Section 301 List 4A vs. List 4B: Understanding the Split and What It Means for Your Refund
The Section 301 tariff structure on Chinese imports is split into List 4A and List 4B, and that distinction quietly determines how much duty you paid and what you may now be able to recover. Understanding how the two lists differ is a practical first step toward calculating your import duty refund p
Section 301 Product Exclusions That Expired: Can You Still Recover Those Duties?
Thousands of importers held Section 301 product exclusions that expired before their full value could be captured. The 2026 Supreme Court ruling on IEEPA tariffs opens a separate but parallel path to recovering duties that overlapped those exclusion windows.
Recovering Section 301 Duties: What the Process Looks Like
A step-by-step look at how importers recover overpaid Section 301 tariffs, from entry review to refund.
Section 301 and HTS Misclassification: A Costly Combination
When Section 301 exposure meets an HTS misclassification, importers can overpay twice. Here is how the two problems compound.
How the 25% China Tariff Stacks on Your Base Duty Rate
Section 301's 25 percent tariff is added on top of your normal duty rate. Here is how the stacking works and why it inflates what you owe.
Section 301 Exclusions: The Refunds Most Importers Miss
Product exclusions removed many goods from Section 301 tariffs, but importers who never claimed them overpaid. Here is how to recover.
Section 301 Tariffs: A Plain-English Guide for Importers
What Section 301 tariffs are, which goods they hit, and how importers of China-origin products can recover overpaid duty.