Women would bear the brunt of the Trump administration’s proposed tariffs on apparel coming from China, according to J.C. Penney Co.

“Though surely inadvertent, the disproportionate impact of the proposed List 4 tariffs on women is striking,” the retailer said in a letter to the Office of the U.S. Trade Representative. The department-store chain listed 26 priority items, ranging from footwear to Christmas ornaments, that are poised to be hit. It said imposing the tariffs will drive up costs, which will be a burden for J.C. Penney’s core customers — middle-class working women.

Of the priority goods, 13 are apparel items for women and girls. Raising taxes on boy’s items, kitchen appliances and other household goods are painful as well, because they “will hurt all moms who don’t have inexhaustible disposable income,” the company said. “It will force them to make tough choices.”

Jill Soltau, J.C. Penney’s chief executive officer, was an early critic of tariffs while she was still the head of Joann, the crafting and art-supply chain. She flagged the burden that tariffs will create last August, making her one of the first retail executives to come out against the levies.

Soltau took over as J.C. Penney’s CEO in October.