Bottom line: Section 301 (country-specific tariffs on China, including the Forced Labor 301 of China 12.5% added on 2026-07-24), Section 232 (steel/aluminum/copper national security tariffs), and Section 122 (temporary trade deficit tariff) are three different US tariff tools. All are calculated on FOB value and stack with MFN base duties. Section 122 expired on July 24, 2026, and is succeeded by the new 301.
| Provision | Legal basis | Target | Rate characteristics | Status |
|---|---|---|---|---|
| Section 301 (existing) | Trade Act of 1974, §301 | Specific countries (e.g., China 7.5%–25%) | By list, permanent | In effect |
| Forced Labor Section 301 | Trade Act of 1974, §301 | China and 60 economies (China 12.5%) | Stacks on existing 301, does not stack with 232 | Effective 2026-07-24 |
| Section 232 | Trade Expansion Act of 1962, §232 | Steel/aluminum/copper (global) | 50% for all three | In effect |
| Section 122 | Trade Act of 1974, §122 | Global (trade deficit) | Temporary 10% | Expired 2026-07-24, succeeded by the new 301 |
Section 301 is an additional tariff imposed by the US on goods from specific countries based on "unfair trade practices." The China 301 tariff has been in effect since 2018, with rates ranging from 7.5% to 25% by list. It has not been revoked and is a permanent arrangement (no expiration date, no rate cap).
New Forced Labor 301 as of 2026-07-24: Citing alleged "forced labor," the US imposed 10%–12.5% tariffs on 60 economies under the same provision (Mainland China and Hong Kong at 12.5%), replacing Section 122 which expired the same day. This new layer stacks on top of the existing China 301 and does not stack with 232.
Section 232 imposes tariffs on steel, aluminum, and copper raw materials and products globally based on "national security." Current rates: steel 50%, aluminum 50%, copper newly imposed at 50%. Any product containing controlled metals may trigger the 232 layer.
Section 122 allows temporary tariffs of up to 15% on global imports based on trade deficits, with a statutory limit of 150 days. The 10% temporary global tariff implemented in February 2026 was based on this provision and expired on July 24, 2026, at 00:01 US Eastern Time, without requiring legislative extension. Its share was taken over by the Forced Labor 301 (China 12.5%) that took effect the same day — this is what observers call "expires but stays."
All three additional tariffs stack on top of the MFN base duty, all calculated on FOB (note: the Forced Labor 301 does not stack with 232; steel/aluminum/copper and autos covered by 232 follow 232):
Total tariff = MFN + existing 301 (if applicable) + Forced Labor 301 (if applicable) + 232 (if applicable) + MPF + HMF
Example: $10,000 of Chinese stainless steel screws (containing steel) — illustrative:
| Item | Calculation | Amount |
|---|---|---|
| MFN | $10,000 × 0% | $0 |
| Section 301 (China List 1, ~25%) | $10,000 × 25% | $2,500 |
| Section 232 (steel, 50%) | $10,000 × 50% | $5,000 |
| MPF | $10,000 × 0.3464% | $34.64 |
| HMF (ocean) | $10,000 × 0.125% | $12.50 |
| Total | $7,547.14 |
Effective rate ≈ 75.47% — this is the power of "multi-layer stacking": each layer's rate seems reasonable alone, but stacked together can exceed 50%.
Q: Are Section 301 and 232 both charged? A: The existing China 301 and 232 are both charged (e.g., a steel product also on the China 301 list pays both layers). But the Forced Labor 301 added on 2026-07-24 does not stack with 232 — steel/aluminum/copper and autos covered by 232 do not add this new layer.
Q: Will my goods be cheaper after Section 122 expires? A: Section 122 expiration only removes the 10% temporary tariff; Section 301/232 remain, so the overall burden does not return to pre-tariff levels.
Q: How do I know how many layers apply to my product? A: Use HSBot to enter your HS code and value. It automatically identifies and stacks all applicable layers, giving you total duties and effective rate.
HSBot's tariff calculator automatically determines applicable 301/232/temporary tariff layers based on the export country, displaying each layer to avoid the common mistake of "seeing only one layer and missing another."