Stack the layers — Base HTS, Section 232 (steel / aluminum / autos), Section 301 (China lists), the autos cap, and the Merchandise Processing Fee — for a first-pass landed-cost screen.
A $50,000 hot-rolled steel coil from China (HTS 7208.10.15.00) entered on 2026-06-11 owes $37,673.20 at the US border — 0% base HTS duty + 50% Section 232 + 25% Section 301 + a $173.20 Merchandise Processing Fee — an effective rate of 75.35% on declared value.
The IEEPA reciprocal, border and fentanyl layers are no longer charged: the Supreme Court vacated them on 2026-02-20, and their Section 122 successor (10% global, effective 2026-02-24) is not yet computed by this checker.
| Layer | Rate | Instrument |
|---|---|---|
| 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 | Learning Resources v. Trump, No. 24-1287 (decided 2026-02-20) |
Official sources: CBP HTSUS file (hts.usitc.gov) (verified 2026-06-11) · Federal Register 2025-13869 (FY2026 MPF) (verified 2026-06-11) · Supreme Court opinion 24-1287 (IEEPA vacatur)
Last updated: · Data verified: against the CBP HTSUS file (hts.usitc.gov)
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 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 2026.06.11). 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), 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 (10% global, effective 2026-02-24) is not yet included, and 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.
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.
All three are computed by the exact formula this checker runs, against dataset version 2026.06.11, verified 2026-06-11 against the CBP HTSUS file (hts.usitc.gov), Proclamation 10947 and Federal Register 2025-13869.
HTS 7208.10.15.00, origin CN, declared value $50,000, entry 2026-06-11: base HTS 0% (free) + Section 232 steel at 50% ($25,000) + Section 301 at 25% ($12,500) + MPF $173.20 = $37,673.20 payable — 75.35% effective. Landed cost: $87,673.20.
HTS 8703.23.01.00, origin DE, declared value $30,000, entry 2026-06-11: base 2.5% ($750) + Section 232 autos 25% ($7,500) raw-stacks to $8,250, but the Japan/EU combined-rate cap holds total tariff to 15% of entered value = $4,500.00. Add MPF $103.92 for $4,603.92 payable — 15.35% effective. The cap absorbs tariffs, not the MPF.
HTS 8544.42.90.00, origin CN, declared value $20,000, entry 2026-06-11: base 2.6% ($520) + Section 301 List 3 at 25% ($5,000) — no Section 232, it is not a steel / aluminum / auto line — + MPF $69.28 = $5,589.28 payable, 27.95% effective.
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 2026-06-11. 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: $37,500 of tariff on a $50,000 entry before the Merchandise Processing Fee is added. That stacking, line by line with citations, is exactly what this checker models.
No. 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. CBP is processing roughly $175 billion in refunds of duties collected under them. Congress replaced the vacated layers with a Section 122 surcharge of 10% on imports, effective 2026-02-24, under a statutory 150-day window unless extended. This checker does not yet compute the Section 122 surcharge — that limitation is flagged on every result.
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. Example from this dataset: a $30,000 German sedan under HTS 8703.23.01.00 would raw-stack 2.5% base + 25% Section 232 = $8,250, but the cap holds total tariff at $4,500. The cap survives the IEEPA vacatur because it was never an IEEPA measure, and it does not absorb the MPF.
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 2026-06-11. 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: