Please read: this guide is general information, not legal or customs advice, and rates and examples are illustrative. Drawback claims must be completed within 5 years of the date of importation (19 U.S.C. 1313(r)). Destruction claims require destruction under CBP supervision with advance notice, and DrawbackIQ currently prepares unused-merchandise export claims only. Your licensed customs broker decides what can be filed.
Yes. Section 301 tariffs on housewares from China are refundable under the drawback statute. While Section 301 rates on housewares (approximately 7.5 percent on certain products) are lower than on apparel or footwear, housewares importers sourcing from China still have meaningful Section 301 refund opportunities, especially on high-volume products.
Section 301 tariffs on Chinese housewares average approximately 7.5 percent, though some categories carry higher rates. Combined with base housewares duties (4 percent), this creates an effective duty rate of 11 to 12 percent. On a $2.5 million annual import volume, this translates to approximately $275,000 in total annual duties.
For housewares importers sourcing from China, Section 301 comprises about 60 to 70 percent of total duties collected due to low base rates.
A housewares importer enters $2.5 million annually from China at a combined rate of 11.5 percent (4 percent base plus 7.5 percent Section 301). Eighteen percent is exported over 5 years. The total estimated refund is approximately $256,162.50. Section 301 accounts for approximately $167,062.50 of that refund.
Section 301 duties on housewares are refundable when the merchandise is exported or destroyed, exactly like base duties. Your broker includes Section 301 amounts from your CBP entries in the claim. No separate documentation is required.
If your housewares are exported to international distributors, shipped to retail chains that re-export, or sold through international ecommerce channels, you have Section 301 refund opportunities waiting to be claimed.
Calculate your Section 301 housewares refund.
Free EstimatorDrawbackIQ prepares claim packages for a licensed customs broker to file. DrawbackIQ is not a customs broker. This page is informational only.