Every refund is decided on this one document — the CBP Form 7501, or “entry summary,” your broker files for each shipment. Here’s a real one, and the single line on it that’s owed back to you.
A single shipment of smartphones, but three lines on the form. Line 001 is the base classification (HTS 8517.13) — the product itself, which here entered duty-free. Lines 002 and 003 are Chapter 99 overlays — extra duties stacked on top of the base code.
Any code starting 9903is an overlay — a tariff added by executive action, not the product’s own classification. This entry carries two: an IEEPA reciprocal duty (9903.01.63) and a Section 301 China duty (9903.88.15).
The Supreme Court struck down the IEEPA tariffs in February 2026 — so the $140,080.00 on line 002 is part of the refund pool. The Section 301 duty (line 003) was not struck down; that $30,900.00 stays. The base line carried no duty.
Of $170,980.00 in duty on this one entry, $140,080 is recoverable and $30,900.00is not. A licensed broker files a Post Summary Correction against the unliquidated entry to claim it. Multiply that across every shipment in the window — that’s the number we estimate for you.
Figures transcribed from a real CBP Form 7501 entry summary. The refundable line is the IEEPA overlay whose collection ended under EO 14389 (Feb 20, 2026) following Learning Resources, Inc. v. Trump. Whether a specific entry is recoverable depends on its liquidation status — a licensed customs broker confirms.