IEEPA Tariff Refunds for Toy and Consumer Goods Importers

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

How we can help

We reconcile what you paid against what came back, sort each problem by type, and tell you whether it is something you can fix, something a licensed customs broker should handle, or something for an attorney. The review is free.