reference·5 min read

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.

By Paige W.··Updated April 11, 2026

Quick Answer

The IEEPA Chapter 99 code families are 9903.01.* and 9903.02.*, plus companion headings 9903.96.01-.02. These codes appeared on U.S. import entries during the 2025-2026 IEEPA tariff program. After the Supreme Court ruled IEEPA does not authorize tariffs, CBP ended collection on February 24, 2026. Codes may still appear in the published schedule for historical reference, but date is part of the analysis.

Informational only — not legal advice.

If your 7501, ACE export, or broker spreadsheet shows a 9903.01.*, 9903.02.*, or 9903.96.* code, you are looking at an IEEPA tariff line — the duty program the Supreme Court struck down in February 2026.

These codes are no longer collectible on new entries, but they still appear on older entry documents and in the published schedule. For any IEEPA code, date is part of the analysis: the same code that triggered a duty on a January 2026 entry carries no duty obligation on a March 2026 entry. Click the exact code below to open it in the HTS tool and trace back to the underlying Chapter 1-97 classification.

Background on IEEPA

IEEPA is the International Emergency Economic Powers Act, a statute that gives the president broad powers to regulate economic transactions during a declared national emergency involving an unusual and extraordinary foreign threat.

In 2025, the Trump administration used IEEPA as the claimed authority for multiple import-duty programs, including fentanyl-supply-chain tariffs and reciprocal tariffs. That made IEEPA different from Section 232, 301, or 201: it was being used as an emergency-powers statute rather than a traditional trade-remedy statute. That legal theory was heavily contested and ultimately failed in the Supreme Court, which is why IEEPA code references now have both a historical and a refund/litigation dimension.

Current status

As of April 11, 2026:

  • the Supreme Court has held that IEEPA does not authorize tariffs on imports
  • CBP ended IEEPA duty collection effective February 24, 2026 at 12:00 a.m. ET
  • some IEEPA headings still remain visible in later USITC HTS revisions for historical/reference reasons
  • the public refund-administration record still does not show a live CBP CAPE portal, so older IEEPA code matches still need entry-by-entry record review rather than a new public filing channel

That means a code can still appear in the published schedule or on an older entry without being collectible on a later entry date. For IEEPA, date is part of the analysis.

How to use this page with our HTS tool

  1. Click the exact 9903 code shown on the entry.
  2. In the HTS tool, confirm the code family and read the note/reference context.
  3. Then compare it with the underlying Chapter 1-97 HTS number on the same line.
  4. If the entry has more than one Chapter 99 number, review all of them before deciding the authority.

Start with the Chapter 99 code you actually see

If a 7501 or ACE export shows 9903.01.33, 9903.02.41, or another IEEPA code, click that exact code first. Do not start from a news summary or a country headline.

Full IEEPA code list

Main IEEPA families

Common confusions

  • IEEPA is not the same thing as Section 122. The replacement Section 122 family is 9903.03.*, not 9903.01.* or 9903.02.*.
  • IEEPA is not the same thing as Section 232, Section 301, or Section 201, even though all of them use Chapter 99.
  • Current schedule presence does not prove current collectibility. For IEEPA, you must use the entry date and the February 24, 2026 CBP cutover.

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Informational only — not legal advice. RefundArrow is not a law firm, and this resource does not create an attorney‑client relationship with Himmelstein & Adkins, LLC. Tariff/refund outcomes depend on your facts, entry records, and evolving CBP/court guidance; consult qualified customs counsel for advice on your situation.

IEEPA HTS Codes: Complete Chapter 99 Reference for Importers | RefundArrow