IEEPA tariffs invalidated by Supreme Court
On February 20, 2026, the Supreme Court ruled in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. The Court of International Trade ordered CBP to refund all importers on March 4, 2026.
Tariff Refund Estimator
Enter your total customs value for each product classification below. This tool will estimate your refund from invalidated IEEPA tariffs on imports from China.
Product Classification
General Products
Consumer goods, apparel, furniture, and other products not covered by Section 232 or Annex II exemptions.
Paid both fentanyl and reciprocal tariffs
Section 232 Products (Full)
Steel, aluminum, copper, automobiles, semiconductors, timber, and heavy trucks subject to Section 232 duties.
Paid fentanyl tariff only (reciprocal-exempt)
Section 232 Derivatives
Downstream articles containing steel, aluminum, or copper. After June 4, 2025, reciprocal tariff applied to non-metal portion only.
Paid fentanyl + partial reciprocal
Annex II Products
Electronics, semiconductors, pharmaceuticals, energy products, and critical minerals listed in EO 14257 Annex II.
Paid fentanyl tariff only (reciprocal-exempt)
De Minimis / Section 321
Postal and e-commerce shipments (Shein, Temu, etc.) that lost de minimis exemption after May 2, 2025 under EO 14298.
Paid 54% ad valorem or $100/item (EO 14298)
Settings
Need exact numbers? This estimator uses proportional day-weighted rates. For per-entry precision, use Entry Upload.