Tariff & Trade Insights
Expert analysis on U.S. tariff policy, HS code classification, landed cost calculations, and trade compliance strategies for importers.
Country of Origin
Country of origin is the country where a product was manufactured or substantially transformed. It determines tariff rates, trade agreement eligibility, and customs marking requirements — and getting it wrong can mean penalties.
Section 122 (Trade Act of 1974)
Section 122 of the Trade Act of 1974 is the emergency tariff authority Trump invoked in February 2026 after the Supreme Court struck down IEEPA tariffs. It allows a 15% import surcharge for up to 150 days.
Duty Drawback
Duty drawback is a CBP program that refunds up to 99% of customs duties on imported goods that are subsequently exported. With tariff rates at historic highs in 2026, drawback has become a critical cost-recovery tool.
IEEPA (International Emergency Economic Powers Act)
IEEPA is a 1977 federal law granting emergency trade powers to the President — now at the center of the Supreme Court tariff challenge.
De Minimis Threshold
The de minimis threshold is the $800 import value below which goods could enter the U.S. duty-free — now suspended for all countries since August 2025.