How tariffs hit toys and consumer goods
- Many consumer goods are sourced from China, where goods paid both the reciprocal tariff and the separate IEEPA duty tied to fentanyl trafficking. Both are IEEPA duties.
- Section 301 duties apply to some consumer goods and not others, depending on the product's HTS code. Where they apply, they are not part of the IEEPA refund.
- The case that decided the issue, Learning Resources, Inc. v. Trump, was brought by an educational toy company. The Supreme Court ruled on February 20, 2026 that IEEPA does not authorize tariffs.
Common reasons consumer goods refunds come back wrong
- Large catalogs with many HTS codes and different duty treatment by item
- High volumes of small entries, where missed entries add up
- Refund estimates that include Section 301 duties
Records to have ready
- An ACE entry report with IEEPA duty lines by entry
- HTS codes by product
- Your CAPE claim results and refunds received
Sources
How we can help
We explain the general options for your situation in plain English, show you which ACE reports to pull, and email you a list of licensed customs brokers and attorneys who handle it. The review is free for importers. We do not file with CBP or give legal advice.
General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.
General information, not legal advice. Tariff refund rules and court rulings are changing. Deadlines depend on your own entries. Confirm your options with a licensed customs broker or attorney. TariffClarity is not a law firm or customs broker.