On April 12, 2025, President Trump issued an Executive Order (“EO”) Clarification of Exceptions Under Executive Order 14257 of April 2, 2025, as Amended, which expanded the list of Harmonized Tariff Schedule of the United States (“HTSUS”) codes exempted from the reciprocal tariffs that were announced on April 2, 2025. The exemptions apply retroactively to goods entered for consumption on or after 12:01 a.m. EDT on April 5, 2025. The newly added exemptions cover specific categories of products, including smartphones, computers, chips, and other electronic goods.
The new HTSUS codes are as follows:
- 8471
- 847330
- 8486
- 85171300
- 85176200
- 85235100
- 8524
- 85285200
- 85411000
- 85412100
- 85412900
- 85413000
- 85414910
- 85414970
- 85414980
- 85414995
- 85415100
- 85415900
- 85419000
- 8542
On the same day, U.S. Customs and Border Protection (“CBP”) issued a Cargo Systems Messaging Service (“CSMS”) announcement to provide additional guidance regarding newly implemented tariff exemptions. Specifically, for products subject to these HTSUS codes that are entered or withdrawn for consumption on or after April 5, 2025, filers must take prompt action to update and correct entries as needed to apply the exemption under heading 9903.01.32. These corrections should be made as soon as possible, but no later than 10 days after the cargo is released from CBP custody. Finally, importers may request a refund by filing a post summary correction for unliquidated entries, or by filing a protest for entries that have liquidated but where the liquidation is not final because the protest period has not expired.
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