No. Section 232 tariffs are not part of IEEPA tariffs. They are authorised under a different law: Section 232 of the Trade Expansion Act of 1962. That distinction matters because the Supreme Court ruling discussed in the sources affects IEEPA-based tariffs, but it does not remove Section 232 duties, which remain a separate tariff authority.
If you import goods into the United States, the practical takeaway is simple: do not assume Section 232 tariffs disappear just because IEEPA tariffs were struck down, changed, or replaced. Section 232, Section 301, Section 122, and other customs measures can still apply on their own legal basis.
Are Section 232 tariffs part of IEEPA?
Section 232 tariffs are separate from IEEPA. IEEPA is an emergency powers statute, while Section 232 is a national-security-based trade authority. The legal basis is different, the process is different, and the tariff category is different.
The supplied sources consistently draw that line. The Supreme Court ruling invalidated tariffs imposed under IEEPA, but it did not disturb tariffs imposed under other statutes such as Section 232 or Section 301. CBP’s own tariff overview also treats IEEPA and Section 232 as distinct authorities. In other words, the ruling changed the IEEPA tariff landscape, not the Section 232 tariff framework.
This is important for customs planning because a shipment can still face Section 232 duties even when an IEEPA duty no longer applies. The question is not whether both duties can appear on the same entry in some situations; the question is whether Section 232 is legally part of IEEPA. It is not.
What Section 232 tariffs are and why they exist
Section 232 is a tariff authority in the CBP tariff overview, and the trade sources supplied for this article describe it as a national-security measure under the Trade Expansion Act of 1962. It is generally used for product-specific or sector-specific tariffs rather than a broad emergency surcharge across all imports.
Section 232 actions usually follow an investigation and formal findings. That is another major difference from IEEPA-based tariffs, which were imposed through emergency powers. Section 232 is not the same mechanism, and it is not a subsection of IEEPA.
Based on the supplied sources, Section 232 coverage has included or been discussed for products such as:
- steel
- aluminium
- automobiles
- auto parts
- timber and lumber
- furniture
- cabinets and vanities
- pharmaceuticals
- derivative products linked to covered sectors
That list is not a frozen, permanent catalogue. The sources note that new proclamations and investigations can expand or change what is covered. So if you are trying to determine whether a product is currently subject to Section 232, you need to check the latest proclamation, HTS classification, and CBP implementation guidance rather than rely on an old summary.
Which tariffs are Section 232?
In practical terms, Section 232 tariffs are the duties tied to those sectoral national-security actions. The best-known examples in the supplied evidence are steel and aluminium tariffs, plus later sector-specific actions affecting autos, auto parts, and other covered products. More recent reporting in the source package also refers to potential or active actions involving timber, lumber, furniture, cabinets, vanities, and pharmaceuticals.
If you are checking a shipment, the key issue is not the label alone but whether the product falls under a Section 232 proclamation or derivative-product list. That is why importers often need to review the HTS code and any CBP instructions together.
What changed after the IEEPA ruling—and what did not
The biggest practical change after the IEEPA ruling is that duties imposed under IEEPA were removed or invalidated, subject to the implementation details and any refund process that follows. But the ruling did not erase other tariff authorities. Section 232 remained in place, as did Section 301 and other non-IEEPA tools discussed in the sources.
For importers, that means the removal of IEEPA duties does not automatically reduce your total landed cost to zero on affected goods. You may still face Section 232 duties, Section 301 duties, or other customs charges depending on the product and origin.
If you paid IEEPA-based duties and the applicable implementation path allows refunds, you may need to follow the refund process rather than waiting for an automatic reimbursement. For a practical overview of that next step, see our guide on the IEEPA refund process and interest.
For customs operations, CBP remains the implementing agency that processes entries and applies the current tariff rules. If you need to understand how those changes can affect classification, entry filing, and compliance checks, our guide to CBP tariff requirements for 2026 is a useful next read.
Other tariff authorities still in effect: Section 122, Section 301, and more
Section 232 is only one part of the broader U.S. tariff toolkit. The research package also highlights Section 122 and Section 301 as separate authorities that matter to importers.
Section 122 is separate from both IEEPA and Section 232
Section 122 of the Trade Act of 1974 is a separate authority that can be used for a temporary global surcharge. The supplied evidence shows the administration using Section 122 for a 150-day period with a 15 per cent tariff, while another source describes a 10 per cent global tariff under Section 122 in 2026. However, the exact rate or duration may vary by proclamation, so you should always check the current order.
The important point is that Section 122 is not IEEPA and not Section 232. It is another distinct statutory route. If the IEEPA basis disappears, that does not mean the government cannot use a different authority such as Section 122 for a separate duty programme.
Section 301 is another distinct trade remedy
Section 301 of the Trade Act of 1974 is also separate from both IEEPA and Section 232. The supplied sources note that Section 301 duties remained in place and that the administration continued to use Section 301 alongside other tariff tools after the IEEPA ruling.
For importers trying to map the legal landscape, the simplest way to think about it is this:
- IEEPA is an emergency-powers route.
- Section 232 is a national-security trade route.
- Section 122 is a temporary surcharge route.
- Section 301 is a separate trade-remedy route.
If you want a deeper comparison of Section 301 duties and how they are used, see our dedicated guide to Section 301 tariff list and rates.
How Section 232 fits into tariff stacking
Tariff stacking is where importers often get confused. A tariff is, in plain language, an import duty or import tax. But not every duty stacks in the same way, and some categories exclude others or apply in a specific order.
The supplied C.H. Robinson material shows that Section 232 categories can have priority rules. For example, if a product is subject to one Section 232 category, it may not also be subject to another Section 232 category in the same way. The source specifically notes that if a product is subject to the Section 232 auto/auto parts tariffs, it is not subject to the Section 232 steel/aluminium tariffs or the IEEPA fentanyl tariffs for Canada and Mexico in that framework.
That matters because importers should not assume that every duty on a shipment is simply added on top of every other duty without exception. Some tariff programmes are mutually exclusive, some have priority rules, and some apply only to certain content or product lines.
In practice, when you calculate landed cost, you should review the tariff authority, the product coverage, the origin, and any exemption or stacking rule before you assume the final duty rate. Our calculate landed cost with duties guide can help you model those costs more accurately.
Is a tariff the same as an import tax?
For everyday importer use, yes, a tariff is generally an import duty or import tax. That is the practical meaning most people are looking for when they ask the question. However, the legal details matter because different duties can arise under different statutes, and the label does not tell you which authority applies.
So while the words are often used interchangeably in plain English, you should still distinguish between a tariff programme, the customs duty rate, and the statutory authority behind it. Section 232, Section 301, Section 122, and IEEPA are not the same legal instruments even if each may increase what you pay at import.
Do tariffs hurt the economy?
This article is about tariff authority and customs impact, not a full macroeconomic verdict on whether tariffs help or hurt the economy. The evidence supplied here shows how the legal basis for a duty matters and how importers may still face charges after one authority is removed. It does not provide a complete economic model.
What you can say with confidence from this research is narrower: changing the legal basis for a tariff can change who pays, what stays in force, and what can be refunded. It does not automatically eliminate every import cost tied to trade policy.
Can the U.S. impose export tariffs?
This article focuses on import tariffs, which is where the supplied evidence is strongest. Export-tariff rules are a separate legal topic and are not covered in depth here. If you need a full answer on export tariffs, you should look at a dedicated legal source on that specific issue.
What importers should do now
If you import goods that may have been affected by IEEPA, Section 232, Section 301, or Section 122, the right next step is to review each duty separately.
- Confirm the tariff authority. Do not assume the charge is Section 232 just because it appears on the entry summary.
- Check the HTS classification. Section 232 coverage often depends on product category and content.
- Review CBP guidance. Implementation details can change quickly after a ruling or new proclamation.
- Separate refundable IEEPA duties from still-active duties. A refund claim for IEEPA does not remove valid Section 232 or Section 301 charges.
- Recalculate landed cost. Even after IEEPA changes, other duties may still affect your margins and pricing.
If your entry filings or duty totals changed after the IEEPA ruling, you may also want to review how duties are paid in practice. Our guide on pay import customs duty online explains the common payment pathways.
And if you are trying to work out the final customs impact on a consumer sale, marketplace transaction, or resale shipment, the article on who pays customs fees may also be useful.
The bottom line
Section 232 tariffs are not part of IEEPA. They are a separate national-security tariff authority under the Trade Expansion Act of 1962, and they remain in effect unless changed by a separate legal action. The IEEPA ruling affects IEEPA-based duties, not Section 232, and it does not erase Section 301, Section 122, or other non-IEEPA tariff tools.
For importers, the key lesson is to track tariff authorities one by one. A duty may disappear because one statute is struck down or replaced, but another duty can still apply under a different statute. That is why classification, CBP guidance, and the statutory basis of each charge still matter.