Tag: Section 301
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Tariff consulting for small business importers. SMB pricing, fixed-fee engagements, contingency refund work, cross-border specialty.
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Compare the three main U.S. tariff statutes – Section 122 surcharge, Section 232 national security, Section 301 trade practices. Stacking rules and 2026 implications.
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How Section 122 affects U.S. auto importers and exporters. Vehicle and parts scope, USMCA exemption, Annex II carve-outs, and Section 232 interaction.
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Section 122 effects on electronics, consumer goods, and component imports. Section 301 stacking, USMCA carve-outs, and exposure for SMB electronics importers.
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Section 122 effects on U.S. apparel, footwear, and textile importers. Effective duty stacks by origin; mitigation through First Sale, classification, USMCA.
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Section 122 effects on industrial machinery and capital equipment imports. Section 232 derivative interactions, USMCA mitigation, classification opportunities.
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Section 122 effects on chemical, plastics, and specialty material imports. Section 232 chemical derivatives, AD/CVD overlap, and mitigation options.
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Step-by-step IEEPA refund calculations with worked examples. Base duty, IEEPA portion, statutory interest. Common entry types walked through.
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Three plausible scenarios for what replaces the Section 122 surcharge after July 24 expiration. Congressional extension, sectoral 232 expansion, or tariff vacuum.
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How Section 122 stacks (or does not) with Section 232, Section 301, AD/CVD, and base MFN. Worked examples by origin and HS classification.