What HTS codes are used for Section 122?

The Section 122 Chapter 99 family is 9903.03.01 through 9903.03.11. Code 9903.03.01 is the default surcharge line, while 9903.03.02 through 9903.03.11 cover carveout, in-transit, and exception-style provisions that should not all be read as the same duty outcome.

Is Section 122 the same as IEEPA?

No. Section 122 is a separate balance-of-payments authority under 19 U.S.C. 1872 with its own Chapter 99 family (9903.03.*), its own proclamation chain, and its own litigation track. It replaced IEEPA collection beginning February 24, 2026 at 12:01 a.m. ET.

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

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.

If your entry dated on or after February 24, 2026 shows a 9903.03.* code, you are looking at the Section 122 temporary import surcharge — not IEEPA, not Section 232, and not Section 301.

Section 122 is the replacement duty program that CBP began collecting one minute after ending IEEPA collection. It uses a different statute, a different Chapter 99 family, and is being challenged in its own litigation. Treating it as "IEEPA under a new name" is a common mistake that leads to wrong refund assumptions.

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 April 11, 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
the 10% surcharge is still being collected — no injunction has issued
the statute sets a 150-day ceiling, which puts the current surcharge on a path to expire around July 24, 2026, unless extended by Congress or superseded by another authority

Litigation: April 10 hearing at the CIT

On April 10, 2026, a three-judge panel of the U.S. Court of International Trade held oral arguments on the states' Motion for Summary Judgment and Motion for Preliminary Injunction in State of Oregon v. Trump (CIT No. 26-01472) and the consolidated importer case Burlap and Barrel v. Trump (CIT No. 26-01606). The hearing was described as a "marathon" session in which the panel sharply questioned both sides.

Key exchanges from the hearing:

In response to questions from Judge Timothy Stanceu, DOJ counsel acknowledged the government could not quantify the current balance-of-payments deficit or confirm it is "large and serious" as the statute requires.
At least two judges suggested the administration's theory "proves too much" — that under the government's reading, the president could invoke Section 122 virtually any time, because there will always be some level of international payments imbalance.
Judge Kelly asked whether the Supreme Court's ruling in Trump v. CASA limits the court's ability to issue a universal injunction, and both Judges Barnett and Kelly questioned whether an injunction (as opposed to after-the-fact refunds) is the proper remedy if plaintiffs prevail.

No ruling has been issued yet. The panel took the motions under advisement. A decision is possible within weeks.

Whether a specific Section 122 code was collectible on a given entry depends on the entry date and any subsequent legal or operational changes — including this active litigation.

How to use this page with our HTS tool

Click the exact 9903.03.* code from the entry.
In the HTS tool, confirm the code and note whether it is the default surcharge or an exemption/carveout heading.
Compare it with the base Chapter 1-97 classification and any other overlays on the line.
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

9903.03.01-.11: 9903.03.01, 9903.03.02, 9903.03.03, 9903.03.04, 9903.03.05, 9903.03.06, 9903.03.07, 9903.03.08, 9903.03.09, 9903.03.10, 9903.03.11

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.