Understanding IEEPA HTS Classifications
When CBP assessed IEEPA tariffs, it used special Chapter 99 HTS codes layered on top of standard product classifications. These codes — all under heading 9903.01 — determined the additional duty rate based on the country of origin and the applicable executive order.
Your standard HTS code (the 8- or 10-digit classification for your product) determined what you were importing. The Chapter 99 code determined the additional IEEPA duty rate applied. Both appear on your CBP Form 7501 entry summary.
IEEPA Chapter 99 HTS Subheadings
| HTS Code | Description | Rate | Executive Order |
|---|---|---|---|
| 9903.01.01 | Baseline IEEPA tariff — all countries | 10% | EO 14257 |
| 9903.01.25 | China-specific IEEPA tariff | 145% | EO 14259 |
| 9903.01.02–9903.01.80 | Country-specific reciprocal rates | 11%–50% | EO 14266 |
The critical distinction: these Chapter 99 codes represent the additional IEEPA duty. Your goods may also be subject to standard MFN duties, Section 301 tariffs, Section 232 tariffs, or AD/CVD orders — all assessed separately under different HTS provisions.
Country-Specific IEEPA Reciprocal Rates
Executive Order 14266 imposed differentiated rates by country. These rates replaced the baseline 10% for designated countries starting April 9, 2025. Below are the major trading partner rates:
| Country | IEEPA Rate | Effective Date | Status Post-SCOTUS |
|---|---|---|---|
| China | 145% | Apr 2, 2025 | Vacated — refundable |
| European Union | 20% | Apr 9, 2025 | Vacated — refundable |
| Japan | 24% | Apr 9, 2025 | Vacated — refundable |
| South Korea | 25% | Apr 9, 2025 | Vacated — refundable |
| Vietnam | 46% | Apr 9, 2025 | Vacated — refundable |
| Taiwan | 32% | Apr 9, 2025 | Vacated — refundable |
| India | 26% | Apr 9, 2025 | Vacated — refundable |
| Thailand | 36% | Apr 9, 2025 | Vacated — refundable |
| Indonesia | 32% | Apr 9, 2025 | Vacated — refundable |
| Bangladesh | 37% | Apr 9, 2025 | Vacated — refundable |
| All other countries | 10% | Apr 2, 2025 | Vacated — refundable |
How to Find Your IEEPA HTS Code on Entry Documents
Your IEEPA duty assessment appears in two places on your import documentation:
CBP Form 7501 (Entry Summary)
Look at Column 27 (HTS Number). Entries with IEEPA duties will show two HTS codes: your product classification (e.g., 8471.30.0100 for laptops) and the IEEPA Chapter 99 code (e.g., 9903.01.25 for China). The IEEPA duty amount appears in Column 34 (Duty) as a separate line item.
ACE Entry Summary Data
In the Automated Commercial Environment, IEEPA duties appear as a separate duty line linked to the 9903.01.xx classification. Your customs broker can pull this data electronically for bulk refund analysis.
Stacked Duty Analysis: Why HTS Classification Matters
Many HTS codes were subject to multiple tariff programs simultaneously. A single import from China could face:
- MFN duty — standard rate based on product HTS code (varies by product)
- Section 301 — 25% additional duty on Lists 1–4A products
- IEEPA (EO 14259) — 145% additional duty on all Chinese goods
- AD/CVD — product-specific rates if applicable (e.g., steel, solar cells)
Only the IEEPA layer is refundable. The IEEPA.co calculator isolates this component automatically based on your HTS code and country of origin.
Common HTS Categories with High IEEPA Exposure
These product categories had the highest volumes of IEEPA duty assessments, making them the largest refund opportunities:
- Electronics (HTS 8471–8473) — computers, phones, components. High-volume imports from China at 145%.
- Machinery (HTS 8401–8487) — industrial equipment. Affected across multiple countries.
- Textiles & Apparel (HTS 6101–6217) — Vietnam (46%), Bangladesh (37%), India (26%) rates created massive exposure.
- Automotive parts (HTS 8708) — Japan (24%), South Korea (25%), EU (20%).
- Chemicals & Pharmaceuticals (HTS 2801–3824) — China and India origins particularly affected.
- Furniture (HTS 9401–9404) — Vietnam and China dominate this category.
Run Your HTS Code Through the Calculator
Enter your 8- or 10-digit HTS code along with country of origin and entry date. The IEEPA.co engine identifies the applicable IEEPA rate, calculates the duty amount, and determines refund eligibility — all calculated client-side with no financial data transmitted.
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