Does the HTS duty rate include Section 301 and other extra tariffs?

The short answer

No. The rate shown against a product’s line in the Harmonized Tariff Schedule (the General column) is the base rate. Extra duties set by measures such as Section 301 (on certain goods from China) and Section 232 (on certain steel, aluminum and other goods) are added on top of it, and they are listed separately.

Where the extra duties are listed

In Chapter 99 of the schedule. Their headings start with 9903. Each names a measure and a rate. Which goods it covers is set out in the notes to Chapter 99 and in the notices that created it, often as lists of HTS codes. On an entry summary, an extra duty shows up as an extra line under the product it applies to (see how to read a CBP 7501).

How to find out whether one applies to your product

1. Note the HTS code, at 8 or 10 digits, and the country where the goods were made.
2. Look for that code in the lists of each measure. They are published as notices in the Federal Register and in the notes to Chapter 99, and the tariff change log shows the recent ones that list product codes.
3. Check your last entry summary for similar goods. Extra lines starting 9903 under the product show what was charged.
4. Ask your customs broker. They classify the goods and file the entry.

Why this catches people out

• The measures change by notice, sometimes with little warning, and exclusions come and go.
• The lists use specific codes, so two products in the same heading can be treated differently.
• The same product from two countries can have different extra duties.
• A tool that looks up the HTS rate alone will show a duty that is too low for those goods.

Canada

Canada’s equivalent is surtax orders made under the Customs Tariff and published in the Canada Gazette.

What Marginify does about it

Marginify uses the official base rates and does not apply extra tariffs for you, because whether one applies depends on the product, where it was made and a notice that may change. Instead it reads the Federal Register and the Canada Gazette every day, flags the products a notice may cover, and says “may apply” with a link to the source. When you have confirmed the rate with your broker, you enter it on the product, and its landed cost and margin update.

See what has been published lately in the tariff change log, or create a free account to have notices matched to your products.