Are Section 301 or Section 232 tariffs refundable because IEEPA was struck down?

No. The Supreme Court IEEPA ruling addressed IEEPA tariff authority. Section 301 and Section 232 are separate trade statutes with separate Chapter 99 code families and separate legal histories.

Is Section 122 the same thing as IEEPA?

No. Section 122 is a separate balance-of-payments authority with its own 9903.03.* Chapter 99 family. The May 7, 2026 CIT ruling invalidated Proclamation No. 11012, but Section 122 is still not an IEEPA CAPE refund lane.

IEEPA vs Section 301 vs Section 232 Tariffs: Refund and HTS Differences

Quick Answer

IEEPA, Section 301, Section 232, Section 201, and Section 122 are different tariff authorities. They can all appear as Chapter 99 9903.* lines, but they do not have the same refund posture.

IEEPA: Supreme Court held IEEPA does not authorize import tariffs; CBP opened CAPE Phase 1 for eligible refunds.
Section 301: unfair-trade-practices authority; China/Nicaragua and new 2026 investigation tracks remain separate from IEEPA.
Section 232: national-security authority; steel, aluminum, autos, pharma, timber, semiconductors, and related programs are separate from IEEPA.
Section 122: temporary balance-of-payments surcharge; CIT invalidated Proclamation No. 11012 on May 7, 2026, but no general CAPE path has been published.

Informational only - not legal advice.

If you are reviewing a 7501 or ACE export, do not treat every "tariff" line as an IEEPA refund line. Start with the Chapter 99 code and identify the authority behind it.

Quick comparison

Authority	Common Chapter 99 family	What it targets	Current refund posture
IEEPA	`9903.01.`, `9903.02.`, related `9903.96.*`	Emergency-powers tariff programs used in 2025-2026	CAPE Phase 1 exists for eligible IEEPA refund entries
Section 122	`9903.03.*`	Temporary balance-of-payments surcharge	CIT invalidated Proclamation No. 11012 for importer plaintiffs; general refund path unconfirmed
Section 232	`9903.04.`, `9903.74.`, `9903.76.`, `9903.79.`, `9903.82.`, `9903.94.`, and legacy metals families	National-security import adjustments by sector	Separate from IEEPA; not CAPE-eligible merely because IEEPA was invalidated
Section 301	`9903.88.`, `9903.89.`, `9903.91.`, `9903.92.`, plus any future families	Unfair, unreasonable, or discriminatory trade practices	Separate from IEEPA; existing China/Nicaragua actions remain outside CAPE
Section 201	`9903.45.*`	Global safeguard relief after USITC injury findings	Separate safeguard authority

Why the distinction matters

The Supreme Court decision changed IEEPA. It did not automatically erase every other Chapter 99 duty. CBP then ended IEEPA duty collection effective February 24, 2026 and later launched CAPE Phase 1 for eligible IEEPA refunds. Those CAPE mechanics are tied to IEEPA, not to every tariff program.

Section 122 is the hardest current example. It replaced IEEPA collection one minute after CBP ended IEEPA collection, and it also uses Chapter 99. But it uses 9903.03.*, not the historical IEEPA 9903.01.* or 9903.02.* families. The May 7, 2026 CIT ruling invalidated the Section 122 proclamation and ordered importer-plaintiff-specific relief; it did not turn 9903.03.* into an IEEPA CAPE code.

How to classify a line on your entry

Use this order:

Find the exact Chapter 99 code on the 7501 or ACE export.
Match the code family to the legal authority.
Confirm the entry date because Chapter 99 code families change over time.
Separate duty amount from duty rate.
Check liquidation status and IOR standing before assuming a refund path.

Common mistakes

Mistake 1: "It starts with 9903, so it is refundable"

Not enough. 9903.02.66 points to an IEEPA family, while 9903.03.06 points to Section 122, 9903.82.09 points to Section 232 metals, and 9903.88.* points to Section 301. They are all Chapter 99, but they are not the same legal program.

Mistake 2: "Section 301 and Section 232 were struck down too"

No. The IEEPA litigation addressed IEEPA tariff authority. Section 301 and Section 232 arise under separate statutes and have their own litigation and administrative records.

Mistake 3: "The buyer paid the tariff, so the buyer gets the refund"

Not automatically. Customs procedure starts with the importer of record and the entry record. Commercial contract rights between buyer, supplier, broker, and IOR may matter, but they are separate from CBP's filing and payment mechanics.