Modified Reciprocal Tariffs Exclusion List
On Friday, September 5th, President Trump issued a new Executive Order (EO) modifying EO 14257, which was originally released in April to establish Trump’s “reciprocal tariff” program. As noted by trade attorney Michael Roll, “In EO 14257, Trump had created a list of products, which were listed in Annex II of EO 14257 (and are currently listed in US Note 2(v)(iii) to Subchapter III of Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS)) that were specifically excluded from the reciprocal tariffs created by EO 14257 through use of HTSUS subheading 9903.01.32.”
The EO issued on Friday added new products to EO 14257 (thereby excluding these goods from reciprocal tariffs):
2504.10.10
2604.00.00
2609.00.00
2612.20.00
2613.90.00
2825.40.00
2833.24.00
2903.51.10
2924.29.01
2924.29.03
2924.29.23
2924.29.26
2924.29.28
2924.29.33
2924.29.57
2924.29.80
2926.90.50
2933.29.05
2933.29.60
4703.11.00
4703.21.00
4703.29.00
7108.11.00
7108.12.50
7108.13.10
7108.13.55
7108.13.70
7108.20.00
7115.90.05
7115.90.30
7202.60.00
7501.10.00
7502.10.00
7502.20.00
7503.00.00
7504.00.00
7903.90.30
8505.11.0070
8541.41.00
This EO also removed the following products from Annex II (thereby making these products subject to the reciprocal tariffs):
2818.30.00
3824.99.93
3907.29.00
3907.30.00
3907.61.00
3907.69.00
3907.99.50
3910.00.00
These changes took effect yesterday on September 8th, for entries filed after 12:01 am EDT. Please view CSMS Message 66151866 for further details.
Retroactive Refunds of Reciprocals for Japanese-Origin Goods
On Thursday, September 4th, the Trump Administration issued a separate EO implementing the trade agreement with Japan. This new EO sets a cap of 15% on reciprocal tariffs for Japanese-origin goods. Under this framework, if the HTS chapter 1-97 rate for a Japanese product is 15% or higher, no reciprocal tariff applies. If the HTS chapter 1-97 rate is below 15%, the reciprocal tariff equals the difference between that rate and 15%. For example, a product with a HTS chapter 1-97 rate of 3% would have a 12% reciprocal tariff rate. Before the September 4 EO, CBP had been applying a 15% reciprocal tariff on top of the HTS chapter 1-97 rate.
As stated by Michael Roll,
“The new EO makes the 15% cap effective retroactive to August 7, 2025 and allows importers to apply for refunds via standard customs procedures (i.e., post summary corrections (PSCs) and protests). However, CBP immediately issued CSMS Message 66146676 advising imports to NOT file PSCs or protests until CBP issues further guidance and instructions.
Separately, the September 4th EO removed reciprocal and Section 232 aluminum, steel, and copper tariffs entirely from Japanese origin goods used in aerospace and that qualify for the World Trade Organization Agreement on Trade in Civil Aircraft. For autos and auto parts, the September 4th EO also eliminated the Section 232 auto and auto parts tariffs on goods whose regular rate of duty is 15% or more. For goods whose regular rate of duty is less than 15%, Section 232 auto and auto part tariff rates are now set at the difference between the regular rate and 15% (similar to the reciprocal tariff math described above)
Lastly, the September 4th EO directed the Commerce Secretary to modify the reciprocal tariff rate to zero for products that are natural resource unavailable (or unavailable at sufficient scale to satisfy domestic demand) in the United States, generic pharmaceuticals, generic pharmaceutical ingredients, and generic pharmaceutical precursors.”
Please Note:
While we aim to ensure customers are informed of these recent changes, we are currently awaiting official guidance from CBP to ensure shipments are processed in full compliance with the updated requirements.
Source: Michael Roll, Roll & Harris LLP
Due to the rapidly changing application and modifications of duty rates, please note that Deringer is not responsible for coordinating the timing of U.S. entry and imposed tariff rates.
