HTS CODE REFERENCE

HTS codes that trigger IEEPA refund eligibility.

All IEEPA tariff surcharges are assessed under HTS headings 9903.01 and 9903.02. If your customs entry summaries include these codes, you paid IEEPA duties.
What are 9903 codes? Chapter 99 of the Harmonized Tariff Schedule contains "temporary legislation" provisions -- tariffs imposed by executive action rather than through the standard tariff schedule. Subheading 9903.01 covers fentanyl-related IEEPA tariffs. Subheading 9903.02 covers reciprocal IEEPA tariffs.

IEEPA Tariff HTS Codes

9903.01.01

China fentanyl tariff (10%)

EO 14195
9903.01.02

China fentanyl tariff (additional 10%)

EO 14195
9903.01.03

China fentanyl tariff (additional 10%)

EO 14195
9903.01.11

Canada fentanyl tariff (25%)

EO 14193
9903.01.12

Canada energy/minerals (10%)

EO 14193
9903.01.21

Mexico fentanyl tariff (25%)

EO 14194
9903.01.22

Mexico fertilizer (10%)

EO 14194
9903.02.01

Reciprocal tariff -- baseline 10%

EO 14257
9903.02.02-99

Reciprocal tariff -- country-specific rates (11-50%)

EO 14257

HOW TO FIND THESE CODES

Three ways to check.

  1. Ask your customs broker. Send them this message: "Do my entries from February 2025 through February 2026 include any HTS codes starting with 9903.01 or 9903.02?" They can answer in under a minute.
  2. Check your ACE portal. Log into CBP's ACE Secure Data Portal and run the ES-003 Entry Summary Line Levels Detail report. Filter by HTS number starting with 9903. See our ACE data guide.
  3. Review your CF-7501 forms. Each customs entry summary lists all HTS codes assessed. Look for any lines under Chapter 99 with 9903.01 or 9903.02 prefixes.
Important distinction: Section 301 China tariffs (HTS 9903.88.xx) remain in effect and are not refundable under this ruling. Only codes under 9903.01 and 9903.02 are covered. For China-specific guidance on separating IEEPA from Section 301 duties, see chinatariffrefund.com.

Last updated: March 26, 2026

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