How do Section 301 tariffs and IEEPA tariffs work?

Section 301 tariffs are additional duties on Chinese-origin goods (up to 25% on many categories). IEEPA tariffs were reciprocal tariffs imposed under the International Emergency Economic Powers Act. For postal shipments, IEEPA duties are assessed as either ad valorem (based on value) or a flat rate of $80-$200 per item. Note: The US Supreme Court ruled IEEPA reciprocal tariffs unlawful in February 2026, though a 10% universal tariff under Section 122 replaced them.