US motorcycle manufacturing.
AD/CVD duties continue to be imposed on top of Section 232.
IEEPA invalidation has no effect on Section 232. These duties are not refundable.

Authority

Section 122, Trade Act of 1974

Temporary universal baseline

Active

Expires 2026-07-24

Section 122 is a residual 10% surcharge. It is relevant only after Section 232 has been ruled out and only within the current 150-day window and exemption set.

Rate

10% residual surcharge.

Window

2026-02-24 through 2026-07-24.

Condition

Only after Section 232 is excluded.

Primary sources

U.S. CodeTrade Act §122 — Balance-of-payments authority19 U.S.C. §2132
White HouseFeb 24, 2026 — Temporary import surcharge to address payments problemsProclamation
Federal RegisterSection 122 proclamation & FR notices (search)
USITCHTSUS Chapter 99 — §122 baseline headings

Rate

10%

Statutory ceiling: 15%. Duration: 150 days.

Stacking

Baseline logic — apply only after testing Section 232. Displaced by any active 232 program.

Governing question

If Section 232 does not govern, does the import fall into the Section 122 baseline after exemptions?

Authority

Section 301, Trade Act of 1974

China-specific tariff architecture

Active

Section 301 remains the standing China-specific overlay. Operative treatment depends on list placement, strategic-sector modifications, exclusions, and subsequent investigation-driven scope changes.

Scope

China-origin goods only.

Rate range

7.5% to 100%, depending on list and strategic-sector modification.

Stacking

Independent overlay on Section 232 or Section 122.

Primary sources

U.S. CodeTrade Act §301 — Actions by USTR19 U.S.C. §2411
USTRSection 301 investigations — hub
USTRSection 301 — China Technology Transfer case
USTRMar 11, 2026 — Structural excess-capacity investigationsPress release
Federal RegisterUSTR §301 notices & exclusions (search)
USITCHTSUS Subchapter III Ch. 99 — 301 China lists
CBPCSMS messages — 301 operational guidance

Rate schedule

List / Modification	Rate	Effective	Authority
List 1 — $34B (818 HTS lines)	25%	2018-07-06	USTR (Jul 6, 2018)
List 2 — $16B (279 HTS lines)	25%	2018-08-23	USTR (Aug 23, 2018)
List 3 — $200B (escalated from 10% to 25%)	25%	2018-09-24	USTR (Sep 24, 2018 / May 10, 2019)
List 4A — $120B (reduced from 15%)	7.5%	2019-09-01	USTR (Sep 1, 2019 / Feb 14, 2020)
Strategic-sector modification — EVs	50%	2024-09-27	USTR (Sep 27, 2024)
Strategic-sector modification — select products	100%	2024-09-27	USTR (Sep 27, 2024)

Key rules

Section 301 stacks independently with Section 232 and Section 122.
Not affected by IEEPA invalidation — fully live and collecting.
Coverage depends on list placement, exclusion status, and strategic-sector modifications.
Active excess-capacity investigations may expand scope further.

Authority

International Emergency Economic Powers Act

IEEPA tariffs — invalidated

Invalidated

Learning Resources, Inc. v. Trump eliminated IEEPA as a tariff authority. Its remaining relevance is administrative: refunds, protests, CAPE processing, and interest treatment.

Residual role

Refund administration, protest strategy, CAPE processing, and deposit recovery.

Live-stack rule

Exclude IEEPA from current-rate analysis.

Boundary

Section 232, Section 122, Section 301, AD/CVD, and MFN remain live and unaffected.

Primary sources

U.S. CodeIEEPA — International Emergency Economic Powers Act50 U.S.C. §§1701–1710
U.S. CodeNational Emergencies Act (companion authority)50 U.S.C. §§1601–1651
CITCourt of International Trade — Learning Resources v. Trump docket
Supreme CourtLearning Resources, Inc. v. Trump — docket & opinions
Federal RegisterIEEPA proclamations & national-emergency notices
CBPCSMS messages — IEEPA refund & CAPE guidance

IEEPA Refund Calculator Refund Methodology

Boundary: Section 232, Section 301, Section 122, AD/CVD, and MFN duties are not affected by the IEEPA invalidation and do not belong in the refund lane.