IEEPA HTS Codes: Complete Chapter 99 Reference for Importers
Full list of IEEPA Chapter 99 code families (9903.01.*, 9903.02.*), historical status after the Supreme Court ruling, and how to look up IEEPA codes in the HTS tool.
On February 20, 2026, the Supreme Court ruled that tariffs imposed under the International Emergency Economic Powers Act were unlawful. If your business paid IEEPA tariffs on imports, you may be entitled to a full refund. We can help — and you pay nothing unless we recover.
Our fee is contingent on results. If we don't recover your tariff payments, you owe us nothing. No hourly rates, no retainers, no upfront costs.
The Court ruled decisively that IEEPA was never intended to authorize tariffs. The legal basis for your refund is established.
We pursue your refund through both CBP administrative protests and, where necessary, litigation at the U.S. Court of International Trade.
Beginning in 2025, the federal government imposed sweeping tariffs on imports using the International Emergency Economic Powers Act — a statute designed for national security emergencies, not trade policy. Importers across the country paid billions in IEEPA duties on goods entering the United States.
On February 20, 2026, the Supreme Court ruled in Learning Resources, Inc. v. Trump that these tariffs exceeded presidential authority under IEEPA. The decision was 6–3. The tariffs were unlawful from the start.
That means every dollar you paid in IEEPA tariffs is potentially recoverable. But refunds will not happen automatically. Importers must take affirmative steps — filing administrative protests, pursuing judicial remedies, and meeting strict statutory deadlines — to recover what they are owed.
Your business is the importer of record on CBP entry documentation, or you directly paid IEEPA tariffs through a customs broker on your imports. You are a company or individual that imported goods into the United States and bore the cost of IEEPA duties assessed by U.S. Customs and Border Protection.
You are a consumer who paid higher retail prices as a result of tariffs, or a business that experienced indirect cost increases through your supply chain but did not import goods directly. This practice is limited to importers with direct tariff payment claims against the U.S. government.
Answer a few questions about your business and import history. This allows us to evaluate whether you have a viable claim. Getting started does not make you a client or create an attorney-client relationship.
We review your import history and entry documentation to determine the scope and value of your refund claim. If we believe you have a viable claim, we will contact you to discuss next steps.
If we agree to represent you, we will send you a formal engagement letter. You become a client of Himmelstein & Adkins, LLC only upon signing that agreement. Our fee is a contingency — you pay nothing unless we recover.
We pursue your refund through administrative protests with CBP and, where necessary, litigation at the U.S. Court of International Trade. We handle the legal work. You get your money back.
Full list of IEEPA Chapter 99 code families (9903.01.*, 9903.02.*), historical status after the Supreme Court ruling, and how to look up IEEPA codes in the HTS tool.
Full list of Section 122 Chapter 99 codes (9903.03.01-.11), the balance-of-payments surcharge that replaced IEEPA duties on February 24, 2026, and how to confirm codes in the HTS tool.
Full list of Section 201 safeguard Chapter 99 codes (9903.45.*), covering large residential washers and solar cells/modules, with product groupings and HTS tool guidance.
Submitting information through this website does not create an attorney-client relationship between you and Himmelstein & Adkins, LLC. An attorney-client relationship is established only upon the execution of a formal engagement letter. Information you provide will be used to evaluate whether you may have a viable claim, but the Firm is under no obligation to accept your matter.
By submitting information through this website, you consent to the collection, use, and storage of your personal and business information for the purpose of evaluating your potential claim and, if applicable, contacting you about legal representation. Your information will be treated as confidential and will not be sold or shared with unaffiliated third parties for marketing purposes.
The recovery of IEEPA tariff refunds involves an evolving and unsettled area of law. While the Supreme Court has ruled that IEEPA tariffs were unlawful, the refund process is unprecedented and the outcome of any individual claim cannot be guaranteed. Prior results do not guarantee a similar outcome. Every case is evaluated on its own facts and circumstances.
If the Firm agrees to represent you, representation will be on a contingency fee basis. This means you will owe no attorney’s fees unless the Firm obtains a recovery on your behalf. The specific fee terms will be set forth in your engagement letter.