These duties come on top of the general rate in the HTSUS. Missing one means underpaid duty, and often penalties later. Lists, rates and exclusions change, so check CBP's current guidance (CSMS messages) for each entry. This checklist covers what to look at.
1. Confirm the country of origin
Origin is where the goods were made, not where they shipped from. All three duties depend on it.
2. Confirm the ten-digit HTSUS number
Every check below starts from the right number. Browse the schedule by heading.
3. Section 301 (goods of Chinese origin)
Most goods made in China carry extra duties reported with a Chapter 99 number under heading 9903.88, next to the HTSUS number. Check whether the number is on a list, and whether an exclusion applies.
4. Section 232 (steel and aluminum)
Steel and aluminum articles, and many products made from them, can carry Section 232 duties. The entry may need the Chapter 99 number, the value of the metal, and the country where the steel was melted and poured or the aluminum smelted and cast. Ask the supplier for this before the goods ship.
5. Antidumping and countervailing duties (AD/CVD)
AD/CVD orders cover a product from a country, and the rate often depends on the manufacturer and exporter. Search CBP's AD/CVD cases, put the case number on the entry, and pay the cash deposit. A missing case number is one of the most common reasons for penalties.
6. Keep the evidence
Save the documents that support origin, metal origin and the manufacturer. You may need them in a request for information.
Let the paperwork tell you first
FreightProof flags likely Section 301, Section 232 and AD/CVD exposure straight from the invoice: origin, HTSUS heading and manufacturer. See it catch an AD/CVD case on a real shipment.