IEEPA Tariff Codes: HTS Chapter 99 Reference Guide
IEEPA tariff codes under HTS Chapter 99: find your 9903.01.xx code, understand what it means, and confirm CAPE eligibility.
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Check if you qualifyWhen U.S. Customs and Border Protection implemented the IEEPA tariffs, it tracked them using special HTS (Harmonized Tariff Schedule) Chapter 99 codes. Understanding how these codes work — and how to find them on your customs records — is essential for CAPE portal filing. This guide explains the code structure, lists the most common IEEPA codes, and shows you exactly where to find them.
How HTS Chapter 99 Works
The Harmonized Tariff Schedule is the U.S. system for classifying imported goods. Chapters 1 through 98 cover commodity categories (electronics in Chapter 85, apparel in Chapters 61-62, machinery in Chapter 84, etc.). Chapter 99 is different: it contains “special provision” codes that CBP uses to apply temporary duty modifications, quotas, and other adjustments on top of the standard commodity classification.
Chapter 99 codes are not standalone classifications. They are additional codes that appear on entry documentation alongside the regular HTS code. When a Chapter 99 code is present on an entry line, it means an additional duty rate applies to that line beyond the standard rate.
IEEPA tariffs were implemented using a specific range of Chapter 99 codes: those beginning with 9903.01. The structure breaks down as follows:
- 9903 — General prefix for tariff modifications under this part of Chapter 99
- 9903.01 — The specific sub-heading used for IEEPA-authority tariffs
- 9903.01.xx — The final two digits specify the country or country group
Common IEEPA Code Reference Table
The following codes appeared on entries affected by IEEPA tariffs. These are the codes you should look for on CBP Form 7501.
| Code | Applies To | Rate | Approximate Period |
|---|---|---|---|
| 9903.01.01 | Canadian goods (general) | 25% | Feb 4, 2025 onward |
| 9903.01.02 | Canadian energy and potash | 10% | Feb 4, 2025 onward |
| 9903.01.03 | Mexican goods (general) | 25% | Feb 4, 2025 onward |
| 9903.01.10 | Chinese goods (initial IEEPA round) | 10% | Feb 2025 |
| 9903.01.11 | Chinese goods (escalation 1) | 20% | March 2025 |
| 9903.01.12 | Chinese goods (escalation 2) | 34% | April 2025 |
| 9903.01.13 | Chinese goods (escalation 3) | 84% | May 2025 |
| 9903.01.14 | Chinese goods (escalation 4) | 125% | June 2025 |
| 9903.01.20 | ”Reciprocal” tariff countries | Varies by country | April 2025 onward |
| 9903.01.21 | EU-origin goods (reciprocal tier) | Varies | April 2025 onward |
| 9903.01.25 | Vietnam-origin goods | 46% | April 2025 onward |
| 9903.01.26 | Japan-origin goods | 24% | April 2025 onward |
| 9903.01.27 | India-origin goods | 26% | April 2025 onward |
Note: Rates and code assignments were modified multiple times by executive order during 2025. This table reflects the general structure. Verify specific rates against the CBP Federal Register notices for each executive order.
Codes That Are NOT Eligible for CAPE Refunds
Not all Chapter 99 codes are IEEPA codes. The following codes look similar but represent different tariff authorities that are not covered by the CAPE refund program:
- 9903.88.xx — Section 301 tariffs on Chinese goods. These are the “trade war” tariffs from the Trump administration’s first term (2018-2021). They were imposed under Trade Act Section 301, not IEEPA, and are not subject to the Supreme Court’s IEEPA ruling.
- 9903.80.xx — Section 232 tariffs on steel and aluminum. These are the national security tariffs on steel (25%) and aluminum (10%). Also not IEEPA-based, also not refundable under CAPE.
- 9903.45.xx — Various antidumping duty codes. These are case-specific and not part of the IEEPA program.
If your entries show 9903.88 or 9903.80 codes alongside 9903.01 codes, only the 9903.01 amounts are eligible for CAPE refunds. The CAPE CSV requires you to specify the IEEPA code and IEEPA duty amount separately — do not include Section 301 or Section 232 amounts.
Where to Find These Codes on Your Records
CBP Form 7501 (Entry Summary): This is the primary document. Look at the “Classification” column for each line item. The HTS code and Chapter 99 additional code should both appear. IEEPA codes typically appear as a secondary code line under the commodity HTS code.
ACE Portal entry records: If you have ACE portal access, you can retrieve entry summaries electronically. Navigate to your entry records, filter by date range (February 2025 – February 2026), and look for entries with Chapter 99 9903.01.xx codes.
Customs broker records: Your broker should have complete entry records including all Chapter 99 codes assessed on each entry. Request entry summaries or a data export covering the IEEPA period.
Using Codes in Your CAPE Filing
When preparing your CAPE declaration CSV, the IEEPA code field requires the exact 10-digit HTS code (e.g., 9903.01.12, formatted without periods in some CBP data systems as 9903010012). The IEEPA duty amount field should reflect only the additional duty collected under that IEEPA code — not the total duty including regular MFN rates or Section 301.
For example, if an entry paid:
- 25% standard MFN duty: $5,000
- 34% IEEPA (code 9903.01.12): $6,800
- Total duty paid: $11,800
Your CAPE filing should list the IEEPA duty amount as $6,800 — only the amount attributable to the IEEPA code. The standard $5,000 MFN duty is not refundable.
Related Resources
- IEEPA Tariffs by Country — Which countries carried which codes
- The Complete IEEPA Tariff List — Full chronological list of tariffs
- CAPE Portal Explained — How to structure your CAPE CSV filing
- Check Your Eligibility
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