HTS Codes 9903.01 and 9903.02: Which Import Entries Qualify for IEEPA Refunds

The single most important question for any IEEPA tariff refund is: do your import entries have the right HTS codes? Only entries classified under HTS headings 9903.01 and 9903.02 qualify for refunds following the Supreme Court’s ruling in Learning Resources, Inc. v. Trump. If your entries carry different Chapter 99 codes — Section 301, Section 232, or other trade remedy provisions — they’re not covered, no matter how much you paid.

This guide explains what Chapter 99 is, how 9903.01 and 9903.02 differ, every subheading under each, how to find these codes in your entry data, and which other codes look similar but don’t qualify. It’s the reference you’ll need when preparing your CAPE portal filing or Impact Assessment.

What Chapter 99 of the HTS is

The Harmonized Tariff Schedule (HTS) is the master list of tariff classifications for all goods imported into the United States. Chapters 1 through 97 classify goods by what they are — steel, electronics, textiles, chemicals, food products. Chapter 98 covers special classification provisions like duty-free entries and personal exemptions.

Chapter 99 is different. It doesn’t classify goods by type. It imposes temporary modifications to the regular tariff rates established in Chapters 1-97. When the government imposes a special tariff action — whether it’s Section 301 duties on Chinese goods, Section 232 duties on steel and aluminum, or IEEPA tariffs — the additional duties are classified under Chapter 99 headings.

Chapter 99 codes are always assessed in addition to the regular duty rate. If you import a widget that normally carries a 5% duty rate under Chapter 84, and that widget is also subject to a 25% IEEPA tariff, your entry will show two tariff lines: one under Chapter 84 at 5%, and one under Chapter 99 (specifically 9903.01 or 9903.02) at 25%. The IEEPA refund applies only to the Chapter 99 line. The regular duty under Chapter 84 is not affected by the Supreme Court ruling.

This distinction matters. When you pull your ES-003 Entry Summary Details report from ACE, you’ll see both regular duty lines and Chapter 99 lines for entries subject to IEEPA tariffs. Only the Chapter 99 lines with 9903.01 or 9903.02 headings are refundable.

HTS 9903.01: Fentanyl-related IEEPA tariffs

Heading 9903.01 covers tariffs imposed under IEEPA executive orders related to the fentanyl crisis. These were the first IEEPA tariffs to take effect, beginning February 4, 2025, and they targeted imports from countries identified as sources of fentanyl or precursor chemicals.

Which countries were covered

• China — 20% IEEPA surcharge on all imports, effective February 4, 2025
• Mexico — 25% IEEPA surcharge on all imports, effective February 4, 2025 (briefly paused, then reinstated)
• Canada — 25% IEEPA surcharge on most imports (10% on energy products), effective February 4, 2025 (briefly paused, then reinstated)

Key subheadings

The 9903.01 heading includes multiple subheadings that specify the country of origin and applicable rate:

Important: These rates were in addition to any existing tariffs, including Section 301 duties on Chinese goods. An import from China subject to both Section 301 (25%) and IEEPA fentanyl (20%) would have paid both rates. Only the IEEPA portion (9903.01) is refundable. The Section 301 portion (9903.88) is not.

The tariff ordinal number

Within each 9903.01 subheading, the tariff ordinal number identifies the specific executive order provision that imposed the duty. This number appears in your ES-003 report and is important for CAPE validation. If the tariff ordinal doesn’t match the HTS subheading, CAPE will flag the entry for manual review.

HTS 9903.02: Reciprocal/Liberation Day IEEPA tariffs

Heading 9903.02 covers the broader “reciprocal” tariffs imposed under IEEPA beginning April 2, 2025 — widely known as “Liberation Day” tariffs. These applied to imports from most countries worldwide, with rates varying by country based on the purported trade deficit calculation.

Which countries were covered

Nearly all U.S. trading partners were subject to 9903.02 tariffs. The rates ranged from 10% to 145% depending on the country:

Some countries had rates adjusted during the IEEPA period through subsequent executive orders. The rate that matters for your refund is the rate that was actually assessed on your entry, as shown in your ES-003 report.

Key subheadings

The 9903.02 heading has significantly more subheadings than 9903.01 because of the country-by-country rate structure. Your entry data may show different 9903.02 subheadings for different shipments depending on the country of origin.

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Codes that look similar but DON’T qualify

This is where importers make costly mistakes. Several other Chapter 99 headings impose tariffs on the same goods from the same countries, but they were imposed under different legal authorities. The Supreme Court ruling only invalidated tariffs imposed under IEEPA. Other tariff authorities remain in effect, and duties paid under those authorities are not refundable.

9903.88 — Section 301 (China trade war tariffs)

NOT REFUNDABLE. Section 301 tariffs on Chinese goods were imposed under the Trade Act of 1974, not IEEPA. The Supreme Court ruling in Learning Resources addressed only IEEPA authority. Section 301 duties remain in effect and are not subject to refund.

If you import from China, many of your entries will have both 9903.88 lines (Section 301) and 9903.01 lines (IEEPA fentanyl). Only the 9903.01 lines are refundable.

Common rates: 7.5% to 25% depending on the specific Section 301 list (Lists 1-4A)

9903.80 — Section 232 (steel and aluminum tariffs)

NOT REFUNDABLE. Section 232 tariffs on steel and aluminum were imposed under the Trade Expansion Act of 1962, not IEEPA. They remain in effect regardless of the Supreme Court ruling.

If you import steel or aluminum products, your entries may include both 9903.80 lines (Section 232 at 25%) and 9903.01 or 9903.02 lines (IEEPA). Only the IEEPA lines are refundable.

9903.85-87 — Other Section 301 provisions

NOT REFUNDABLE. Various subheadings under 9903.85 through 9903.87 cover additional Section 301 actions, modifications, and exclusions. None of these are IEEPA-related.

9903.40-50 — Section 201 safeguard tariffs

NOT REFUNDABLE. These cover safeguard tariffs on specific products (washing machines, solar panels) imposed under Section 201 of the Trade Act. Different legal authority, different legal basis, not affected by the IEEPA ruling.

Quick reference: refundable vs. not refundable

Print this table. Put it next to your computer. Reference it every time you review an entry line.

How to find these codes in your entry data

In your ES-003 report

When you export the ES-003 Entry Summary Details report from ACE, each entry summary line will have an HTS Number field. Filter this column for values beginning with “9903.01” or “9903.02” to identify IEEPA-eligible lines.

Remember: a single entry summary may contain multiple lines — some with IEEPA codes and some without. You’re claiming refunds on the IEEPA lines only, not the entire entry.

In your broker’s documentation

Your customs broker’s entry summary worksheet or classification report should show the HTS codes for each line item. The format may differ slightly from the ACE report (some brokers use 10-digit HTS numbers, others use 8-digit), but the first seven characters (9903.01 or 9903.02) are what matter for eligibility.

In your commercial invoices

Your commercial invoices won’t typically show HTS codes — those are applied by the broker at the time of entry filing. If you’re trying to determine whether a specific shipment is eligible for IEEPA refunds based only on commercial documents, you’ll need to cross-reference with the broker’s entry summary data or pull the ES-003 from ACE.

Entries with multiple Chapter 99 codes

Many import entries — especially from China — carry multiple Chapter 99 tariff lines on the same entry summary. A single entry might include:

• Regular duty under Chapters 1-97 (e.g., 5% under Chapter 85 for electronics)
• Section 301 duty under 9903.88 (e.g., 25% List 3)
• IEEPA fentanyl duty under 9903.01 (e.g., 20%)
• IEEPA reciprocal duty under 9903.02 (e.g., additional rate if applicable)

For your IEEPA refund claim, you include only the 9903.01 and 9903.02 lines. The Chapter 85 regular duty and the 9903.88 Section 301 duty are not refundable.

This is where data quality really matters. If you accidentally include 9903.88 lines in your CAPE claim, the system will either reject those lines (best case) or flag your entire entry for manual review (worst case). Either way, it delays your refund.

Edge cases and complications

Products excluded from IEEPA tariffs

Not all products were subject to IEEPA tariffs. Certain products were excluded by subsequent executive orders — for example, some semiconductor equipment, pharmaceuticals, and energy products received temporary or permanent exclusions. If a product was excluded, there should be no 9903.01 or 9903.02 line on the entry summary. But if the exclusion was granted retroactively, the entry may have been filed with the IEEPA code and later corrected via post-summary correction. Check your ES-003 for any PSC-amended entries.

De minimis shipments

Shipments valued under the de minimis threshold ($800 for most shipments) were generally not subject to IEEPA tariffs and should not have 9903.01 or 9903.02 codes on their entries. If you find de minimis entries with IEEPA codes, they may be filing errors worth investigating.

Goods in transit

Goods that were in transit when IEEPA tariffs took effect (or when they were modified) may have complex classification histories. The applicable rate and code depend on the entry date, not the shipment date. Your ES-003 entry date field is the definitive reference.

Foreign Trade Zone entries

Entries from Foreign Trade Zones have their own classification rules. IEEPA tariffs generally applied when goods were withdrawn from FTZ for consumption, and the applicable HTS code should appear on the consumption entry. However, FTZ entries sometimes have unique processing characteristics in ACE that may affect CAPE validation.

How tariff rates stacked during the IEEPA period

One of the most confusing aspects of the IEEPA period was how multiple tariff actions stacked on top of each other. Understanding this stacking is important because it affects how much of your total duty payment is actually refundable.

Here’s an example for a Chinese electronics import during mid-2025:

In this example, the importer paid a 79% total duty rate, but only 54 percentage points (the IEEPA portions) are refundable. The 25% Section 301 duty remains in effect and is not covered by the Supreme Court ruling.

This stacking creates a common error: importers who see “79% duty” on their entry and assume they’re getting all of it back. They’re not. Only the 9903.01 and 9903.02 lines are refundable. The ES-003 report breaks out each tariff layer separately, which is why it’s the essential document for accurate refund calculations.

For imports from countries that weren’t subject to Section 301 or Section 232 — like European Union, Japan, or Vietnam goods — the refundable percentage may be closer to 100% of the Chapter 99 duties, because the only special tariff action on those entries may have been the IEEPA reciprocal tariff under 9903.02.

Using HTS codes to calculate your refund

Once you’ve identified all entry lines with 9903.01 or 9903.02 codes, calculating your baseline refund is straightforward:

1. Sum the Duty Amount column for all identified lines
2. That sum is your baseline refund claim — the amount of IEEPA duties you paid
3. Add statutory interest — under 19 U.S.C. Section 1505(c), you’re entitled to interest from the date of each overpayment through the date of refund. Current rates and calculation methods are detailed in our refund timeline guide

For most importers, the HTS code identification and duty amount aggregation is the foundation of their entire refund claim. Get this right, and the rest of the process — CAPE filing, protest preparation, recovery path selection — flows from it.

Get it wrong — include non-IEEPA codes, miss eligible entries, or miscalculate duty amounts — and you’re looking at delays, rejections, and lost refund dollars.

Statutory interest adds up

Don’t forget: your refund isn’t just the duty amount. Under 19 U.S.C. Section 1505(c), CBP owes you interest from the date of each overpayment through the date of refund. For entries from early 2025, that’s well over a year of accrued interest. The interest calculation runs on each entry line individually based on its specific overpayment date and the applicable federal rate.

For a rough estimate, if your total IEEPA duty exposure is $1 million and the average overpayment duration is 18 months at a 3% annual rate, the interest alone could add approximately $45,000 to your refund. The exact amount depends on the specific dates and rates, which is why a detailed entry-level calculation is important.

An Impact Assessment performs this analysis systematically: identifying every 9903.01 and 9903.02 line in your entry data, verifying the classification, calculating the duty amounts, computing statutory interest, and flagging any anomalies. It’s the fastest way to go from raw data to a validated refund calculation.