- Potentially recoverable
- $2,007,385
- Section 122, not treated as recoverable
- $0
- Entry window
- 2025-09-18
2026-02-11 - Exact, not estimated
- 100%
paid under IEEPA headings; recovery route and eligibility unsettled
collected under a proclamation that expired on its statutory clock
of the figure came from duty broken out by heading
By authority
| Authority | Lines | Duty paid | Status | Source |
|---|---|---|---|---|
| IEEPA duties, including the reciprocal schedule | 60 | $2,007,385 | recoverable | Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. Feb. 20, 2026) |
This is not a filing, and not advice. Whether an entry can still be reached depends on whether it has liquidated. Unliquidated entries are generally corrected by post-summary correction; liquidated entries need a protest under 19 U.S.C. 1514, and that window is limited. Confirm the posture of each entry with your broker before relying on this figure.
By country of origin
| Origin | Duty paid | Share |
|---|---|---|
| CHN | $495,529 | 24.7% |
| IND | $488,527 | 24.3% |
| VNM | $483,600 | 24.1% |
| CAN | $304,185 | 15.2% |
| THA | $88,464 | 4.4% |
| MEX | $62,832 | 3.1% |
| KHM | $53,504 | 2.7% |
| ITA | $30,744 | 1.5% |
What needs checking
- Liquidated entry. 15 affected line(s) are on entries marked liquidated. A liquidated entry is generally reached by protest under 19 U.S.C. 1514 rather than by post-summary correction, and the protest window is limited. Confirm the posture of each entry with your broker.
Read from the Chapter 99 headings and duty amounts on your filed entries. A line reporting an affected heading without a duty breakdown is counted as zero, so this figure is a floor rather than an estimate. The change behind this.
Rates shown are informational and do not constitute a ruling, a binding classification, or legal advice. Classification, valuation and country-of-origin determinations rest with the importer of record. Duty actually owed depends on the full facts of an entry, including content, preference eligibility and the entry date. Confirm any figure against the cited source before acting on it.