Section 232, 301, 122 and IEEPA actions

This glossary covers Section 232, 301, 122 and IEEPA actions terms used by importers, customs brokers and trade-compliance teams.

Section 232 derivatives

Derivative steel, aluminum and copper articles listed in U.S. note 16(c) that carry Section 232 duties under the 9903.82 headings; not primary mill products, not IEEPA or Section 301 goods.

232 inclusions process

The BIS procedure letting domestic producers petition to add derivative HTS codes to Section 232 steel and aluminum coverage; not the closed exclusion process, not a CBP filing.

melt and pour

Country where steel was first melted in a furnace and poured into its first solid shape; Section 232 steel provenance declared on ACE 54-record Type 08; not country of origin.

smelt and cast

Aluminum (Type 07) and copper (Type 12) provenance fields on the ACE 54-record: primary and secondary country of smelt and country of cast for Section 232; not country of origin.

steel content declaration

The importer's statement of a derivative article's steel content (value, weight, or none) on a Section 232 line; formerly the duty basis, now a scope and second-quantity fact; not provenance.

non-steel content value

The part of a steel derivative's customs value that is not steel content: the base for IEEPA reciprocal duties and the Section 122 surcharge; not a Section 232 basis.

232 lumber

Section 232 duties on softwood timber and lumber, upholstered wooden seats, and kitchen cabinets and vanities under 9903.76 headings (Proclamation 10976); not Canada softwood AD/CVD, not the SLA export-price fields.

232 trucks

Section 232 duties on medium- and heavy-duty vehicles (Class 4 to 8), buses and MHDV parts under the 9903.74 headings (Proclamation 10984); not the passenger-vehicle 9903.94 autos action.

232 pharma

Section 232 duties on patented pharmaceutical articles and ingredients under the 9903.04.6x headings (Proclamation 11020), keyed to the responsible company's Annex II/III status; not FDA regulation, not 9903.74.

232 semiconductors

Section 232 duties on advanced computing chips under 9903.79.01 (Proclamation 11002), limited to 8471.50, 8471.80 and 8473.30 articles meeting the note 39(b) parameters; not 8541/8542 semiconductors, not export controls.

Section 301 exclusions

USTR product-specific exclusions from the Section 301 China tariffs, claimed on the line through 9903.88.69 (product exclusions) or 9903.88.70 (solar manufacturing equipment); not Section 232 exclusions.

301 exclusion extension

USTR's periodic extension of the 178 Section 301 China product exclusions; the current extension runs through November 9, 2026; not a Section 232 exclusion renewal, not an ACE action.

301 vessel fees

USTR Section 301 maritime action (China shipbuilding): service fees on Chinese-built or Chinese-operated vessels plus 100 percent duties on ship-to-shore cranes and chassis; not an entry duty except those headings.

Section 201 solar TRQ

The tariff-rate quota on crystalline silicon photovoltaic cells inside the Section 201 solar safeguard (9903.45.21 to .27); in-quota cells exempt from the safeguard duty; not AD/CVD, not the polysilicon 232.

Section 122

The temporary balance-of-payments surcharge under Section 122 of the Trade Act of 1974, imposed by Proclamation 11012 at 10 percent under 9903.03.01; not IEEPA, not Section 232, not Section 338.

IEEPA refund

Refund of duties collected under the IEEPA tariff executive orders, owed after the Supreme Court held IEEPA does not authorize tariffs; processed through CAPE in ACE; not drawback, not protest.

CAPE

CBP's ACE application for IEEPA duty refund declarations (site pages expand it as Consolidated Administration and Processing of Entries; official expansion unverified); CSV of entry numbers, portal only, not ABI.

CAPE rejection

An error returned on a CAPE declaration or on an entry within it, at file, batch-validation or entry-status level; classes: wait, fix and refile, dead end; not an ABI reject.

Learning Resources v. Trump

The Supreme Court case, consolidated with Trump v. V.O.S. Selections, holding IEEPA does not authorize the President to impose tariffs; basis for IEEPA termination and refunds; not a customs procedure.

V.O.S. Selections

V.O.S. Selections v. Trump: the Court of International Trade challenge to the IEEPA tariffs, affirmed en banc by the Federal Circuit and consolidated with Learning Resources at the Supreme Court.

in-transit exception

A claim heading exempting goods already loaded on the vessel before a new tariff's effective date if entered before a stated deadline; a lading-date claim, not a bonded in-transit entry.

US content exception

Relief for the U.S.-origin share of an import's value: the terminated IEEPA 20 percent rule (9903.01.34) and the live Section 232 U.S.-content and U.S.-provenance mechanisms; not USMCA origin.

transshipment 40%

The IEEPA reciprocal-era 40 percent rate for goods found transshipped to evade duties (EO 14326), terminated with IEEPA; live concern is origin evasion enforced through EAPA and 19 U.S.C. 1592.

stacking EO

Executive Order 14289, the 2025 anti-stacking order deciding which of the IEEPA border, 232 autos and 232 metals duties apply when several cover one article; not the CSMS reporting order.

EO 14257

Executive Order 14257, the 2025 IEEPA reciprocal tariff order behind 9903.01.25 to .76 and the 9903.02 replacement-rate arms, terminated for entries on or after 2026-02-24; not the fentanyl border orders.

Proclamation 10896

One of the two 2025 Section 232 metals proclamations (paired with 10895) ending the Canada/Mexico and other exemptions and setting content-basis derivative duties; commonly cited as the steel action.

Proclamation 10908

Proclamation 10908, the Section 232 automobiles and automobile parts action behind the 9903.94 headings: vehicles from 2025-04-03, parts from 2025-05-03; not the MHDV Proclamation 10984, not the metals proclamations.

CSMS

Cargo Systems Messaging Service: CBP's GovDelivery bulletin channel for ACE and trade-remedy filing guidance to brokers, importers and ABI software vendors; guidance, not a regulation, not a CATAIR record layout.