Section 301 tariff overpayments. Recovered.

Section 301 China tariffs were not affected by the Supreme Court's IEEPA ruling — but most importers still carry unclaimed refunds through granted exclusions, reinstated exclusions, HTS misclassifications, and Post Summary Corrections (PSC). Cardinal Customs audits your full Section 301 footprint and files within statutory windows on a pure contingency basis.

Free Section 301 Audit Call (347) 670-3777

7.5–25%Section 301 rate range (Lists 1–4)

180 daysProtest window from liquidation (19 USC §1514)

300 daysPSC window from entry filing

0%Upfront cost — contingency-based

— Three Recovery Pathways

Where importers leave money behind.

The Section 301 program is fragmented across four lists, dozens of granted exclusions, and a moving target of USTR statutory four-year reviews. We track every reinstatement and audit your entries against it.

— 01

Granted & Reinstated Exclusions

USTR periodically grants product-specific Section 301 exclusions. Recent statutory four-year reviews have reinstated many. Entries filed before reinstatement effective dates are recoverable through PSC or protest.

— 02

HTS Misclassification

The single largest source of Section 301 overpayment. A wrong 8-digit code can push a product into a Chapter 99 dutiable line. We perform line-by-line entry audits under 19 USC §1520(d) and §1514.

— 03

Country of Origin & Substantial Transformation

Section 301 applies only to goods of Chinese origin. Goods substantially transformed in a third country may qualify for non-Chinese origin and full refund. We document under 19 CFR Part 102 standards.

— 04

Section 301 Duty Drawback

Section 301 duties are drawback-eligible under modernized rules (19 CFR Part 190) for goods later exported, used in manufacturing exports, or destroyed. See duty drawback.

— Filing Vehicles

The right vehicle for the right entry.

Vehicle	Statutory basis	Window	Best for
PSC (Post Summary Correction)	19 CFR §141.91	Up to 300 days from filing, before liquidation	Entries not yet liquidated; classification corrections
Protest	19 USC §1514	180 days from liquidation	Liquidated-entry challenges; exclusion application
Reconciliation entry	19 USC §1484(b)	21 months from earliest filing	Issues flagged at entry requiring later adjustment
§1520(d) FTA claim	19 USC §1520(d)	1 year from import	Section 301 + FTA combo cases

Filing the wrong vehicle, or filing them out of sequence, can permanently forfeit recovery rights. Cardinal Customs runs an entry-level decision tree before any submission.

Common questions about Section 301 refunds.

Did the Supreme Court IEEPA ruling affect Section 301 tariffs?

No. The February 2026 Learning Resources v. Trump ruling addressed only IEEPA-authorized tariffs. Section 301 China tariffs remain in force, but exclusions, reinstated exclusions, and PSCs continue to provide refund opportunities.

What is the deadline to file a Section 301 protest?

A protest under 19 USC §1514 must be filed within 180 days of liquidation. Missing this window forfeits recovery rights on that entry. For unliquidated entries, a Post Summary Correction (PSC) can be filed up to 300 days from the entry filing date.

Can entries be claimed under both IEEPA and Section 301?

Yes. Many entries between April 2025 and February 2026 carried both IEEPA (Chapter 99 reciprocal/fentanyl) and Section 301 duties. We file CAPE for the IEEPA portion through the CAPE portal and separately pursue Section 301 recovery where eligible.

Find out what you’re owed.

Book a free 30-minute call with Cardinal Customs. We’ll review your import footprint, estimate your IEEPA refund window, and flag other duty recovery opportunities. No commitment, no upfront fees.

Schedule a Free Call

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(347) 670-3777

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