Working with Tariff Orders in IMCR
important
IEEPA Tariffs ended 2/23/2026, however for non-06 (FTZ) Entry Types, IEEPA is valid on entries with an Entry Date prior to 2/23/2026.
HTSUS SEQUENCE with IEEPA prior to 2/24/2026
For entry summary lines with multiple HTSUS numbers, use the following sequence:
- Chapter 98 (if applicable)
- Chapter 99 number(s) for additional duties (if applicable)
- For trade remedies, list the Chapter 99 numbers in this order:
- Chapter 99 for Section 301
- Chapter 99 for IEEPA Fentanyl
- Chapter 99 for IEEPA Reciprocal
- Chapter 99 for Section 232 or 201 duties (if applicable)
- Chapter 99 for Section 201 or 232 quota (if applicable)
- Chapter 99 numbers for replacement duty or other uses, such as MTB or other provisions
- Chapter 99 number for other quota (not covered by #3) (if applicable)
- Chapter 1 to 97 Commodity Tariff
HTSUS SEQUENCE with Section 122 starting 2/24/2026
For entry summary lines with multiple HTSUS numbers, use the following sequence:
- Chapter 98 (if applicable)
- Chapter 99 number(s) for additional duties (if applicable)
- For trade remedies:
- First report the Chapter 99 HTS for Section 301
- Followed by the Chapter 99 HTS for Section 122
- Followed by the Chapter 99 HTS for Section 232
- Followed by the Chapter 99 HTS for Section 201 duties (if applicable)
- Followed by the Chapter 99 HTS for Section 201 quota (if applicable)
- Chapter 99 number(s) for REPLACEMENT duty or other use (i.e., Miscellaneous Tariff Bill or other provisions)
- Chapter 99 number for other quota (not covered by #3) (if applicable)
- Chapter 1 to 97 Commodity Tariff