The HTS Code Guide for IEEPA Tariff Refunds

What Is an HTS Code?

An HTS code (Harmonized Tariff Schedule of the United States code) is a 10-digit classification number assigned to every imported product. U.S. Customs and Border Protection uses it to determine the correct duty rate, enforce trade measures, and track import statistics. HTS codes are the foundation of every tariff determination — including IEEPA duties and the refunds now flowing through CBP's CAPE system.

 8471 . 30 . 01 . 00
 ────   ──   ──   ──
  │      │    │    └─ Statistical suffix (4 digits, US-only)
  │      │    └────── US subheading (2 digits, US-only)
  │      └─────────── International subheading (2 digits, HS Chapter)
  └────────────────── Heading (4 digits, HS Chapter)

 First 6 digits = International Harmonized System (HS)
 Last 4 digits  = US-specific (HTS / Schedule B diverge here)
        

How IEEPA Duties Attach to HTS Codes

IEEPA duties were imposed through executive orders beginning in February 2025. They appear in the HTS as Chapter 99 additional duty lines — a supplemental duty layer stacked on top of the standard MFN (Most Favored Nation) general rate in Chapter 1–97.

This structure means the base duty rate (e.g., 3.5% for a consumer electronics item) stays in its normal heading, while the IEEPA duty (e.g., 20% on goods from Vietnam) appears as a separate Chapter 99 line. Both apply to the same entry — and the Chapter 99 IEEPA component is what the CAPE refund system is designed to return.

Verified IEEPA Duty Rates by Country (Annex I, effective Aug 7, 2025)

These are the settled reciprocal rates under the EO of July 31, 2025 ("Further Modifying the Reciprocal Tariff Rates"). Earlier announced rates from April 2, 2025 were paused before taking effect and should not be used.

• China: ~30% blended (10% IEEPA reciprocal + 20% IEEPA fentanyl; the fentanyl rate was cut to 10% effective Nov 10, 2025; the 34% reciprocal rate remained suspended)
• Vietnam: 20%
• Taiwan: 20%
• Thailand: 19%
• Cambodia: 19%
• India: 25%
• South Korea: 15%
• Japan: 15%
• EU (Germany, France, Italy, etc.): 15% total tariff burden (Column 1 duty + IEEPA component = 15%, so the IEEPA component varies by HTS)
• Canada: 35% on non-USMCA goods (separate IEEPA border order; USMCA-qualifying goods exempt)
• Mexico: 25% on non-USMCA goods (same); USMCA-qualifying goods exempt

How to Find and Verify Your HTS Code

1. 1
   Pull your CBP Form 7501 Entry Summary

   Obtain this from your customs broker or freight forwarder. The 7501 is the official entry document filed with CBP. Column 27 lists the 10-digit HTS code declared for each line item.

2. 2
   Locate the 10-digit HTS number

   Find column 27 on the 7501. Each line item has its own HTS code. If you imported multiple product types on one entry, there may be multiple lines with different codes — each needs to be checked separately.

3. 3
   Look up the code in USITC's HTS Online

   Go to hts.usitc.gov and enter your code. The result shows the Chapter, heading, subheading, the MFN general rate, and any special duty notes — including Chapter 99 IEEPA duty lines.

4. 4
   Check Chapter 99 for IEEPA duty lines

   IEEPA duties appear as Chapter 99 additional duty lines alongside the base rate. If your HTS code carried a Chapter 99 IEEPA line for the relevant country of origin and import period, those duties are potentially refundable under CAPE.

5. 5
   Confirm country of origin on Form 7501

   Check column 11 (country of origin). IEEPA duties are country-specific — the same HTS code may carry different rates (or none) depending on origin. USMCA-qualifying goods from Canada and Mexico are generally exempt.

HTS Misclassification and Post Summary Corrections

If the HTS code on your original entry was wrong — whether it understated or overstated the applicable duty — a Post Summary Correction (PSC) can amend it. A PSC must generally be filed within one year of the entry's date of entry, and before CBP formally begins a review of that entry.

Misclassification matters for IEEPA refunds in both directions:

• A code that understated the IEEPA duty means you may be owed more than the original entry shows.
• A code that overstated the duty means CBP's CAPE system may not recognize a full refund unless the correct classification is on file.

The Tariff Bureau's compliance review checks your HTS codes before filing any CAPE claim. See also: Country of Origin Rules for how origin determinations interact with classification.

Related Resources

Frequently Asked Questions

• What is an HTS code? +
  An HTS (Harmonized Tariff Schedule) code is a 10-digit classification number used by U.S. Customs and Border Protection to identify imported goods, set duty rates, and track trade statistics. The first 6 digits follow the international Harmonized System used by over 200 countries; the last 4 digits are U.S.-specific. HTS codes appear on the CBP Form 7501 Entry Summary and drive which duty rates — including any IEEPA duties — apply to an import.
• How do I look up my HTS code? +
  Use the USITC's free HTS Online tool at hts.usitc.gov. Enter a keyword or navigate the chapter/heading/subheading structure to find the correct 10-digit code. Your CBP Form 7501 Entry Summary also lists each declared HTS code in column 27. If the code on your entry summary looks incorrect, a licensed customs broker can review and amend it through a Post Summary Correction (PSC).
• Which HTS codes are eligible for IEEPA tariff refunds? +
  Eligibility depends on both the HTS code and the country of origin. IEEPA duties were applied through Chapter 99 additional duty lines targeting goods from specific countries (China, Vietnam, the EU, Taiwan, South Korea, India, and others). If your HTS code carried a Chapter 99 IEEPA line for a covered country and your entry was imported during the covered period (approximately February 2025 through the Supreme Court's February 20, 2026 ruling in Learning Resources, Inc. v. Trump), those duties are potentially refundable under CBP's CAPE system. USMCA-qualifying goods from Canada and Mexico are generally exempt.
• Does my HTS code need to be corrected before I file for a refund? +
  If the HTS code on your original entry was misclassified, a Post Summary Correction (PSC) can fix it — but the PSC must be filed within one year of the entry's date of entry and before CBP issues a formal request for information or begins a formal audit. A compliance review before filing your CAPE claim is advisable. The Tariff Bureau checks HTS classification as part of every claim review.
• What is the difference between an HTS code and a Schedule B number? +
  HTS codes are used for imports and drive duty determination by CBP. Schedule B numbers are used for exports and are administered by the Census Bureau. They share the same first 6 digits (international HS), but the last 4 digits can differ. For IEEPA tariff refund purposes, the relevant code is always the 10-digit HTS code on the CBP Form 7501 Entry Summary — not a Schedule B number.