The February 2026 Supreme Court ruling in Learning Resources v. Trump (6-3 decision) struck down tariffs imposed under IEEPA authority. It did not touch Section 301 tariffs, Section 232 tariffs, or antidumping and countervailing duties. For importers — especially those who import from China — understanding which tariffs are which is critical to calculating actual refund eligibility.
The eligibility checker screens for IEEPA-specific exposure as part of its four-criteria assessment. But the distinction between refundable and non-refundable tariffs requires line-level analysis of your entry data. This guide explains how to identify each program on your customs documents.
IEEPA tariffs (refundable)
IEEPA tariffs are assessed under HTS headings 9903.01 and 9903.02. These were imposed via executive order under the International Emergency Economic Powers Act. The Supreme Court ruled that IEEPA does not grant the president authority to impose tariffs, making all duties collected under this authority unconstitutional.
Key IEEPA programs struck down by the ruling:
- Fentanyl/trafficking tariffs on China, Canada, and Mexico (HTS 9903.01.xx) — imposed under EO 14195, EO 14193, and EO 14194 beginning February 2025
- Reciprocal “Liberation Day” tariffs on 50+ countries (HTS 9903.02.xx) — imposed under EO 14257 beginning April 2025, with rates ranging from 10% to 41%
- Country-specific additional tariffs on Brazil (EO 14323, 40%) and India (EO 14329, 25%)
All IEEPA tariffs collected between February 4, 2025 and February 24, 2026 are eligible for refund. The total pool is approximately $166 billion.
Section 301 tariffs (not refundable)
Section 301 China tariffs are assessed under HTS heading 9903.88. These were imposed under Section 301 of the Trade Act of 1974 and have been in place since 2018. The Supreme Court ruling does not affect them because they were imposed under different legal authority.
Section 301 tariffs range from 7.5% to 100% depending on the product category:
- List 1 (July 2018): 25% on $34 billion in goods
- List 2 (August 2018): 25% on $16 billion in goods
- List 3 (September 2018): 25% on $200 billion in goods
- List 4A (September 2019): 7.5%-25% on $120 billion in goods
- List 4B (various): Additional product categories added over time
These remain in full effect. Any duties you paid under HTS 9903.88 are not part of the IEEPA refund.
Section 232 tariffs (not refundable)
Section 232 tariffs on steel (25%) and aluminum (10%-25%) were imposed under Section 232 of the Trade Expansion Act of 1962. These also remain in effect and are not affected by the Learning Resources v. Trump ruling. They appear under different HTS subheadings in Chapter 99.
How to tell which you paid
On your CF-7501 entry summaries or ES-003 report:
- Lines with HTS codes starting with 9903.01 or 9903.02 = IEEPA (refundable)
- Lines with HTS codes starting with 9903.88 = Section 301 (not refundable)
- Lines with HTS codes for steel/aluminum under Section 232 = not refundable
The HTS code is the definitive identifier. If you are unsure which codes appear on your entries, your customs broker can confirm in minutes. The ES-003 report from the ACE portal lists every HTS code on every entry line.
The China importer problem
For China importers, both IEEPA and Section 301 duties frequently appear on the same entry — and sometimes on the same entry line. A single shipment of consumer electronics from China might carry:
- The base product duty rate (e.g., 3.4% under the primary HTS code)
- Section 301 tariff at 25% (HTS 9903.88.xx)
- IEEPA fentanyl tariff at 20% (HTS 9903.01.xx)
- IEEPA reciprocal tariff at an additional rate (HTS 9903.02.xx)
Only the IEEPA portions (9903.01 and 9903.02) are refundable. The Section 301 portion (9903.88) remains. A full assessment at tariffresolution.com separates these precisely, calculating only the IEEPA portion of each entry line.
For comprehensive China-specific guidance including affected HTS codes, layered rate calculations, and refund estimates, see chinatariffrefund.com.
Other tariff programs: what is and is not affected
Antidumping duties (AD): Not affected. These are administered by the Department of Commerce and assessed under separate HTS provisions.
Countervailing duties (CVD): Not affected. Also administered by Commerce.
Section 201 safeguard tariffs (e.g., solar panels, washing machines): Not affected. Imposed under a different statute.
USMCA provisions: Goods properly classified under USMCA preferential treatment were generally exempt from IEEPA tariffs. However, some importers paid IEEPA tariffs on goods that should have received USMCA treatment — these overpayments are also recoverable.
How the screening tool handles this distinction
The eligibility checker assesses four criteria: importer of record status, country of origin, HTS code classification, and import volume. The country and HTS code criteria are designed to identify IEEPA-specific exposure.
However, the screening tool does not access your actual entry data. It cannot distinguish between IEEPA and Section 301 tariffs on a line-by-line basis. For importers who source from China and want precise refund calculations, the Impact Assessment is the appropriate next step after screening.
Practical guidance for mixed-tariff importers
If you import from China and know you paid both IEEPA and Section 301 tariffs:
- Screen your eligibility — confirms IEEPA exposure is likely present
- Pull your ES-003 report and filter for HTS codes beginning with 9903.01 and 9903.02
- Sum the duty amounts on those lines — this is your gross IEEPA recoverable exposure
- Request a full assessment for precise separation and recovery path mapping
- For small importers under $50,000 in IEEPA exposure, self-directed recovery through the CAPE portal may be most practical
The 180-day protest deadline applies to IEEPA entries just as it does to any other customs protest. Do not delay verification because you are uncertain which tariff program applies — identifying the IEEPA portion is exactly what the assessment process does.