Rates in force 2026-06-16 · verified against CBP HTSUS, USTR & the Federal Register
US import duty stacks — base HTS + Section 232 + Section 301 + the Section 122 surcharge + the processing fee 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, verified 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 / EO 14389), effective 2026-02-24, expires 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) |
| 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 (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 FY2026 — 0.3464% ad valorem, min $33.58 / max $651.50 per formal entry (Federal Register 2025-13869); 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: · Data verified: against the live CBP HTSUS file (hts.usitc.gov) (rules dataset version 2026.06.16). 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 122 temporary surcharge (10% ad valorem, HTSUS 9903.03.01, effective 2026-02-24 to 2026-07-24, applied only to non-Section-232 goods and non-USMCA origins), Section 232 from the steel / aluminum / autos proclamations (metal-content value honored for entries before 2026-04-06; full entered value since the 2026-04-06 restructuring — its 50/25/15% tranche mapping is not yet modeled), Section 301 from the USTR China lists, the Japan/EU autos combined-rate cap, and the FY2026 Merchandise Processing Fee (0.3464%, $33.58–$651.50, 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; their Section 122 successor IS computed for entries in its window, but pre-vacatur entry dates are not reconstructed. Layers are summed over your declared customs value as of the entry date you select. Every row cites the instrument that set its rate.
Your Section 232 stack is only the duty line. Once you have it, the entry still has to be booked, insured and shipped. Easyship compares cross-border couriers and shows all-in landed cost for the actual shipment.
Honest disclosure: this is a plain link to Easyship’s homepage and earns us nothing today — we are not yet in their affiliate program and there is no tracking ID. It is shown only because booking the freight is the genuine next step after the duty math. See our affiliate disclosure.
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 Section 232 national-security tariffs on steel, aluminium and autos, then the Section 301 China lists, then the Section 122 surcharge and 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 10% Section 122 surcharge (on non-Section-232 goods), then Section 232 (50% on steel/aluminum, 25% on autos), then the Section 301 China lists (List 3 at 25%), then the FY2026 Merchandise Processing Fee — so a base-rate-only figure understates the duty owed (rates in force 2026-06-16). → compute your own entry stack with the checker below.
The IEEPA reciprocal, border and fentanyl layers are no longer charged: the Supreme Court vacated them on 2026-02-20. Their statutory successor — the Section 122 temporary surcharge (10% global, effective 2026-02-24, expiring 2026-07-24) — IS computed here for entries in that window; it exempts Section-232-covered articles and USMCA-originating CA/MX goods.
| Layer | Rate | Instrument |
|---|---|---|
| Section 122 — temporary import surcharge | 10% (non-232 goods; expires 2026-07-24) | Proclamation 11012 / EO 14389, HTSUS 9903.03.01; exempts Section 232 + USMCA goods |
| Section 232 — steel & aluminum | 50% (25% UK carve-out) | Proclamation 10947, entries from 2025-06-04; full entered value since 2026-04-06 |
| 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 (FY2026) | 0.3464% (min $33.58 / max $651.50) | Federal Register 2025-13869; USMCA-originating exempt |
| IEEPA reciprocal / border / fentanyl | 0% — vacated (replaced by Section 122) | 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 2025-13869 (FY2026 MPF) (verified 2026-06-16) · Supreme Court opinion 24-1287 (IEEPA vacatur)
Last updated: · 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. It includes the Section 122 temporary import surcharge (10% global, effective 2026-02-24, expiring 2026-07-24) for entries in that window, which exempts Section-232-covered articles and USMCA-originating goods. 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, against dataset version 2026.06.16, verified 2026-06-16 against the CBP HTSUS file (hts.usitc.gov), Proclamation 10947 and Federal Register 2025-13869. Enter your own HTS code, origin, value and entry date to compute your entry stack.
HTS 7208.10.15.00, origin CN: the free base HTS rate, then Section 232 steel at 50%, then Section 301 List 3 at 25%, then the FY2026 MPF — the trade-remedy layers stack on the same declared value. → 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: the 2.6% base rate, then the 10% Section 122 surcharge (this line is not Section-232-covered, so the surcharge applies), then Section 301 List 3 at 25% — there is no Section 232 because it is not a steel / aluminum / auto line — plus the MPF. → 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, 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.
Not the IEEPA reciprocal tariff. The Supreme Court vacated the IEEPA tariff programs — the reciprocal tariff under EO 14257, the Mexico/Canada border tariffs and the China fentanyl tariff — in Learning Resources, Inc. v. Trump, No. 24-1287, decided 2026-02-20, and CBP is processing roughly $175 billion in refunds. In their place a Section 122 temporary import surcharge of 10% took effect 2026-02-24 (Proclamation 11012), under a statutory 150-day window that expires 2026-07-24 unless extended. This checker computes that 10% surcharge for entries in the window, except on Section-232-covered steel, aluminum and autos and on USMCA-originating goods of Canada and Mexico, which are exempt. The surcharge was held unlawful by the Court of International Trade on 2026-05-07, but that injunction reached only the three plaintiff-importers; the ruling is stayed on appeal and CBP continues to collect the surcharge from everyone else, so the checker treats it as in force.
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 $33.58 and a maximum of $651.50 per entry (Federal Register 2025-13869). On a $5,000 entry, 0.3464% would be only $17.32, so the $33.58 minimum applies; on a $500,000 entry the raw $1,732 is capped at $651.50. 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.
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 assesses the duty on the full entered value, 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 rules dataset 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: