Industrial Equipment: tariff refund exposure
Machinery and industrial equipment, pumps, valves, filters, transmission parts, are high-value, often China-sourced capital goods broadly covered by Section 301. Because individual entries carry large dollar values, even a modest recoverable share of the 301 duty can represent meaningful recovery for equipment importers of record.
Do industrial equipment 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 |
|---|---|---|---|
| 8481.80.90 | Taps, cocks & valves (other) | 2% | +25% likely |
| 8413.70.20 | Centrifugal pumps | 0% | +25% likely |
| 8421.23.00 | Oil/fuel filters for engines | 2.5% | +25% likely |
| 8483.10.30 | Transmission shafts & cranks | 2.5% | +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
ACE Portal Bonds and Continuous Entry Bonds: What Every Importer Filing a Tariff Refund Needs to Know
Your customs bond record inside the ACE portal is more than a compliance formality. It plays a direct role in how CBP validates your identity, links your entry summaries, and processes IEEPA tariff refund claims through the CAPE portal.
ACE Portal Trade Activity Reports: How to Pull the Data CBP Already Has on Your Imports
CBP's ACE Portal stores years of your import transaction data, and knowing how to pull and read that data is one of the fastest ways to identify IEEPA tariff overpayment exposure. This guide walks importers through the specific reports available and how to use them strategically.
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.
Do your industrial equipment entries qualify?
A free eligibility check takes about a minute, no obligation.