Section 301 vs. 232 vs. IEEPA: US Tariffs Compared

TL;DR: The US has three tariff authorities that can stack on top of standard duty rates: Section 301 (targeting China's unfair trade practices, 7.5%--100%), Section 232 (national security tariffs on steel, aluminum, and derivatives, 50%), and IEEPA (struck down by the Supreme Court of the United States (SCOTUS) on February 20, 2026). A single shipment can trigger multiple surcharges simultaneously, so importers must evaluate each authority independently to calculate accurate landed costs.

What Are US Trade Remedy Tariffs and Why Do Importers Need to Understand All Three?

The United States maintains three distinct tariff authorities that can apply additional duties on top of the standard Most Favored Nation (MFN) rate published in the Harmonized Tariff Schedule. Section 301 of the Trade Act of 1974 targets unfair trade practices by specific countries, Section 232 of the Trade Expansion Act of 1962 addresses national security threats from specific product categories, and the International Emergency Economic Powers Act (IEEPA) grants emergency powers during declared national crises.

Each operates under different legal authority, covers different products, and follows different administrative processes. According to the Congressional Research Service, the key difference is that these tariffs are cumulative -- a single shipment can trigger two or even three of these surcharges simultaneously, dramatically increasing landed costs beyond what the base HTS rate suggests.

As of February 21, 2026, the trade remedy landscape has shifted significantly. The Supreme Court struck down IEEPA-based tariffs on February 20, 2026, ruling 6-3 that the statute does not authorize the president to impose tariffs.

Understanding which authorities remain valid, which have been invalidated, and what replacement measures are being implemented is essential for any business importing goods into the United States.

Key Takeaways:

• Section 301, Section 232, and IEEPA are three separate tariff authorities that stack cumulatively --- Chinese steel imports can face an effective 85% total duty rate in 2026.
• The Supreme Court struck down IEEPA tariffs on February 20, 2026 (6-3 ruling), invalidating approximately $160 billion in collected duties; refund status remains unresolved.
• Section 232 expanded massively in 2025: rates doubled to 50%, all country exemptions ended, and 407 derivative product codes were added.
• A temporary 10% Section 122 tariff replaced IEEPA tariffs but expires automatically in mid-July 2026 unless Congress extends it.

How Do These Three Tariff Authorities Compare?

The following table summarizes the key differences between Section 301, Section 232, and IEEPA tariff authorities across every dimension that matters for importers calculating landed costs.

Dimension	Section 301	Section 232	IEEPA
Legal basis	Trade Act of 1974, Section 301	Trade Expansion Act of 1962, Section 232	International Emergency Economic Powers Act of 1977
Administering agency	US Trade Representative (USTR)	Department of Commerce (BIS)	President (direct executive action)
Trigger	Unfair trade practices (intellectual property (IP) theft, forced tech transfer, subsidies)	Imports threatening national security	Declared national emergency (trade deficit cited in 2025)
Target scope	Country-specific (currently China)	Product-specific (steel, aluminum, derivatives) from all countries	Broad -- applied to nearly all trading partners
Current rates	7.5%--100% depending on product list	25%--50% (50% since June 2025; UK at 25%)	Struck down by Supreme Court (Feb 20, 2026)
Exclusion process	USTR petition process; 178 exclusions extended through Nov 2026	Ended Feb 2025; replaced by inclusions process	No formal exclusion process existed
Investigation required	Yes -- USTR investigation under Section 302	Yes -- Commerce Department investigation	No -- emergency declaration only
Congressional role	Oversight; no required approval	Oversight; no required approval	Congress can terminate emergency declaration
Legal status (Feb 2026)	Valid -- upheld in multiple court challenges	Valid -- upheld in multiple court challenges	Invalid -- Supreme Court ruled 6-3 it does not authorize tariffs

What Is Section 301 and Which Products Does It Cover?

Section 301 is the provision of the Trade Act of 1974 that authorizes the US Trade Representative to impose tariffs in response to unfair foreign trade practices, including intellectual property theft, forced technology transfer, and discriminatory treatment of US goods. According to the USTR's Section 301 investigation report, the current Section 301 tariffs on China originated from a March 2018 investigation that found China's acts, policies, and practices related to technology transfer, intellectual property, and innovation were unreasonable and discriminatory.

Since then, the tariffs have been applied in waves across four lists covering approximately $370 billion worth of Chinese imports annually.

Current Section 301 tariff rates by product category

Section 301 rates vary significantly by product. The original Lists 1 through 4A carry rates of 7.5% to 25%. The Biden administration's September 2024 revisions and subsequent modifications pushed rates substantially higher for strategic sectors:

• Electric vehicles (EV) (Chapter 87): 100% tariff since September 27, 2024
• Semiconductors (HS 8542): 50% tariff since January 1, 2025
• Lithium-ion EV batteries: 25% tariff since September 27, 2024
• Solar cells and modules: 50% tariff since September 27, 2024
• Steel and aluminum (Chapters 72, 73, 76): 25% tariff
• Syringes and needles: 100% tariff since September 27, 2024
• Medical gloves: 50% in 2025, rising to 100% in 2026
• Laptops (HS 8471.30) and consumer electronics: 7.5%--25% depending on list
• Machinery (Chapter 84) and electrical equipment (Chapter 85): 25% on most industrial goods

In November 2025, the US and China reached an agreement extending mutual tariff reductions through November 10, 2026, with fentanyl-related tariffs on China reduced from 20% to 10%. The USTR also extended 178 product exclusions through the same date.

How to determine if your product is on a Section 301 list

Importers should check the USTR Section 301 tariff actions page for the current HTS subheadings covered by each list. Products are identified by their 8-digit or 10-digit HTS code, so precise HS code classification is essential. Use our HS Code Lookup to identify the correct subheading, then cross-reference against the USTR lists.

What Is Section 232 and How Did It Expand in 2025?

According to the Department of Commerce Bureau of Industry and Security (BIS), Section 232 is the provision of the Trade Expansion Act of 1962 that authorizes the president to restrict imports that threaten national security based on an investigation by the Department of Commerce. Unlike Section 301, which targets a specific country's trade practices, Section 232 tariffs apply to a specific product category from virtually all trading partners.

The original 2018 proclamations imposed 25% tariffs on steel imports and 10% on aluminum imports, with various country exemptions negotiated over time. The second Trump administration fundamentally restructured the program in 2025, eliminating all country exemptions, raising rates, and vastly expanding product coverage.

Timeline of Section 232 expansion

Date	Action	Impact
March 2018	Original proclamations (steel 25%, aluminum 10%)	Applied to most countries with exemptions for Canada, Mexico, EU, others
February 10, 2025	Proclamations 10895 & 10896	Ended all country exemptions; terminated product exclusion process; terminated General Approved Exclusions
May 2025	Commerce launches inclusions process	US manufacturers can petition to add derivative products
June 3, 2025	Rate increase proclamation	Steel and aluminum tariffs raised to 50% (UK remains at 25%)
August 2025	407 derivative product codes added	Wind turbines, mobile cranes, bulldozers, railcars, furniture, compressors, pumps, and hundreds more now covered

Which products are affected?

Section 232 tariffs now cover three categories at a 50% rate:

1. Primary steel articles -- Hot-rolled steel (HS 7208), cold-rolled steel, steel bars, wire, tubes, and pipes across Chapter 72 (iron and steel)
2. Primary aluminum articles -- Unwrought aluminum, bars, sheets, foil, tubes across Chapter 76 (aluminium)
3. Derivative articles -- Over 400 product codes covering articles of iron or steel (Chapter 73), and downstream products containing steel or aluminum content across multiple chapters

For derivative products, the 50% tariff applies only to the steel or aluminum content of the article, not the entire value. Importers must report the steel/aluminum content and non-steel/aluminum content on separate entry summary lines.

Can you get a Section 232 exclusion?

As of February 2025, the product exclusion process has been permanently terminated. Commerce no longer accepts or processes exclusion requests. Instead, the program has been replaced by an inclusions process that allows US manufacturers and trade associations to petition for additional derivative products to be added to the tariff coverage. Inclusions windows open three times per year in May, September, and January.

What Are IEEPA Tariffs and Why Did the Supreme Court Strike Them Down?

IEEPA tariffs are the trade duties imposed under the International Emergency Economic Powers Act of 1977, which grants the president broad powers to regulate commerce during a declared national emergency involving an unusual or extraordinary threat originating outside the United States.

On April 2, 2025 -- dubbed "Liberation Day" -- President Trump issued Executive Order 14257 declaring a national emergency over the US trade deficit and invoking IEEPA to impose sweeping tariffs on imports from nearly every trading partner. A baseline 10% tariff took effect April 5, with higher country-specific "reciprocal" rates scheduled for April 9, including rates as high as 145% on Chinese goods at peak levels.

What rates did IEEPA tariffs impose?

Before the Supreme Court ruling, IEEPA tariffs applied broadly:

Country/Region	Peak IEEPA Rate	Final Rate Before SCOTUS Ruling
China	145% (briefly)	10% (after Nov 2025 agreement)
EU	20% (announced)	10% (after 90-day pause)
Japan	24% (announced)	10% (after 90-day pause)
Most other countries	10%--50% (varied)	10% (baseline after pauses)
Canada, Mexico	Exempt (USMCA)	Exempt

The Supreme Court ruling (February 20, 2026)

In a 6-3 decision, the Supreme Court held that IEEPA does not authorize the president to impose tariffs. Chief Justice Roberts, joined by Justices Sotomayor, Kagan, Gorsuch, Barrett, and Jackson, ruled that the statute's grant of emergency economic powers does not extend to the regulation of imports through tariff duties, which is a power constitutionally reserved to Congress. Justices Thomas, Kavanaugh, and Alito dissented.

The ruling invalidated approximately $160 billion in collected IEEPA tariff revenue. The question of refunds to importers who paid these duties remains unresolved -- the court explicitly declined to address whether or how the government should return the collected funds.

"The Court's decision restores a foundational principle: the power to tax imports belongs to Congress, not the executive. Importers should immediately begin documenting their IEEPA duty payments to preserve refund rights." — Jennifer Hillman, Professor of Practice, Georgetown Law Center and former WTO Appellate Body Member

What replaced IEEPA tariffs?

Within hours of the ruling, President Trump signed an executive order imposing a new 10% global tariff under Section 122 of the Trade Act of 1974 -- a statute never before invoked for this purpose. Section 122 authorizes the president to impose tariffs of up to 15% for 150 days to address trade deficits or a dollar crisis.

Key constraints of the Section 122 replacement tariff:

• Maximum rate: 15% (current rate set at 10%)
• Duration: 150 days from February 24, 2026 (expires approximately mid-July 2026)
• Extension: Requires a congressional vote to continue beyond 150 days
• Scope: Global, with Canada and Mexico exempt under USMCA
• Precedent: First-ever use of Section 122 for this purpose

The administration also indicated it would leverage expanded Section 232 and Section 301 authorities to maintain tariff revenue at pre-ruling levels.

How Do These Tariffs Stack on the Same Product?

One of the most consequential aspects of US trade remedy tariffs is that they are cumulative. An import can be subject to the standard MFN duty rate plus Section 301 tariffs plus Section 232 tariffs simultaneously. They are not mutually exclusive and each is calculated on the declared customs value of the goods.

According to US Customs and Border Protection (CBP), understanding this stacking effect is critical for accurately calculating total landed cost. Use the HSRates Duty Calculator to model how multiple tariff layers combine for your specific product and origin country.

Rate stacking example: Chinese steel plate (HS 7208.51)

Consider a shipment of hot-rolled steel plate (HS 7208.51) imported from China, declared at a customs value of $100,000. Use our Duty Calculator to estimate your own scenarios.

Tariff Layer	Authority	Rate	Duty Amount
MFN base rate	HTS Column 1	0%	$0
Section 301 (List 3)	Trade Act of 1974	25%	$25,000
Section 232 (steel)	Trade Expansion Act of 1962	50%	$50,000
Section 122 (global)	Trade Act of 1974	10%	$10,000
Total duty		85%	$85,000

Before the Supreme Court ruling, this same shipment would have also incurred IEEPA tariffs (10% baseline on China after the November 2025 agreement), pushing the total to 95%. Antidumping and countervailing duties, which are administered separately by the International Trade Commission, could add further surcharges depending on the specific producer and exporter.

Important exception: Imported articles subject to Section 232 auto tariffs do not also incur Section 232 steel/aluminum or IEEPA/Section 122 tariffs on the same content. For derivative products, the Section 232 tariff applies only to the steel or aluminum content.

For example, an agricultural machine part from Thailand valued at $100 with 60% steel content would pay the 50% Section 232 rate on $60 (the steel portion) and the Section 122 rate on $40 (the non-steel portion).

What Is the Timeline of Major US Trade Remedy Actions?

According to the Tax Foundation's tariff tracker, the following timeline tracks the key executive actions across all three tariff authorities from their origins to the present day, providing historical context for how the current tariff landscape was constructed.

Date	Action	Authority
June 1962	Trade Expansion Act signed into law	Section 232 created
January 1975	Trade Act of 1974 signed into law	Section 301 created
December 1977	IEEPA signed into law	Emergency economic powers codified
March 2018	Steel (25%) and aluminum (10%) tariffs imposed	Section 232
July 2018	List 1 China tariffs (25% on $34B)	Section 301
August 2018	List 2 China tariffs (25% on $16B)	Section 301
September 2018	List 3 China tariffs (initially 10%, later 25% on $200B)	Section 301
September 2019	List 4A China tariffs (7.5% on $120B)	Section 301
January 2020	Phase One trade deal signed	Section 301 (partial pause)
September 2024	Biden finalizes rate increases (EVs 100%, semiconductors 50%)	Section 301
February 10, 2025	All Section 232 country exemptions ended	Section 232
April 2, 2025	"Liberation Day" tariffs announced	IEEPA
April 9, 2025	90-day pause on reciprocal tariffs (except China)	IEEPA
June 3, 2025	Steel and aluminum tariffs raised to 50%	Section 232
August 2025	407 derivative product codes added	Section 232
November 2025	US-China tariff reduction agreement	Section 301 / IEEPA
February 20, 2026	Supreme Court strikes down IEEPA tariffs (6-3)	IEEPA invalidated
February 20, 2026	10% global tariff signed under Section 122	Section 122 (new)

How Should Importers Determine Which Tariffs Apply to Their Shipments?

Determining which trade remedy tariffs apply to a specific import requires a systematic three-step approach. Each tariff authority uses different criteria -- country of origin, product classification, or both -- so importers must evaluate each one independently.

Step 1: Classify your product correctly

Accurate HS code classification is the foundation. Section 301 tariffs are applied to specific 8-digit and 10-digit HTS subheadings published in the USTR lists, and Section 232 tariffs reference specific tariff codes published in presidential proclamations. A misclassification can mean either overpaying duties or facing penalties for underpayment. Use the HS Code Lookup to identify your product's correct classification.

Step 2: Determine the country of origin

Section 301 tariffs apply only to products originating in China (country of origin, not country of shipment). Section 232 tariffs apply to products from nearly all countries (with the UK at a reduced 25% rate). Section 122 tariffs apply globally with the exception of Canada and Mexico under USMCA.

Country-of-origin rules follow US Customs marking rules under 19 Code of Federal Regulations (CFR) Part 134, where substantial transformation determines origin.

Step 3: Check for exclusions and exceptions

For Section 301, verify whether your specific HTS subheading is covered by one of the 178 product exclusions extended through November 2026. For Section 232, check whether your product falls under the derivative articles list and calculate the steel/aluminum content percentage. For Section 122, note that the tariff is temporary (150 days from February 24, 2026) and may expire before your import cycle completes.

Key takeaway: Always evaluate all three tariff authorities independently for every shipment. A product that is exempt from Section 301 may still be subject to Section 232 and Section 122 tariffs.

Checklist for evaluating trade remedy tariff exposure

• Identify the correct 8-digit or 10-digit HTS code for your product
• Determine the country of origin (not the country of shipment)
• Check USTR lists for Section 301 coverage and applicable rate
• Check Section 232 proclamations for steel, aluminum, or derivative product coverage
• Calculate steel/aluminum content percentage for derivative articles
• Verify Section 122 applicability and expiration date (mid-July 2026)
• Review available exclusions for Section 301 (178 exclusions through November 2026)
• Sum all applicable tariff rates to determine effective duty percentage

Key Takeaways

• Section 301 targets China specifically with rates of 7.5%--100% on approximately $370 billion of imports, and remains legally valid with 178 product exclusions extended through November 2026.
• Section 232 applies to products, not countries, covering steel, aluminum, and over 400 derivative product codes at a 50% rate from virtually all trading partners (UK at 25%).
• IEEPA tariffs were struck down by the Supreme Court on February 20, 2026, invalidating $160 billion in collected revenue and raising unresolved refund questions for importers.
• Section 122 is the replacement with a 10% global tariff, but it is limited to 150 days (expiring mid-July 2026) and 15% maximum rate.
• Tariffs stack cumulatively -- Chinese steel imports can face 85% total duties (0% MFN + 25% Section 301 + 50% Section 232 + 10% Section 122), all calculated on the original customs value.

Summary and Next Steps

The bottom line: US importers face a layered tariff system where Section 301, Section 232, and the new Section 122 tariffs can stack to produce effective duty rates of 85% or more on products like Chinese steel --- and the landscape continues to shift following the Supreme Court's invalidation of IEEPA authority.

Use the HSRates Duty Calculator to model your total tariff exposure across all applicable authorities, and check the HS Code Lookup to verify your product classifications against the current Section 301 and Section 232 lists. If you paid IEEPA duties, consult a trade attorney now to preserve your refund rights before filing deadlines pass.

FAQ

Can Section 301 and Section 232 tariffs apply to the same product simultaneously?

Yes. These tariff authorities are cumulative, not mutually exclusive. A product like Chinese steel (covered by both Section 301 List 3 and Section 232 steel tariffs) will incur both surcharges on top of the MFN base rate. CBP requires separate entry summary lines for each applicable tariff program. The only notable exception is that Section 232 auto tariffs and Section 232 steel/aluminum tariffs do not both apply to the same article.

Are IEEPA tariffs still in effect after the Supreme Court ruling?

No. On February 20, 2026, the Supreme Court ruled 6-3 in that IEEPA does not authorize the president to impose tariffs. All tariffs imposed under IEEPA authority -- including the "Liberation Day" reciprocal tariffs, the fentanyl-related tariffs on China, Canada, and Mexico, and the baseline 10% global tariff -- have been invalidated. The administration immediately pivoted to a 10% global tariff under Section 122 of the Trade Act of 1974 as a partial replacement, effective February 24, 2026.

How long do Section 122 tariffs last?

Section 122 of the Trade Act of 1974 authorizes the president to impose tariffs of up to 15% for a maximum of 150 days without congressional approval. The 10% global tariff signed on February 20, 2026, will automatically expire approximately mid-July 2026 unless Congress passes legislation to extend it. Importers should factor the potential expiration into their sourcing and pricing decisions.

Can importers get refunds for IEEPA tariffs already paid?

The question of refunds remains legally unresolved. The Supreme Court's majority opinion did not address whether or how the government should return the approximately $160 billion collected under IEEPA tariff authority. Legal experts expect importers to pursue refund claims through CBP's protest process (19 United States Code (USC) 1514) and the Court of International Trade, but the timeline remains uncertain. Importers who paid IEEPA duties should consult a trade attorney to preserve their refund rights.

How do I calculate the total duty on a product subject to multiple trade remedy tariffs?

Each trade remedy tariff is calculated independently on the declared customs value of the imported goods (transaction value under 19 USC 1401a). They do not compound on each other -- all are applied as a percentage of the original customs value, not on a previously tariffed amount. For a $10,000 shipment from China subject to 0% MFN, 25% Section 301, and 50% Section 232 (steel content), the total duty is $0 + $2,500 + $5,000 = $7,500 (75% effective rate). Use our Duty Calculator to estimate your total landed cost.

What Should Importers Do Next?

The US trade remedy landscape is in active flux. The Supreme Court's invalidation of IEEPA tariffs removes one layer of duties but creates new uncertainty around replacement authorities, potential refunds, and the durability of Section 122 tariffs.

In summary, importers should take three immediate actions:

1. Review import entries for IEEPA refund eligibility. Identify all goods that were assessed IEEPA duties and prepare to file protests or refund claims through CBP.
2. Audit HS code classifications. Ensure accuracy across Section 301 and Section 232 programs using our HS code classification guide.
3. Model the financial impact of Section 122. Factor the 150-day tariff duration into your sourcing and pricing decisions before mid-July 2026.

For country-specific tariff rate lookups, use the HSRates HS Code Lookup to compare US, EU, and UK duty rates side by side, or estimate total costs with the Duty Calculator.