reference·4 min read

Section 122 HTS Codes: The Post-IEEPA Surcharge Code Family

Full list of Section 122 Chapter 99 codes (9903.03.01-.11), the balance-of-payments surcharge that replaced IEEPA duties on February 24, 2026, and how to confirm codes in the HTS tool.

By Paige W.··Updated March 16, 2026

Quick Answer

The Section 122 Chapter 99 family is 9903.03.01 through 9903.03.11. This is the balance-of-payments temporary import surcharge that replaced IEEPA duties when CBP began collection on February 24, 2026 at 12:01 a.m. ET. Code 9903.03.01 is the default surcharge line; the remaining codes cover carveouts and exceptions. Section 122 is a different statute, a different Chapter 99 family, and a separate litigation lane from IEEPA.

Informational only — not legal advice.

This page is the evergreen code reference for the Section 122 temporary import surcharge that began when CBP ended IEEPA duty collection in February 2026.

If your entry shows a 9903.03.* number, this page is meant to get you into the HTS tool quickly and help you confirm whether the line belongs to the Section 122 family rather than IEEPA, 232, 301, or 201.

Background on Section 122

Section 122 is a balance-of-payments authority that allows the president to impose a temporary import surcharge or quantitative restrictions to address serious international payments problems. It is a trade statute, but it is narrower and more temporary than the broad emergency-powers posture the administration tried under IEEPA.

That matters because the February 2026 shift from IEEPA to Section 122 was not just a relabeling exercise. It was a move from one legal theory to another, with a new Chapter 99 family, a new proclamation chain, and a separate litigation posture. So when a document shows 9903.03.*, the right question is not “is this still IEEPA?” but “how does this specific Section 122 line work?”

Current status

As of March 16, 2026:

  • Section 122 is the replacement authority that CBP began collecting on February 24, 2026 at 12:01 a.m. ET
  • the family was added to the HTS as 9903.03.01-.11
  • Section 122 is its own legal and litigation lane, separate from IEEPA

This page is evergreen as a code-family reference. Whether a specific Section 122 code was collectible on a specific entry still depends on the entry date and any later legal or operational changes.

How to use this page with our HTS tool

  1. Click the exact 9903.03.* code from the entry.
  2. In the HTS tool, confirm the code and note whether it is the default surcharge or an exemption/carveout heading.
  3. Compare it with the base Chapter 1-97 classification and any other overlays on the line.
  4. Use the entry timestamp, because the Section 122 cutover begins one minute after the IEEPA cutoff.

Section 122 starts where IEEPA stops

For new entries, the key operational split is:

  • IEEPA ended at 2026-02-24 12:00 a.m. ET
  • Section 122 began at 2026-02-24 12:01 a.m. ET

Full Section 122 code list

Common confusions

  • Section 122 is 9903.03.*, not 9903.45.*.
  • Section 122 is not a continuation of IEEPA under a new label. It is a different statute and a different Chapter 99 family.
  • 9903.03.01 is the default surcharge line. The other 9903.03.* headings are carveout / in-transit / exception-style lines and should not all be read as the same duty outcome.

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Informational only — not legal advice. RefundArrow is not a law firm, and this resource does not create an attorney‑client relationship with Himmelstein & Adkins, LLC. Tariff/refund outcomes depend on your facts, entry records, and evolving CBP/court guidance; consult qualified customs counsel for advice on your situation.

Section 122 HTS Codes: The Post-IEEPA Surcharge Code Family | RefundArrow