Section 122 tariff: the 10% surcharge that ended July 24, 2026
Section 122 of the Trade Act of 1974 allows a temporary import surcharge of up to 15% for no more than 150 days unless Congress extends it. Proclamation 11012 used it to add 10% to goods of all countries from February 24, 2026, the day CBP stopped collecting IEEPA duties. Goods reported under 9903.03.01 paid it; 9903.03.02–9903.03.11 list the exceptions, among them goods subject to Section 232, certain goods of Canada and Mexico, certain CAFTA-DR textiles, civil aircraft, donations, informational materials and goods already in transit. The surcharge ended after 150 days, on July 24, 2026, and Section 301 forced-labor duties began on goods of 60 economies the same day. The Court of International Trade held the surcharge unlawful on May 7, 2026; the Federal Circuit stayed that ruling on June 11, and the appeal is pending.
- Status
- Ended 2026-07-24
- Rate
- +10%
- Entries
- Feb 24 – Jul 23, 2026
- Court
- Appeal pending
§ TIMELINE
- The Section 122 surcharge ends after its 150-day limit; Congress did not extend it. Source
- The Federal Circuit stays the Section 122 injunctions while the Government’s appeal is heard. Source
- The Court of International Trade holds the Section 122 surcharge unlawful, with an injunction limited to the named plaintiffs. Source
- Section 122 temporary import surcharge of 10% starts on goods of all countries, with listed exceptions (9903.03.01). Source
Facts checked 2026-09-30
§ I · HTS HEADINGS (HISTORICAL)
| §99 code | Description | Rate (last HTS text) | Effective | Fed Reg |
|---|---|---|---|---|
| 9903.03.01 | Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter | +10% | — | — |
| 9903.03.02 | Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time o… | +0.0% | 2026-02-24 | — |
| 9903.03.03 | Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.03.04 | Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.03.05 | Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components … | +0.0% | — | — |
| 9903.03.06 | Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts o… | +0.0% | — | 91 Fed. Reg. 18183 |
| 9903.03.07 | Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.03.08 | Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.03.09 | Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.03.10 | Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering | +0.0% | — | — |
| 9903.03.11 | Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds | +0.0% | — | — |
§ II · AFFECTED HTS
These duties applied by country of origin to nearly all goods rather than through links on specific HTS lines, so no HTS rows are listed.
No affected HTS rows in the current snapshot.
§ III · LEGAL BASIS
Primary sources: Proclamation 11012, 91 FR 9339 (Section 122 temporary import surcharge) · Court of International Trade, Slip Op. 26-47 (May 7, 2026) · Husch Blackwell: Federal Circuit stays the Section 122 injunction (June 11, 2026) · CBP CSMS 69326983 (Section 301 forced-labor duties from July 24, 2026)
§ IV · FAQ
Is the Section 122 tariff still collected?
No. Section 122 caps the surcharge at 150 days unless Congress extends it, and Congress did not. It applied to goods entered from February 24 through July 23, 2026 and ended for goods entered from 12:01 a.m. EDT on July 24, 2026.
What replaced the Section 122 surcharge?
From July 24, 2026 USTR’s Section 301 forced-labor duties apply to goods of 60 economies at 10% or 12.5%, with China and Hong Kong at 12.5% (CBP CSMS 69326983). Unlike Section 122, they do not cover every country, and each economy has its own heading in 9903.05.
Can importers get Section 122 duties refunded?
Not through a CBP process today. The Court of International Trade held the surcharge unlawful on May 7, 2026, but its injunction covered only the named plaintiffs, and the Federal Circuit stayed it on June 11 while the Government appeals. CBP has not announced a refund process; importers who want to preserve a claim should talk to trade counsel.
Did Section 122 stack on Section 232 and Section 301?
Not on Section 232: goods of aluminum, steel and copper, their derivatives, and the autos and parts covered by Section 232 were excepted under 9903.03.06. Section 301 on China-origin goods is not among the exceptions, so China-origin goods on a Section 301 list paid both.