Yes, the tariffs imposed as a result Section 232 and Section 301 are ADDITIONAL duty rates. Therefore, if your duty rate prior to the tariffs was 3% and the commodity you are importing is subject to an additional 25% tariff, your total duty rate would be 28%.Please note: In the case of Section 301 – List 3, the additional 10% tariff will be replaced by an additional 25% tariff as of January 1, 2019.
Please Note: Section 232 tariffs are for all countries, for Chinese specific tariffs see Section 301 tariffs below.
All import tariffs that have been implemented do not have an expiration date and are in place until determined otherwise. These import tariffs are imposed on all commodities classified under a listed HTSUS code, regardless of if it is new or used
The additional tariffs are due on commodities based on their ENTRY DATE. When your goods/shipment arrive in the United States and are cleared by CBP, there is an entry date for that specific entry. This is the date that determines if your commodities are subject to the additional tariff. Additionally, this date is declared on the CBP Form 7501 for the entry. Unlike ADCVD, these import tariffs are only being applied on entries on or after their implementation date. There have not been retroactive duties imposed by CBP at this time.
It is the importer’s responsibility to include the additional tariff in the calculation of duty paid on a particular shipment. This increased duty amount is paid to Customs and Border Protection at the time of entry.
To find out if your HTSUS code is subject to Section 301 tariffs please refer to our HTSUS Code Look-up Tool, also available below. When using the tool make sure that you are only using the first 8 digits of your HTSUS code, which must be in this format "XXXX.XX.XX"(ie. Include the periods when entering).