The following guidance was published in part on CSMS # 64649265 on April 4th, 2025.

The purpose of this message is to provide guidance on the additional duties due on imported merchandise, which were imposed by Executive Order, “Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices that Contribute to Large and Persistent Annual United States Goods Trade Deficits,” issued on April 2nd, 2025. This guidance applies to the actions that are effective on April 5th, 2025. CBP will issue separate guidance for the actions that are effective on April 9th, 2025. 

GUIDANCE

APPLICATION OF ADDITIONAL DUTY RATES
All imported goods, other than those that fall within the identified exceptions, entered for consumption, or withdrawn from warehouse for consumption on or after 12:01 AM eastern daylight time (EDT) on April 5th, 2025, are subject to the following Harmonized Tariff Schedule of the United States (HTSUS) secondary classification and duty rate:
9903.01.25: Additional ad valorem duty rate of 10%

The additional rates of duty established by reciprocal tariffs are in addition to any other duties, taxes, fees, exactions and charges that apply to imported articles.

EXCEPTIONS
Until further notice, for all imported merchandise that is entered for consumption, or withdrawn from warehouse for consumption on or after 12:01 AM EDT on April 5th, 2025, and for which an HTSUS classification is required to be declared, if the secondary classification under heading 9903.01.25 is not declared, then one of the following HTSUS secondary classifications must be declared, to specify the particular exception pursuant to which the reciprocal tariff in heading 9903.01.25 does not apply to the imported articles that are excluded from the additional ad valorem duties:

9903.01.26: Articles the product of Canada, including those products of Canada entered free of duty as under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS. Articles properly classified in 9903.01.10 through 9903.01.15 should declare a secondary classification under 9903.01.26 in order to be excepted from the reciprocal tariff.

9903.01.27: Articles the product of Mexico, including those products of Mexico entered free of duty as under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS.  Articles properly classified in 9903.01.01 through 9903.01.05 should declare a secondary classification under 9903.01.27 in order to be excepted from the reciprocal tariff.

9903.01.28: Articles the product of any country that were (1) loaded onto a vessel at the port of loading and in transit on the final mode of transport prior to entry into the United States before 12:01 AM EDT on April 5th, 2025, AND (2) are entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 AM EDT on April 5th, 2025.

To prevent importers from abusing the exception for goods that were in transit before April 5th, 2025 when it is no longer realistic due to the passage of time, CBP will permit heading 9903.01.28 to be declared only for goods that are entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 AM EDT on April 5th, 2025, and before 12:01 AM EDT on May 27th, 2025.

9903.01.29: Articles the product of any Column 2 rate country identified in general note 3(b); currently limited to Belarus, Cuba, North Korea and Russia.

9903.01.30: Articles that are donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffering.

9903.01.31: Articles that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds.

9903.01.32: Articles of any country, classified in the subheadings enumerated in the subdivision (v)(iii) of U.S. note 2, identified in Annex II. The only merchandise that is eligible for this exception is that which is listed in Annex II. 

9903.01.33: Articles of iron or steel, derivative articles of iron or steel, articles of aluminum, derivative articles of aluminum, passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks and parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks, of any country, subject to Section 232 actions.

9903.01.34: For articles in which at least 20% of the value of article is US-originating, the US content will not be subject to the reciprocal tariff. The reciprocal tariff will be assessed on the non-US content. (See below for reporting instructions.)

CHAPTER 98
The additional duties imposed by the headings above shall not apply to goods for which entry is properly claimed under a provision of chapter 98 of HTSUS pursuant to applicable US Customs and Border Protection (CBP) regulations, and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under heading 9802.00.80; and subheadings 9802.00.40, 9802.00.50, and 9802.00.60. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed, as described in the applicable subheading. For heading 9802.00.80, the additional duties apply to the value of the article assembled abroad, less the cost or value of such products of the United States, as described.

FOREIGN TRADE ZONE
Subject articles, excluding those encompassed by 50 U.S.C. 1702(b), except those that are eligible for admission to a foreign trade zone under “domestic status” as defined in 19 CFR 146.43, and are admitted into a United States foreign trade zone on or after 12:01 AM EDT on April 9th, 2025, must be admitted as “privileged foreign status” as defined in 19 CFR 146.41. Such articles will be subject, upon entry for consumption, to the duties imposed by this order and the rates of duty related to the classification under the applicable HTSUS subheading in effect at the time of admission into the United States foreign trade zone.

DRAWBACK
Drawback is available with respect to the additional duties imposed pursuant to the Executive Order.

DE MINIMIS
Until further notice, except as otherwise provided in the April 2nd, 2025 Executive Order, “Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People’s Republic of China as Applied to Low-Value Imports”, the administrative exemption from duty and certain taxes at 19 U.S.C. 1321(a)(2)(C), known as the de minimis exemption, continues to be available for articles covered by headings 9903.01.25 and that are otherwise eligible for the exemption, including eligible articles sent to the United States through the international postal network.

Please note that we are still pending further instructions and a Federal Register Notice (FRN) in order to confirm all details of the reciprocal tariffs.

RIM will continue to closely monitor this evolving situation and provide updates as necessary. Please reach out to your RIM representative should you have any further questions.