US Appeals Court Tariff Decision & Section 301 Tariff Exclusions Extended

Further to our previous communication, on August 29, 2025, a US federal appeals court upheld a lower court decision that some tariffs (duties) recently implemented by the Trump Administration are invalid. The ruling applies to specific tariffs enacted this year by the administration under the 1977 International Emergency Economic Powers Act (IEEPA).   

Importers should note the following: 

• The IEEPA tariffs remain in effect through October 14, 2025, allowing time for an appeal to the US Supreme Court. The US administration is expected to appeal the court’s decision. 
  
• The ruling only covers global ‘reciprocal’ tariffs applied on most countries and those specifically applied on Canada, Mexico and China in relation to combat narcotics entering the US. 
• Other tariffs, such as China Section 301 tariffs or Section 232 tariffs on automobiles, steel, aluminium and copper imports, are not covered by this ruling. 

Take Immediate Action to Preserve Refund Eligibility 

Due to the ongoing litigation, US importers who have paid reciprocal or country-specific IEEPA tariffs are strongly encouraged to take immediate action to preserve their eligibility for potential refunds from US Customs & Border Protection (CBP) in the event the lower court’s decision continues to be upheld.  

Subject to any future court decision, applicable tariff refunds may not be automatic or retroactive beyond statutory time limitations to file claims. 

File Protective Protests Within 180 Days

To ensure all potential future tariff refunds are received, US importers are strongly encouraged to have protective protests filed with CBP within 180 days of their entry liquidation date. This ensures eligibility for refunds even if the court’s decision is upheld after the 180-day post liquidation window.  

Note: ‘Liquidation’ refers to CBP’s final computation or ascertainment of duties on entries for consumption or drawback. 

Section 301 Tariff Exclusions Extended 

On August 28, 2025, the US Trade Representative (USTR) announced a further 90-day Section 301 tariff exclusion for 178 Chinese products, including certain COVID-related and solar products. These current exclusions will now expire on November 29, 2025. 

• Products listed under Harmonized Tariff Schedule of the United States (HTSUS) headings 9903.88.69 and 9903.88.70 are covered by this extension. 
• Solar manufacturing equipment exclusions apply retroactively from January 1, 2024. 
• 9903.88.69 and Notes 20(vvv)(i–iv): The list of HTS included under this exclusion can be found here. 
• 9903.88.70 and Note 20(www): The list of HTS included under this exclusion can be found here. 
  
  

Delmar Support

Our US Customs Advisory and Consulting experts remain available to assist with any questions regarding the topic at hand. Our post-entry program can be especially valuable for importers seeking support with filing Protective Protests with CBP to safeguard refund eligibility. 

Delmar will continue to provide pertinent updates as they become available.     

For additional information and assistance, please contact your local Delmar Representative.