Consumer Goods: tariff refund exposure
General consumer and household goods span thousands of HTS lines, most sourced from China and swept into Section 301. Retailers and brands importing across many categories accumulate 301 duty broadly, and often lack a single owner tracking it, exactly the situation where a recovery review surfaces duties hiding across entries.
Do consumer goods importers qualify?
You likely have a reviewable claim if the following are true.
- You were the Importer of Record on the customs entries
- You imported into the U.S. in 2025 or 2026
- You sourced from China or other tariff-affected countries
- Your entries carried Section 301 or IEEPA duties
Example goods & HTS categories
Illustrative lines commonly seen in this category, verify your own against the official HTS.
| HTS code | Example goods | Base duty | Section 301 |
|---|---|---|---|
| 3926.90.99 | Other articles of plastics | 5.3% | +25% likely |
| 3924.10.40 | Plastic tableware & kitchenware | 3.4% | +25% likely |
| 6912.00.48 | Ceramic tableware & kitchenware | 9.8% | +25% likely |
| 9405.42.84 | LED lamps & lighting fixtures | 3.9% | +25% likely |
Illustrative HTS lines and rates for planning only, not a determination for your specific goods. Check the official USITC HTS or use our HTS lookup.
Related reading
What Happens to Your Tariff Refund If You Sold the Business That Imported the Goods
Business acquisitions and divestitures create a hidden complication for IEEPA tariff refund claims: the importer of record that paid the duties may no longer exist in its original form. Here is what buyers, sellers, and successor entities need to know before the 2027 filing deadlines arrive.
Multi-Entry Refund Strategy: How to Recover Duties Across Hundreds of Shipments
If your company imports frequently, your refund opportunity is not one claim but potentially hundreds. Here is how to approach multi-entry tariff refund recovery without getting overwhelmed.
Country of Origin Documentation: The Hidden Factor in Tariff Refund Eligibility
Country of origin is one of the most scrutinized fields on any entry summary, and it plays a decisive role in whether an IEEPA tariff refund claim succeeds or stalls. Understanding what CBP expects before you file can mean the difference between a full recovery and a denied claim.
Do your consumer goods entries qualify?
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