The November 10, 2026 Section 301 Exclusion Cliff: What Survived the SCOTUS Ruling and What Importers Need to Know
Updated May 23, 2026; fact-checked October 2026 — This guide has been substantially rewritten to reflect Learning Resources, Inc. v. Trump (US Supreme Court, 6-3, decided February 20, 2026), which struck down the IEEPA-based reciprocal and fentanyl tariffs that previous versions of this guide had treated as a major component of the November 10 "cliff." The cliff is now much narrower in scope — but still real, and still worth understanding.
What Actually Happened in February 2026
On February 20, 2026, the Supreme Court ruled 6-3 in Learning Resources, Inc. v. Trump (No. 24-1287, checked Oct 2026) that the International Emergency Economic Powers Act (IEEPA) does not grant the president authority to impose tariffs. Chief Justice Roberts wrote the principal opinion. Justices Thomas, Kavanaugh, and Alito dissented.
The ruling invalidated:
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Use the tool free →- Executive Orders 14193, 14194, 14195 — the February 2025 fentanyl-related tariffs on Canada, Mexico, and China (rates on China were changed several times during 2025)
- Executive Order 14257 — the April 2025 "Liberation Day" reciprocal tariffs (10% baseline plus higher country-specific rates for many trading partners)
CBP stopped collecting these tariffs on goods entered on or after February 24, 2026 — four days after the ruling.
What was NOT affected by the ruling
The Court explicitly limited its holding to IEEPA. Tariffs imposed under other statutory authorities remain in effect:
- Section 301 tariffs (Trade Act of 1974) on China-origin goods — still in force, chapter-by-chapter rates from 7.5% to 25%
- Section 232 tariffs (Trade Expansion Act) on steel, aluminum, copper and their derivatives — still in force; an April 2026 proclamation moved these to tiered rates of up to 50% depending on the product (White House fact sheet, checked Oct 2026)
- Section 201 safeguard tariffs — still in force where applicable
- MFN base rates — set by Congress, never at issue
The administration subsequently imposed a replacement surcharge under Section 122 of the Trade Act, starting February 24, 2026. Section 122 is a balance-of-payments authority limited by statute to 150 days unless Congress extends it, so its status should be verified separately before relying on it.
What the November 10, 2026 "Cliff" Actually Is Now
With the IEEPA reciprocal layer gone, the November 10, 2026 event is much narrower in scope but still real: 178 Section 301 product exclusions are scheduled to expire. USTR extended them to November 10, 2026; the Federal Register notice runs them through 11:59 p.m. eastern time on November 9, 2026, so goods entered from November 10 lose the exclusion (checked Oct 2026).
These exclusions live under two HTSUS subheadings:
- 9903.88.69 — the 164 product-specific exclusions (U.S. note 20(vvv) to chapter 99)
- 9903.88.70 — the 14 exclusions for solar manufacturing equipment (U.S. note 20(www))
When a product is covered by an active exclusion, it's exempt from the corresponding Section 301 rate. When the exclusion expires, the underlying Section 301 rate applies — typically a 7.5% or 25% jump depending on which list.
Why this matters even though it's narrower
- The excluded products matter to the importers who use them. These are the exclusions USTR has repeatedly chosen to keep extending, so importers that rely on them are likely to have built pricing around them.
- The rate jump is significant per affected SKU. A product currently paying 0% Section 301 (via exclusion) and jumping to 25% (List 1/3) is a 25-percentage-point increase overnight on that SKU. Hypothetically, at $1M annual import value, that's $250K in additional duty.
- The exclusion status isn't visible in a normal HTS lookup. Exclusions are described in chapter 99 notes, not on the product's own HTS line, so it is easy to miss that a product relies on one.
A Real Rate Stack: Athletic Footwear from China (corrected)
Let's redo the athletic footwear example with current law.
HTS 6404.11.20 — Sports footwear with rubber/plastic outer soles and mostly leather uppers, China origin (MFN rates in heading 6404.11 range from 7.5% to 48% by subheading — check yours on hts.usitc.gov, checked Oct 2026; Section 301 shown assuming List 4A coverage):
| Layer | Pre-Feb-2026 (with IEEPA) | Current (post-SCOTUS) | If exclusion expires Nov 10 |
|---|---|---|---|
| Base MFN rate | 10.50% | 10.50% | 10.50% |
| Section 301 (List 4A) | +7.50% | +7.50% | +7.50% |
| ~~IEEPA reciprocal~~ | ~~+10.00%~~ | (struck down) | — |
| ~~IEEPA fentanyl~~ | ~~+10.00%~~ | (struck down) | — |
| Total today | 38.00% | 18.00% | 18.00% |
So for this footwear line, November 10 is not a cliff event at all, assuming the product is not covered by one of the 178 exclusions. The current stack is what importers should be modeling.
But for products that are on the exclusion list, the picture changes. A hypothetical example:
A duty-free (0% MFN) China-origin product covered by a 9903.88.69 exclusion, whose underlying Section 301 list rate is 25%:
| Layer | Today | November 10, 2026 |
|---|---|---|
| Base MFN | 0% | 0% |
| Section 301 (normally 25%) | 0% (exclusion active) | +25% (exclusion expires) |
| Total | 0% | 25% |
For this hypothetical importer, November 10 means a 25-percentage-point increase on a product that was previously duty-free.
At $2M/year in this product, that would be $500,000 in new annual duty.
How to Tell If Your HTS Code Is Affected
Three-step check:
- Look up your current rate stack using the free tariff calculator at adcreator-ai.com/tariffs/calculator. Enter your HTS code and country of origin. The calculator gives an estimate that applies Section 301 + Section 232 layers by HTS chapter, so confirm your exact code before relying on it.
- Compare current rate to the underlying Section 301 list rate. If your product's current rate is lower than the published Section 301 List rate for its chapter, that's a likely indicator it's covered by an active exclusion. Confirm with the USITC HTS database (hts.usitc.gov) by searching the chapter for 9903.88.69 or 9903.88.70 subheadings.
- Check the USTR exclusion list directly. USTR publishes the list of currently-granted Section 301 exclusions. Search by HTS code or by exclusion number. If your product appears, the November 10 expiry applies unless USTR extends the exclusion.
What to Do With This Information
If your products are on the 178-code exclusion list
Run the math for the post-Nov-10 rate. Use the tariff calculator with the future date or query the underlying Section 301 list rate for your chapter. The increase is typically 7.5% (List 4A) or 25% (Lists 1/2/3).
Decide on inventory acceleration. Bringing inventory in before November 10 locks in the current 0% rate (or whatever your exclusion gives you). The math: tariff savings vs. carrying cost. For high-margin, low-turnover goods, acceleration usually wins. For commodity goods, often not.
Watch for any USTR extension notice. USTR has extended these exclusions several times before, sometimes after a public comment period, but there is no standing process to request a new exclusion. Check the USTR website and the Federal Register for any notice about the November 10 expiry.
Consider tariff engineering. If you have flexibility on country of origin (substantial transformation rules) or product configuration, modeling alternative classification or sourcing can offset the rate jump. This is technical work — a customs attorney or licensed customs broker is usually needed.
If your products are NOT on the exclusion list
November 10 isn't a direct event for you. Your Section 301 rate is already what it is. Focus instead on:
- Verifying you're correctly classified. Section 301 rate varies materially by HTS subheading. A misclassification can cost or save significant money. If classification is uncertain, consider asking CBP for a binding ruling.
- Watching for Section 122 developments. Section 122 surcharges are time-limited by statute. Whatever replaces IEEPA-based tariffs (if anything) could affect your rate stack later. Subscribe to USTR press releases or a trade publication for ongoing updates.
- Tracking Section 232 changes. Section 232 coverage of steel, aluminum, and copper derivatives has been revised more than once, most recently in April 2026. If your imports touch metal-content products, the chapter coverage may have widened since you last checked.
Common Mistakes in Tariff Rate Calculations (Updated)
Mistake 1: Still using the IEEPA stacked rate
Online calculators, accounting tools, and articles published before late February 2026 may still show IEEPA-stacked totals. If a tool's China-origin total still includes fentanyl or reciprocal layers, it's stale.
Mistake 2: Treating Nov 10 as a universal rate jump
The November 10 event affects products on the 178-code exclusion list — not all imports, not all China-origin imports, not all consumer goods. Your exposure depends on whether your specific HTS code is on the list. Many importers have zero direct Nov 10 exposure.
Mistake 3: Ignoring country of origin vs. country of shipment
Section 301 tariffs are based on country of origin, not the port of export. A product assembled in Vietnam from Chinese components may still attract Chinese-origin tariffs under substantial transformation rules — this is a complex determination that affects the entire rate stack.
Mistake 4: Forgetting Section 232 on metal-content goods
Section 232 derivatives — products containing steel, aluminum, or copper above certain content thresholds — face additional duty. This wasn't affected by the SCOTUS ruling and is often missed in basic rate lookups.
FAQ
What exactly was struck down by SCOTUS?
Learning Resources, Inc. v. Trump (decided February 20, 2026, 6-3) held that the International Emergency Economic Powers Act (IEEPA) does not grant the president authority to impose tariffs. This invalidated the February 2025 fentanyl tariffs (EO 14193, 14194, 14195) and the April 2025 "Liberation Day" reciprocal tariffs (EO 14257). The government stopped collecting these on February 24, 2026.
Which tariffs are still in effect after the ruling?
Section 301 (China-specific, Trade Act of 1974), Section 232 (steel/aluminum/copper and other products, Trade Expansion Act), Section 201 (safeguard tariffs where applicable), and MFN base rates. Section 122 (Trade Act balance-of-payments authority, time-limited) may apply to some imports — verify current status separately.
What happens on November 10, 2026?
178 Section 301 product exclusions on HTSUS subheadings 9903.88.69 and 9903.88.70 are scheduled to expire (they run through 11:59 p.m. eastern time on November 9, so goods entered from November 10 lose them). If your product is currently covered by one of these exclusions, your Section 301 rate jumps from 0% (excluded) to the underlying List rate (7.5% or 25%, depending on the list) on that date. If your product is not on the exclusion list, November 10 is not a direct event for you.
How do I find out if my product has an active Section 301 exclusion?
Three ways: (1) compare your current rate via the free calculator against the published Section 301 List rate for your HTS chapter — if your current rate is lower than the list rate, you're likely covered by an exclusion; (2) search the USITC HTS database for 9903.88.69 or 9903.88.70 subheadings matching your HTS code; (3) check the USTR exclusion list directly.
Can I lock in today's exclusion rate somehow?
Not the rate itself — import duties are assessed at the time of entry, based on the rate in effect at that time. But you can effectively lock in the current rate on inventory that enters US customs before November 10, 2026. Goods that arrive after that date pay the post-expiry rate. This is the basis of inventory acceleration strategies.
How do I calculate landed cost correctly with the current tariff stack?
Landed cost = goods cost + (customs value × total tariff rate %) + international freight + insurance + domestic freight + customs broker fees + harbor maintenance fee + merchandise processing fee. US duty is normally assessed on the customs (transaction) value, which generally excludes international freight and insurance. The total tariff rate is the current legal stack — MFN + Section 301 (if China-origin and applicable list) + Section 232 (if metal-content). Use the tariff calculator for the per-HTS number.
Should I still bring inventory in before November 10?
For products on the 178-code exclusion list: probably yes if your margin structure supports the carrying cost. The savings is the difference between your current excluded rate (usually 0%) and the post-expiry list rate (7.5% or 25%, depending on the list). At meaningful volume, this is real money. For products not on the exclusion list: no — November 10 isn't a direct event for you.
How do I verify the legal status of the SCOTUS ruling and Section 122 replacement tariffs?
For the SCOTUS ruling: the Court's opinion is at supremecourt.gov; secondary coverage by Holland & Knight, White & Case, Brookings, and the Yale Budget Lab "State of US Tariffs" series is reliable. For Section 122 status: it changes frequently — check the Court of International Trade docket and the most recent USTR/Treasury Federal Register notices. When in doubt, retain a licensed customs attorney.
The most actionable thing you can do today is run your top 10 HTS codes through the free tariff calculator. It gives a chapter-level estimate of the current rate stack (Section 301 + Section 232) and a projected November 10 rate; confirm exclusion status for your exact code against the USTR notice or with your customs broker.