Purserhouse

US tariff layers on Chinese goods

Stacking tariffs on Chinese goods: the reporting order and a layer lookup

On an entry summary, CBP wants Chapter 98 first, then Chapter 99 additional duties with Section 301 first, then Section 122, then Section 232, then Section 201, then other quota, then the Chapter 1 to 97 line. This is a reporting order. It does not tell you which duties add up.

The order CBP asks for

CSMS 67844987 gives the “HTS Sequence” for the lines of an entry summary:

  1. Chapter 98.
  2. Chapter 99 for additional duties.
  3. For trade remedies: “First report the Chapter 99 HTS for Section 301, Followed by the Chapter 99 HTS for Section 122, Followed by the Chapter 99 HTS for Section 232 Followed by the Chapter 99 HTS for Section 201 duties”.
  4. Replacement-duty Chapter 99 numbers.
  5. Other quota.
  6. The Chapter 1 to 97 tariff line.

Source: CSMS 67844987 . The same sequence is repeated in CSMS 69326983.

What this order is not

It is a reporting order. It is not a statement of which duties may be combined, and we do not publish a general table of what adds up. The one cumulation statement we have read is CBP’s on IEEPA for goods of China: they “remain subject to both” the reciprocal and the fentanyl duty (CSMS 66749380), and IEEPA duties are no longer collected on entries from 2026-02-24. Each IEEPA duty must be reported under its own heading and “must not be combined with the duty reported on a different HTSUS” (CSMS 65829726).

Look up the layers for one code

Enter an HTS code, the origin and the entry date. You get the base rate and the additional layers in our data for that date, each with its status and source. No total duty is calculated.

Layers that were suspended on the date, or that ended before it, do not appear as charged. Section 232 layers come from our Section 232 list with the heading and the value the duty is charged on; a duty on the metal content is never computed from the full value, and a rate we could not confirm is shown as not confirmed. Read the heading printed on your entry. The IEEPA refund guide explains the headings that are now refundable.

Sources

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