⚠️ Short Answer
Section 301 tariffs on Chinese goods are NOT being refunded. Unlike IEEPA tariffs which were struck down by the Supreme Court, Section 301 tariffs remain legally valid. However, there are limited exceptions and ongoing legal challenges that could change this.
The Supreme Court ruling in February 2026 struck down IEEPA tariffs only. Section 301 tariffs were imposed under a completely different legal authority — the Trade Act of 1974 — and were upheld by the Court of International Trade in multiple rulings. They remain legally valid and in effect.
Many importers confuse IEEPA refunds with Section 301 refunds. Here's the key difference:
| Tariff Type | Legal Authority | Status | Refund Available? |
|---|---|---|---|
| IEEPA "Reciprocal" Tariffs | IEEPA | Struck down Feb 2026 | Yes — via CAPE |
| Section 301 (China) | Trade Act of 1974 | Still in effect | No (with exceptions) |
| Section 122 Surcharge | Trade Act of 1974 | Expires July 24, 2026 | No |
| Section 232 (Steel/Aluminum) | Trade Expansion Act | Still in effect | No |
USTR periodically grants exclusions for specific products from Section 301 tariffs. If your product received a retroactive exclusion, you can request a refund for duties paid during the exclusion period. Check the USTR website for the current list of exclusions.
If your product was incorrectly classified under an HTS code that's on the Section 301 list, but the correct classification is NOT on the list, you can file a protest with CBP to recover the overpaid duties. This is more common than you'd think — HTS classification is complex and errors happen.
Several legal challenges to Section 301 tariffs are working through the courts. The most notable is HMTX Industries v. United States, which challenges the legality of the List 3 and List 4 tariffs. If these challenges succeed, refunds could become available — but this is uncertain and could take years.
Review your HTS classifications. Ensure your products are correctly classified. A different HTS code might move your product off the Section 301 list or to a lower-rate list.
Apply for duty drawback. If you export any of your imported goods, you can recover up to 99% of Section 301 duties paid. Read our duty drawback guide.
Source from non-China countries. Section 301 only applies to Chinese goods. Switching to Vietnam, India, or Mexico eliminates this tariff entirely.
Use Foreign Trade Zones. FTZs can help you defer, reduce, or avoid Section 301 tariffs in certain circumstances.
If you paid IEEPA "reciprocal" tariffs between April 2025 and February 2026, those ARE eligible for refunds through the CAPE system. Read our IEEPA refund guide for step-by-step instructions. Many importers have both IEEPA and Section 301 duties on the same shipments — the IEEPA portion is refundable, the Section 301 portion is not.
Calculate Your Section 301 Tariff Costs
Use Free Calculator →No. Section 301 tariffs remain legally valid and are not being refunded, unlike IEEPA tariffs which were struck down by the Supreme Court.
IEEPA tariffs were declared unconstitutional and are being refunded via CAPE. Section 301 tariffs were imposed under different legal authority and remain valid with no general refund available.
Possibly, if ongoing legal challenges succeed. But this is uncertain and could take years. Do not count on a refund in your business planning.