China tariff refund exposure by industry.
12 highest-exposure categories.
Pre-IEEPA duty rate determines recovery ratio. Products that were duty-free before IEEPA have near-100% recovery — the entire IEEPA surcharge is refundable. Check whether your entries qualify at tariffrefundchecker.com →
Consumer Electronics
Pre-IEEPA: 0–3%Most smartphones, laptops, tablets, peripherals entered duty-free. Recovery ratio: near 100% of IEEPA duties.
Toys & Games
Pre-IEEPA: 0%Over 80% of U.S. toys from China. The Supreme Court plaintiff (Learning Resources) is a toy company.
Apparel & Textiles
Pre-IEEPA: 12–32%IEEPA stacked on top of existing duties. Combined rates exceeded 70% on some categories.
Furniture & Home
Pre-IEEPA: 0%Duty-free before IEEPA on most China-origin furniture. Full surcharge recoverable.
Beauty & Cosmetics
Pre-IEEPA: 0%Chapter 33 products nearly all duty-free. Full IEEPA amount recoverable.
Footwear
Pre-IEEPA: 6–48%Combined IEEPA + normal exceeded 60%. China dominant source.
Auto Parts
Pre-IEEPA: variesHigh unit values mean large per-entry exposure. Check your entry dates on the rate timeline.
Industrial Machinery
Pre-IEEPA: variesSignificant per-entry exposure due to high unit values.
Pet Products
Pre-IEEPA: 0%Fast-growing China category. Full surcharge recoverable.
Building Materials
Pre-IEEPA: 0%Tile, stone, plumbing, hardware. Deep China sourcing.
Medical Devices & PPE
Pre-IEEPA: lowPPE imports surged post-COVID. Low pre-IEEPA rates mean high recovery ratios.
Vitamins & Supplements
Pre-IEEPA: lowChina dominant source for raw supplement ingredients.
Section 301 vs. IEEPA tariffs.
Section 301 tariffs (HTS 9903.88.xx) are NOT covered. Only IEEPA tariffs (HTS 9903.01.xx) are refundable under the Supreme Court ruling.
Section 301 tariffs were imposed under a different statute (Trade Act of 1974) and remain in effect. The Supreme Court ruling only addressed IEEPA tariffs imposed under the International Emergency Economic Powers Act. For multi-country assessment beyond China, tariffresolution.com →
Frequently asked questions
Which industries have the highest China tariff refund exposure?
Consumer electronics, toys, furniture, and beauty products have the highest recovery ratios because they were duty-free before IEEPA — meaning the full IEEPA surcharge may be refundable.
My industry isn't listed. Can I still get a China tariff refund?
Yes. Any product imported from China under HTS 9903.01 during the covered period may be eligible. The list covers the highest-volume categories but is not exhaustive.
Does the refund amount depend on my industry?
It depends on the pre-IEEPA duty rate for your products. Products that were duty-free before IEEPA have near-100% recovery ratios. Products with existing duty rates have the IEEPA surcharge refunded on top.
Last updated: March 26, 2026