Articles on this topic (7)
Why Chapter 99 Is the Real Compliance Risk Now, Not the Base Code
The base HTS code changes once a year and is well-litigated. Chapter 99 changes on the timeline of the next proclamation, stacks three authorities that don't recognize each other's relief, and rests partly on a statute under active constitutional challenge. Part 8 of an 8-part series on Chapter 99.
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When Three Overlays Hit One Product: The Stacking Problem
Section 301, Section 232, and IEEPA duties don't offset, replace, or defer to one another — they stack, and an exclusion from one layer does nothing for the other two. Part 5 of an 8-part series on Chapter 99.
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What Chapter 99 Actually Is (and Why It Breaks the Rest of the Schedule)
Chapters 1–97 classify products. Chapter 99 classifies policy — and it's bolted onto the HTSUS with different rules, a different update cadence, and a different failure mode. Part 1 of an 8-part series on Chapter 99.
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Material Injury vs. Threat of Material Injury: What the ITC Actually Decides
The ITC can order AD/CVD duties on a finding of threat alone, with no current injury. Here is what the ITC decides, what Commerce decides, and why importers keep confusing the two.
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IEEPA: The Fastest-Moving Layer, and the Newest
IEEPA tariffs skipped the investigations behind Section 301 and 232. The Supreme Court held in 2026 that IEEPA doesn't authorize tariffs. Part 4 of 8.
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Section 232: When "National Security" Enters the Tariff Schedule
Trump's 2025 Section 232 reset ended country exemptions, raised steel and aluminum tariffs, expanded derivative coverage, and made metal-content and upstream-origin data operationally critical. Part 3 of an 8-part series on Chapter 99.
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Section 301: The Original Catchall
Section 301 was the first Chapter 99 overlay and remains the largest single driver of Chinese-origin duty liability. The trigger is a substantial-transformation origin test, not the shipping route — and most of the recoverable money sits in an opt-in exclusion layer nobody automatically applies. Part 2 of an 8-part series on Chapter 99.
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9 Terms
Antidumping Duty (ADD)
Antidumping duty is imposed on goods sold in the U.S. below fair market value. Administered by Commerce and collected by CBP, ADD applicability is determined by HTS code and country of origin.
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Chapter 99 Overlays
Chapter 99 of the HTSUS contains temporary duty provisions. All trade remedy tariffs — Section 301, 232, and IEEPA — apply through Chapter 99 codes that stack on top of the base HTS classification.
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Countervailing Duty (CVD)
Countervailing duty offsets foreign government subsidies on imported goods. Like ADD, CVD is administered by Commerce, collected by CBP, and determined by HTS code and country of origin.
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Country of Origin
Country of origin is the country where a good was produced or last substantially transformed. It determines duty column, Section 301 applicability, marking requirements, and FTA preference eligibility.
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IEEPA Tariffs
IEEPA tariffs were 2025 emergency-power duties. The Supreme Court held IEEPA doesn't authorize tariffs; CBP ended collection and refunds them via CAPE.
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Section 232 Tariffs
Section 232 tariffs are national-security-based duties on steel (25%) and aluminum (10%) imports under the Trade Expansion Act of 1962, with country-specific exemptions and Commerce-administered product exclusions.
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Section 301 Tariffs
Section 301 adds 7.5% to 100% duties on Chinese-origin goods via Chapter 99. How Lists 1, 2, 3 and 4A work, what's covered, and how to check your HTS code.
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Trade Remedy
A trade remedy is a government measure to protect domestic industries from unfair or injurious imports. U.S. types include antidumping, countervailing duty, safeguard (Section 201), Section 301, Section 232, and IEEPA tariffs.
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USTR Exclusion
A USTR exclusion is a time-limited, product-specific exemption from Section 301 tariffs. Exclusions are identified by specific HTS codes or product descriptions and must be renewed when they expire.
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