US tariffs are no longer about "a single rate." Only by understanding the three tracks — Section 301, Section 232 and Section 122 — can you know which one your shipment is taxed under, and whether you can get a refund.
Bottom line first: multiple tariff regimes now coexist
In the past, customs clearance required checking only one MFN rate. Now you must look at four things at once: Section 301 tariffs on China, Section 232 national security tariffs, Section 122 temporary tariffs, and the changes to de minimis duty-free treatment.
These four may stack, or they may be mutually exclusive. Before clearance, you must check each one — never assume.
Section 301: tariffs on Chinese products remain
Under Section 301 of the Trade Act of 1974, the US imposes additional tariffs on certain Chinese products exported to the United States.
The list and rates have been adjusted many times over time. Applicability is subject to announcements by the Office of the United States Trade Representative (USTR) and the HTSUS.
What companies should do: check against the HS code whether the product falls on the additional tariff list, and declare the origin accurately at customs.
Section 232: national security tariffs (steel, aluminium, etc.)
Under Section 232 of the Trade Expansion Act of 1962, tariffs are imposed on steel, aluminium and their derivatives in the name of national security.
Coverage has been expanded many times, and the derivatives list is continuously updated. Section 232 and Section 301 are two different legal sources; whether they stack depends on the specific product and the current announcement.
IEEPA ruled unlawful, replaced by Section 122
On 20 February 2026, the US Supreme Court ruled 6:3 that the International Emergency Economic Powers Act (IEEPA) does not authorise the President to impose tariffs.
The "fentanyl tariffs" and "reciprocal tariffs" previously imposed under IEEPA were found unlawful, and refunds were ordered.
After the ruling, the US side instead invoked Section 122 of the Trade Act of 1974 to impose a 10% temporary tariff on global imports, effective 24 February 2026, valid for 150 days until 24 July 2026; that provision allows up to 15%.
From 24 July 2026, it is succeeded by the "forced labour tariff" under Section 301 — 10% for most countries and 12.5% for 46 economies including China.
De minimis abolished: the $800 threshold is gone
From 29 August 2025, the US abolished de minimis duty-free treatment for most countries.
On 24 June 2026, US Customs and Border Protection (CBP) issued an interim final rule indefinitely removing duty-free treatment for goods valued at $800 or less via non-postal channels (ocean, air, land, express), which must go through formal or informal entry.
International mail follows a separate process: mail informal entry (Entry Type 13) takes effect on 24 July 2026, with voluntary electronic testing starting on 22 September 2026.
Generally, informal entry may be used for $2,500 or less; above $2,500, or where quotas or anti-dumping/countervailing duties are involved, formal entry is required. US congressional legislation has set the statutory termination date for de minimis at 1 July 2027.
China's official position
China's Ministry of Commerce states that the US unilateral tariff increases violate World Trade Organization rules and harm the interests of businesses and consumers in both China and the United States. China firmly opposes them and will take necessary measures to safeguard its legitimate rights and interests.
Three things companies must do
1. Check the HS code to confirm which tariff track this shipment falls under.
2. Distinguish whether you are using postal or non-postal channels — the two have completely different clearance methods.
3. Factor tariff costs into your US quotations — don't quote based on old rates.
Policy changes are frequent; specifics are subject to the latest official announcement.
