Only changes that move the number on an entry. Every item links the instrument that actually changed the obligation, not a press release.
In effect
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Section 301 forced-labor tariff replaces the Section 122 surcharge
The flat 10% Section 122 surcharge lapsed on its 150-day statutory cap. The same day, a USTR Section 301 forced-labor action took effect under HTS subchapter 9903.05, adding a country-of-origin duty on 60 investigated economies — most at 12.5% (including China and Vietnam), a named group at 10% (including Canada, Mexico, India and the UK). It applies only to those economies. Like the surcharge it replaced it is carved out of Section 232 goods (steel, aluminum, copper and vehicles) but stacks with Section 301 China. A separate Section 301 action adds 25% on Brazil; a Section 338 action adds 50% on Canadian autos, dairy and alcohol from 19 August 2026.
The $800 de minimis exemption no longer applies to commercial shipments from any country by any mode. Low-value consignments now need a formal or informal entry, and entry type 86 is suspended in favour of type 11. Bona fide gifts and travellers' accompanied articles are unaffected.
CBP opens refund claims for terminated IEEPA duties
Refunds of IEEPA duties collected between 1 February 2025 and 23 February 2026 run through CBP's CAPE system. Importers must file a CAPE Declaration in the ACE Portal — post-summary corrections are not accepted for these claims, and refunds are not issued automatically.
Collection of all IEEPA tariffs ceased at 12:00 a.m. ET and every IEEPA HTSUS number was set inactive in ACE, so entries filed against them are rejected. A flat 10% surcharge under Section 122 took effect the same day. (That surcharge has since lapsed — see the 24 July entry.)
In Learning Resources, Inc. v. Trump the Court held 6–3 that the International Emergency Economic Powers Act does not give the President power to impose tariffs. This voided the reciprocal country tariffs and the trafficking tariffs on Canada, Mexico and China. The Harmonized Tariff Schedule still prints those headings with live-looking rates; they are not collectible.
Rate data on this site is built from 2026 HTS Revision 11 base schedule, overlay rates to July 2026. Whether a printed provision is legally collectible is tracked separately, because the schedule continues to publish terminated headings.