Two different legal authorities
Section 301 and Section 232 are authorized under different laws and administered by different agencies. Section 301 is authorized under Section 301 of the Trade Act of 1974 and administered by the USTR. It is used to address unfair trade practices by foreign countries. Section 232 is authorized under Section 232 of the Trade Expansion Act of 1962 and administered by the Department of Commerce. It is used to address threats to national security from imports of specific materials. Confusing the two is common — both can add on top of base duty, but they are separate tariff measures with different scopes.
- Section 301: Trade Act of 1974, administered by USTR — addresses unfair trade practices.
- Section 232: Trade Expansion Act of 1962, administered by Commerce Dept. — national security.
- Different legal basis, different agency, different product scope.
- Both may add on top of base duty when applicable.
Section 301: scope and typical products
Section 301 additional duties have been used most extensively against China-origin products. The USTR publishes product-specific lists (List 1, 2, 3, 4A, 4B, etc.) that identify which HTS codes are subject to additional tariffs. Section 301 applies to products from designated countries that are found to engage in unfair trade practices such as technology transfer or intellectual property theft. The rates vary by list and product. Section 301 rates are published in the USITC HTS Chapter 99 (9903) schedule and in USTR Federal Register notices.
- Section 301 is most commonly applied to China-origin products.
- USTR publishes product lists specifying which HTS codes are subject to Section 301.
- Section 301 rates vary by product and list; check the applicable 9903 rate.
- Section 301 additional duties stack on top of base duty.
Section 232: scope and typical products
Section 232 has been used primarily for steel and aluminum imports. The Department of Commerce determines whether imports of a product threaten national security. When the President determines that imports threaten national security, additional tariffs (typically per-kilogram or ad valorem) are imposed on steel and aluminum products and, in some cases, downstream derivatives. Section 232 rates are published by the Commerce Department and in the Federal Register. Section 232 applies to a different product set than Section 301 — primarily metals and products derived from them.
- Section 232 covers steel, aluminum, and derivative products.
- Administered by the Department of Commerce under national security authority.
- Rates are published in Federal Register proclamations and Commerce Dept. notices.
- Section 232 may add on top of base duty for covered products.
How they interact with base duty
Both Section 301 and Section 232 are additional tariff layers that apply on top of the base duty from the HTS general column. They do not replace the base duty. When both Section 301 and Section 232 could theoretically apply to the same product (e.g., a steel product from China), both additional layers may apply, producing a significantly higher total duty rate than the base rate alone. Verify each applicable layer individually in the USITC HTS database.
- Section 301 adds to base duty — calculate base duty plus Section 301 rate.
- Section 232 adds to base duty — calculate base duty plus Section 232 rate.
- For some products, both Section 301 and Section 232 may apply simultaneously.
- Total duty = customs value x (base duty + applicable additional layers).
Tariff Catalog does not give legal opinions
TariffCatalog provides general information about tariff authorities and how the tariff system works. TariffCatalog does not provide legal advice about whether Section 301 or Section 232 applies to a specific product or shipment. For determination of applicable tariff rates, product classification, and filing decisions, consult a licensed customs broker or trade attorney. Tariff rates and tariff action scope change; always verify current applicability in official sources before filing.
- TariffCatalog information is general and preparation-focused only.
- Section 301 and Section 232 applicability requires product-specific verification.
- Consult a licensed customs broker or attorney for filing decisions.
- Verify current tariff actions in official USTR and Commerce Dept. sources.
Source note
Section 301 actions are published by the USTR on ustr.gov and in the Federal Register. Section 232 proclamations are published by the Department of Commerce and the Federal Register. The USITC HTS database at hts.usitc.gov is the official tariff schedule. TariffCatalog is not a licensed customs broker or legal advisor.