US Tariff Stack 2026: Section 122, 232, 301, IEEPA Refund, UFLPA

The US import tariff stack in 2026 is the most layered it has been in decades. Six duty layers, three of which (Section 122, Section 232 doubled, Section 321 China suspension) are 2025 to 2026 changes. Plus a SCOTUS ruling invalidating IEEPA reciprocal tariffs that creates refund eligibility for entries between April 2025 and February 2026. Plus the UFLPA forced labor framework that can detain shipments regardless of duty status.

This pillar covers every layer with the rate, the calculation method, the anti-stacking rules, and links to deep-dive pages on each topic. Use as the navigation map for the entire LandedFees regulatory library.

The six layers, top to bottom

PGA fees (FDA, USDA, CPSC, EPA) apply where the product is in their scope.

Layer 1: MFN duty

The Most Favored Nation rate per the Harmonized Tariff Schedule. Set by Congress per HTS subheading at 10-digit specificity. Range from 0 percent on most industrial inputs to 38 percent on the highest-rate sensitive products (sugar, peanut butter, some footwear).

USMCA, KORUS, AUSFTA, USSFTA, and other FTA preferences can zero the MFN on FTA-region originating goods. The rule of origin test is per agreement.

Read the related pages:

• HTS 7218 vs 7219 stainless billet classification
• HTS 8504 USMCA eligibility
• HS code for lithium ion battery cell

Layer 2: Section 232 (steel, aluminum, derivatives)

Section 232 of the Trade Expansion Act of 1962 (19 USC 1862) authorizes tariff action on imports that threaten national security. The 2018 steel and aluminum proclamations have been amended multiple times. The current rate (effective June 4 2025) is 50 percent on most chapter 72 (steel) and chapter 76 (aluminum), plus an expanded derivative articles list across chapters 84, 85, 87, 94.

Smelt-and-cast origin rule: the country of smelt (aluminum) or melt (steel) governs origin for Section 232, not the country of final processing. Chinese billet rolled in Mexico is Chinese origin.

Derivative articles: Section 232 applies to the metal value portion only with a producer affidavit. Without the affidavit, CBP defaults to 50 percent on full invoice value.

Country arrangements: Canada and Mexico have TRQs (quotas) that exempt within-quota volume. EU and UK have arrangement quotas. Most other countries (China, India, Russia, Vietnam) pay full 50 percent.

Anti-stack: Section 232 suppresses Section 122 on the same HTS line.

Deep dives:

• Section 232 aluminum 50 percent calculator
• Section 232 derivative full value rule
• Aluminum HS codes Section 232 (published)
• Steel HS codes Section 232 (published)

Layer 3: Section 301 (China-specific lists)

USTR Section 301 action against China resulted in four tariff lists between 2018 and 2019. Current rates:

• List 1, 2, 3: 25 percent ad valorem.
• List 4A: 7.5 percent (reduced from 15 under Phase One Feb 2020).
• List 4B: not in force (suspended Dec 2019).

Stacks additively with Section 122, Section 232, MFN, ADCVD. Anti-stack does NOT apply.

USTR runs periodic exclusion windows. Granted exclusions are retroactive to the original imposition date. Most recent grant batch: February 2026.

Deep dives:

• Section 301 List 4A calculator
• Section 301 List 1 vs List 3 vs List 4A comparison
• Section 232 vs 301 vs 122 (published)

Layer 4: Section 122 (post-IEEPA replacement reciprocal)

Section 122 of the Trade Act of 1974 (19 USC 2132) was activated by proclamation on February 24 2026 as the statutory replacement for the SCOTUS-invalidated IEEPA reciprocal program. 10 percent ad valorem on most imports regardless of country of origin per USITC HTS heading 9903.03.01 (verified 2026-07-10). Statutory ceiling 15 percent under 19 USC 2132; the operative rate is 10 percent, below the cap. 150-day duration, expires July 24 2026 unless Congress extends or a fresh proclamation cycle is invoked. USMCA-qualifying goods (general note 11 HTSUS) explicitly exempt. CAFTA-DR textile and apparel exempt. KORUS, USJTA, AUSFTA, USSFTA, and other US FTA partners are NOT carved out.

USMCA-qualifying goods are at 0 percent on Section 122. KORUS, AUSFTA, USSFTA, and other FTA partners are NOT carved out and pay the 10 percent surcharge.

Section 232 anti-stack: Section 122 suppressed when Section 232 fires on the same line.

Section 301 anti-stack: NONE. Section 122 stacks additively on Chinese-origin Section 301 lines.

Renewal mechanics: 150 days per imposition. First renewal cycle around August 2026.

Deep dives:

• Section 122 reciprocal calculator
• What is Section 122 (published)
• IEEPA refund eligibility checker

Layer 5: ADCVD (Antidumping and Countervailing Duty)

Commerce-administered duties under 19 USC 1673 (AD) and 19 USC 1671 (CVD) on specific products from specific countries where Commerce has found dumping (below normal value) or actionable subsidies. Rates are producer-specific within each order.

Country-wide rates can exceed 100 percent on Chinese products in active orders (steel pipe, certain chemicals, some bearings, certain electronics).

Anti-circumvention findings extend China rates to third-country processors (Vietnam, Korea, Malaysia, etc.) when the substantial transformation test is not met.

ADCVD is NOT drawback-eligible under TFTEA 2015.

Deep dives:

• ADCVD Vietnam steel pipe
• HS code for ball bearings 8482
• HS code for active pharmaceutical ingredient
• HS code for solar panel module 8541

Layer 6: PGA fees and detentions

FDA, USDA, CPSC, EPA, NHTSA, and other Participating Government Agencies (PGAs) administer product-specific requirements at import. PGA holds and detentions can delay clearance for days or weeks regardless of duty status.

The UFLPA framework (Uyghur Forced Labor Prevention Act, 2021) is administered through CBP forced labor enforcement under 19 USC 1307. The DHS entity list (currently 116 entities) drives a rebuttable presumption that imports from listed entities are made with forced labor and are prohibited.

Deep dives:

• UFLPA entity list 2026 update
• Restricted products (published)

Plus: MPF and HMF

Merchandise Processing Fee (MPF): 0.3464 percent of customs value, minimum $32, maximum $614.35 per formal entry. Per CBP CSMS.

Harbor Maintenance Fee (HMF): 0.125 percent of customs value on ocean shipments only. Per 26 USC 4461.

Plus: IEEPA refund eligibility for April 2025 to February 2026 entries

The February 2026 SCOTUS ruling invalidated IEEPA-based reciprocal tariffs. Entries between April 5 2025 and February 14 2026 that paid IEEPA duty are eligible for refund via protest, post-summary correction, or reconciliation.

Refund is net of Section 122 owed under the replacement framework.

Deep dive: IEEPA refund eligibility checker

Plus: Section 321 China suspension

The May 2 2025 executive order suspended Section 321 de minimis for Chinese and Hong Kong origin goods. Type 86 entry remains available but with no duty exemption.

Deep dive: Section 321 China suspension alternative

Worked example: full stack on Chinese steel pipe

100,000 USD of HTS 7306.30 from a Chinese mill on AD order A-570-910:

Effective rate 160.7 percent. Stacked Chinese steel pipe is one of the highest landed cost categories in 2026.

Worked example: full stack on Vietnamese furniture

100,000 USD of HTS 9401.61 from Vietnam:

Effective rate 10.47 percent. Vietnamese furniture is the substitution source of choice for China-routed lanes.

Worked example: full stack on Korean machining center under KORUS

500,000 USD of HTS 8457.10 from Korea:

Effective rate 10.25 percent. KORUS waives the MFN duty on machining centers but does NOT carve out Section 122. Korean machines still beat Japan, Germany, and Taiwan on landed cost because of the saved MFN (about 4.4 percentage points).

How to use this pillar

1. Identify your HTS line and country of origin.
2. Walk the six layers in order; check each against the deep-dive pages.
3. Use the LandedFees calculator to compute the stacked rate on your invoice.
4. Compare the China stack vs the Vietnam, India, Mexico, or Korea alternatives for the same HTS line.

Run your stacked entry now

The LandedFees calculator runs every layer above on any invoice. Free, unlimited, every fee cited at source.

Calculate a stacked entry

Section 122 status as of June 20 2026

The May 7 2026 Court of International Trade ruling in Oregon v. United States (consolidated with Burlap and Barrel v. United States) struck down the Section 122 proclamation. The Federal Circuit issued an administrative stay on May 12 2026, so CBP is still collecting the duty pending appeal. Importers paying now should preserve protest rights and refund claims in case the government loses on the merits. The underlying Section 122 authority sunsets July 24 2026 under the statutory 150-day ceiling, regardless of the appeal outcome, unless Congress extends or a fresh proclamation restarts the clock.

Citations

• 19 USC 1862 (Section 232): https://www.law.cornell.edu/uscode/text/19/1862
• 19 USC 2411 (Section 301): https://www.law.cornell.edu/uscode/text/19/2411
• 19 USC 2132 (Section 122): https://www.law.cornell.edu/uscode/text/19/2132
• 19 USC 1673 / 1671 (AD/CVD): CBP
• 19 USC 1313 (drawback): https://www.law.cornell.edu/uscode/text/19/1313
• V.O.S. Selections v. United States SCOTUS ruling February 2026
• CBP CSMS portal: https://content.govdelivery.com/accounts/USDHSCBP