Apparel: tariff refund exposure
Apparel and textiles carry some of the highest base duty rates in the tariff schedule, and much of the category is sourced from China and other tariff-affected countries. Between elevated MFN rates and Section 301 exposure, apparel importers frequently overpay, and misclassification between similar HTS lines is common.
Do apparel 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 |
|---|---|---|---|
| 6109.10.00 | Cotton T-shirts, knit | 16.5% | , |
| 6203.42.40 | Men's cotton trousers | 16.6% | , |
| 6402.99.31 | Rubber/plastic footwear | 6% | , |
| 4202.92.31 | Backpacks & travel bags | 17.6% | +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
How to Read Your Entry Summary (CBP Form 7501) for Tariff Refund Purposes
CBP Form 7501 is the single most important document in any IEEPA tariff refund claim, yet most importers have never read one line by line. Here is what every field means and how it connects to the money you may be owed.
Commercial Invoice Accuracy and IEEPA Tariff Refunds: Why What You Declared at Entry Determines What You Can Recover
The commercial invoice you submitted at the time of entry is the foundation of every IEEPA tariff refund claim. Understanding how CBP uses that document to validate duty payments could be the difference between a full recovery and a rejected claim.
What Happens to IEEPA Tariff Refunds When Goods Were Returned, Destroyed, or Never Sold
Many importers assume a tariff refund claim requires proof that the imported goods were sold at a profit. The reality is more nuanced, and understanding how CBP treats returned, destroyed, or unsold merchandise can unlock recovery dollars that most importers overlook.
Do your apparel entries qualify?
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