IEEPA HTS Codes: Chapter 99 Guide

Chapter 99 Special Purpose Codes

IEEPA tariffs were collected under Chapter 99 of the Harmonized Tariff Schedule, using special purpose codes in the 9903.01.xx and 9903.02.xx ranges. These codes do not describe the physical goods — they describe the tariff measure applied to the goods. They appear as secondary HTS codes on your CBP Form 7501 alongside your primary 10-digit classification.

The 9903.01.xx and 9903.02.xx Ranges

Your specific 8-digit sub-code within these ranges depends on the country of origin and product category. Check your CBP Form 7501 column 27 or 28.

Using the ES-003 ACE Report

The ES-003 Entry Summary report in CBP's Automated Commercial Environment (ACE) is the definitive source for your IEEPA tariff entries. To pull it:

1. Log in to ACE at ace.cbp.dhs.gov using your importer of record credentials or ask your licensed customs broker to pull it on your behalf.
2. Navigate to Reports → Entry Reports → Entry Summary (ES-003).
3. Filter by HTS code range 9903.01.00 through 9903.02.99 and set date range to cover your import period.
4. Export the report. Each row represents one entry line subject to IEEPA tariffs.
5. Sum column "Total Duty/Tax" for rows with 9903.01.xx or 9903.02.xx codes — that is your gross IEEPA exposure.

CSMS #69127837 — Warehouse Entry Types

CBP published CSMS message #69127837 on July 7, 2026, affecting warehouse entries:

• Entry Types 21 (Warehouse) and 22 (Re-Warehouse) are no longer accepted for IEEPA refund claims filed after July 7, 2026.
• Entries already filed before July 7 under Types 21/22 remain in the queue and are not affected.
• Consult your broker if you have warehouse entries — eligibility depends on when the consumption entry was filed, not the warehouse entry date.

Framework Agreement Countries — 15% Rate Ceiling

Under the IEEPA Settlement Framework (EO July 31, 2025, effective August 7, 2025), importers from the following countries are subject to a settled 15% rate ceiling instead of higher country-specific rates:

• South Korea
• European Union
• Japan
• Switzerland

Entries from these countries with IEEPA codes showing rates above 15% are refund-eligible for the difference. The 15% rate applies per Annex I of the Framework Agreement.

Settled Duty Rates by Country (as of Aug 7, 2025)