IEEPA reciprocal tariffs (2025-2026)
Reciprocal tariff (IEEPA)
Struck downApr 5, 2025 to Feb 23, 2026
Court status
On Feb 20, 2026 the Supreme Court held that the International Emergency Economic Powers Act does not authorize the President to impose tariffs (Learning Resources, Inc. v. Trump, 607 U.S. 229), in cases that challenged these tariffs and the drug-trafficking tariffs on Canada, Mexico and China, and affirmed the Federal Circuit's judgment in V.O.S. Selections. The same day Executive Order 14389 ordered every IEEPA tariff ended; CBP later described the order as issued in light of that decision. The Court of International Trade has since noted CBP's work on refunding duties collected under IEEPA (Slip Op. 26-47, footnote 40).
A court ruling doesn't change your duty until CBP changes what it collects.
What it is
A tariff the President imposed under the International Emergency Economic Powers Act over U.S. trade deficits: 10% on goods of every country from Apr 5, 2025, except Canada, Mexico and the countries that pay column 2 rates. Higher country rates took effect for one day, Apr 9, and were then suspended; China's rate rose to 84% that day and 125% from Apr 10 to May 13, 2025, then returned to 10%. From Aug 7, 2025, about 70 trading partners paid their own rates (10% to 41%), and the EU, Japan and, from Nov 14, 2025, South Korea, Switzerland and Liechtenstein paid at least 15% in total with the base rate. Many goods were exempt, including those on the order's exemption list and goods under Section 232 tariffs. On Feb 20, 2026 the Supreme Court held that IEEPA doesn't authorize tariffs. Executive Order 14389 of Feb 20, 2026 ended it and told agencies to stop collecting it as soon as practicable; CBP stopped collecting it for goods entered from 12:00 a.m. on Feb 24, 2026 (CSMS # 67834313), so Feb 23, 2026 was the last day it applied.
Legal authority: International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.); Executive Order 14257 of April 2, 2025, as amended. The International Emergency Economic Powers Act (IEEPA) lets the President regulate imports during a declared national emergency.
Rates
"+" rates are added on top of the regular duty. Chapter 99 headings are the numbers filed on the entry along with the product's own code.
- +125%Apr 10, 2025 to May 13, 2025
- Origin
- China, Hong Kong, Macau
- Products
- All products
- Heading
- 9903.01.63
- +84%Apr 9, 2025 to Apr 9, 2025
- Origin
- China, Hong Kong, Macau
- Products
- All products
- Heading
- 9903.01.63
- +50%Apr 9, 2025 to Apr 9, 2025
- Origin
- Lesotho
- Products
- All products
- Heading
- 9903.01.76
- +49%Apr 9, 2025 to Apr 9, 2025
- Origin
- Cambodia
- Products
- All products
- Heading
- 9903.01.75
- +48%Apr 9, 2025 to Apr 9, 2025
- Origin
- Laos
- Products
- All products
- Heading
- 9903.01.74
- +47%Apr 9, 2025 to Apr 9, 2025
- Origin
- Madagascar
- Products
- All products
- Heading
- 9903.01.73
- +46%Apr 9, 2025 to Apr 9, 2025
- Origin
- Vietnam
- Products
- All products
- Heading
- 9903.01.72
- +44%Apr 9, 2025 to Apr 9, 2025
- Origin
- Burma (Myanmar), Sri Lanka
- Products
- All products
- Heading
- 9903.01.71
- +41%Apr 9, 2025 to Apr 9, 2025
- Origin
- Falkland Islands, Syria
- Products
- All products
- Heading
- 9903.01.70
- +41%Aug 7, 2025 to Feb 23, 2026
- Origin
- Syria
- Products
- All products
- Heading
- 9903.02.59
- +40%Apr 9, 2025 to Apr 9, 2025
- Origin
- Mauritius
- Products
- All products
- Heading
- 9903.01.69
- +40%Aug 7, 2025 to Feb 23, 2026
- Origin
- Burma (Myanmar), Laos
- Products
- All products
- Headings
- 9903.02.33, 9903.02.43
- +39%Apr 9, 2025 to Apr 9, 2025
- Origin
- Iraq
- Products
- All products
- Heading
- 9903.01.68
- +39%Aug 7, 2025 to Nov 13, 2025
- Origin
- Switzerland
- Products
- All products
- Heading
- 9903.02.58
- +38%Apr 9, 2025 to Apr 9, 2025
- Origin
- Guyana
- Products
- All products
- Heading
- 9903.01.67
- +37%Apr 9, 2025 to Apr 9, 2025
- Origin
- Bangladesh, Botswana, Liechtenstein, Serbia
- Products
- All products
- Heading
- 9903.01.66
- +36%Apr 9, 2025 to Apr 9, 2025
- Origin
- Thailand
- Products
- All products
- Heading
- 9903.01.65
- +35%Apr 9, 2025 to Apr 9, 2025
- Origin
- Bosnia and Herzegovina
- Products
- All products
- Heading
- 9903.01.64
- +35%Aug 7, 2025 to Feb 23, 2026
- Origin
- Iraq, Serbia
- Products
- All products
- Headings
- 9903.02.28, 9903.02.54
- +33%Apr 9, 2025 to Apr 9, 2025
- Origin
- North Macedonia
- Products
- All products
- Heading
- 9903.01.62
- +32%Apr 9, 2025 to Apr 9, 2025
- Origin
- Angola, Fiji, Indonesia, Taiwan
- Products
- All products
- Heading
- 9903.01.61
- +31%Apr 9, 2025 to Apr 9, 2025
- Origin
- Libya, Moldova, Switzerland
- Products
- All products
- Heading
- 9903.01.60
- +30%Apr 9, 2025 to Apr 9, 2025
- Origin
- Algeria, Nauru, South Africa
- Products
- All products
- Heading
- 9903.01.59
- +30%Aug 7, 2025 to Feb 23, 2026
- Origin
- Algeria, Bosnia and Herzegovina, Libya, South Africa
- Products
- All products
- Headings
- 9903.02.03, 9903.02.07, 9903.02.35, 9903.02.55
- +29%Apr 9, 2025 to Apr 9, 2025
- Origin
- Pakistan
- Products
- All products
- Heading
- 9903.01.58
- +28%Apr 9, 2025 to Apr 9, 2025
- Origin
- Tunisia
- Products
- All products
- Heading
- 9903.01.57
- +27%Apr 9, 2025 to Apr 9, 2025
- Origin
- Kazakhstan
- Products
- All products
- Heading
- 9903.01.56
- +26%Apr 9, 2025 to Apr 9, 2025
- Origin
- India
- Products
- All products
- Heading
- 9903.01.55
- +25%Apr 9, 2025 to Apr 9, 2025
- Origin
- South Korea
- Products
- All products
- Heading
- 9903.01.54
- +25%Aug 7, 2025 to Feb 23, 2026
- Origin
- Brunei, India, Kazakhstan, Moldova, Tunisia
- Products
- All products
- Headings
Show all 5 headings
9903.02.10, 9903.02.26, 9903.02.32, 9903.02.41, 9903.02.63
- +24%Apr 9, 2025 to Apr 9, 2025
- Origin
- Brunei, Japan, Malaysia
- Products
- All products
- Heading
- 9903.01.53
- +22%Apr 9, 2025 to Apr 9, 2025
- Origin
- Vanuatu
- Products
- All products
- Heading
- 9903.01.52
- +21%Apr 9, 2025 to Apr 9, 2025
- Origin
- Côte d'Ivoire, Namibia
- Products
- All products
- Heading
- 9903.01.51
- +20%Apr 9, 2025 to Apr 9, 2025
- Origin
- European Union, Jordan
- Products
- All products
- Heading
- 9903.01.50
- +20%Aug 7, 2025 to Feb 23, 2026
- Origin
- Bangladesh, Sri Lanka, Taiwan, Vietnam
- Products
- All products
- Headings
- 9903.02.05, 9903.02.57, 9903.02.60, 9903.02.69
- +19%Aug 7, 2025 to Feb 23, 2026
- Origin
- Cambodia, Indonesia, Malaysia, Pakistan, Philippines, Thailand
- Products
- All products
- Headings
Show all 6 headings
9903.02.11, 9903.02.27, 9903.02.39, 9903.02.51, 9903.02.53, 9903.02.61
- +18%Apr 9, 2025 to Apr 9, 2025
- Origin
- Nicaragua, Zimbabwe
- Products
- All products
- Heading
- 9903.01.49
- +18%Aug 7, 2025 to Feb 23, 2026
- Origin
- Nicaragua
- Products
- All products
- Heading
- 9903.02.47
- +17%Apr 9, 2025 to Apr 9, 2025
- Origin
- Israel, Malawi, Philippines, Zambia
- Products
- All products
- Heading
- 9903.01.48
- +16%Apr 9, 2025 to Apr 9, 2025
- Origin
- Mozambique
- Products
- All products
- Heading
- 9903.01.47
- +15%Apr 9, 2025 to Apr 9, 2025
- Origin
- Norway, Venezuela
- Products
- All products
- Heading
- 9903.01.46
- +15%Aug 7, 2025 to Feb 23, 2026
- Origin
- Afghanistan, Angola, Bolivia, Botswana, Cameroon, Chad, Costa Rica, Côte d'Ivoire, Democratic Republic of the Congo, Ecuador, Equatorial Guinea, Fiji, Ghana, Guyana, Iceland, Israel, Jordan, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, Nauru, New Zealand, Nigeria, North Macedonia, Norway, Papua New Guinea, Trinidad and Tobago, Türkiye, Uganda, Vanuatu, Venezuela, Zambia, Zimbabwe
- Products
- All products
- Headings
Show all 36 headings
9903.02.02, 9903.02.04, 9903.02.06, 9903.02.08, 9903.02.12, 9903.02.13, 9903.02.14, 9903.02.15, 9903.02.16, 9903.02.17, 9903.02.18, 9903.02.22, 9903.02.23, 9903.02.24, 9903.02.25, 9903.02.29, 9903.02.31, 9903.02.34, 9903.02.37, 9903.02.38, 9903.02.40, 9903.02.42, 9903.02.44, 9903.02.45, 9903.02.46, 9903.02.48, 9903.02.49, 9903.02.50, 9903.02.52, 9903.02.62, 9903.02.64, 9903.02.65, 9903.02.67, 9903.02.68, 9903.02.70, 9903.02.71
- At least 15% in totalAug 7, 2025 to Feb 23, 2026Goods whose regular (column 1) rate is under 15% pay 15% in place of it; goods at 15% or more pay nothing extra
- Origin
- European Union, Japan
- Products
- All products
- Headings
- 9903.02.19, 9903.02.20, 9903.02.72, 9903.02.73
- +15%Aug 7, 2025 to Nov 13, 2025
- Origin
- Liechtenstein, South Korea
- Products
- All products
- Headings
- 9903.02.36, 9903.02.56
- At least 15% in totalNov 14, 2025 to Feb 23, 2026Goods whose regular (column 1) rate is under 15% pay 15% in place of it; goods at 15% or more pay nothing extra
- Origin
- Liechtenstein, South Korea, Switzerland
- Products
- All products
- Headings
Show all 6 headings
9903.02.79, 9903.02.80, 9903.02.82, 9903.02.83, 9903.02.87, 9903.02.88
- +14%Apr 9, 2025 to Apr 9, 2025
- Origin
- Nigeria
- Products
- All products
- Heading
- 9903.01.45
- +13%Apr 9, 2025 to Apr 9, 2025
- Origin
- Chad, Equatorial Guinea
- Products
- All products
- Heading
- 9903.01.44
- +11%Apr 9, 2025 to Apr 9, 2025
- Origin
- Cameroon, Democratic Republic of the Congo
- Products
- All products
- Heading
- 9903.01.43
- +10%Aug 7, 2025 to Feb 23, 2026
- Origin
- Åland Islands, Albania, American Samoa, Andorra, Anguilla, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Azerbaijan, Bahamas, Bahrain, Barbados, Belarus, Belize, Benin, Bermuda, Bhutan, Brazil, British Indian Ocean Territory, British Virgin Islands, Burkina Faso, Burundi, Canada, Cape Verde, Caribbean Netherlands, Cayman Islands, Central African Republic, Chile, China, Christmas Island, Cocos (Keeling) Islands, Colombia, Comoros, Cook Islands, Cuba, Curaçao, Djibouti, Dominica, Dominican Republic, Egypt, El Salvador, Eritrea, Eswatini, Ethiopia, Falkland Islands, Faroe Islands, French Guiana, French Polynesia, French Southern Territories, Gabon, Gambia, Georgia, Gibraltar, Greenland, Grenada, Guadeloupe, Guam, Guatemala, Guernsey, Guinea, Guinea-Bissau, Haiti, Holy See (Vatican City), Honduras, Hong Kong, Iran, Isle of Man, Jamaica, Jersey, Kenya, Kiribati, Kosovo, Kuwait, Kyrgyzstan, Lebanon, Liberia, Macau, Maldives, Mali, Marshall Islands, Martinique, Mauritania, Mayotte, Mexico, Micronesia, Monaco, Mongolia, Montenegro, Montserrat, Morocco, Nepal, New Caledonia, Niger, Niue, Norfolk Island, North Korea, Northern Mariana Islands, Oman, Palau, Palestinian Territories, Panama, Paraguay, Peru, Pitcairn Islands, Qatar, Republic of the Congo, Réunion, Russia, Rwanda, Saint Barthélemy, Saint Helena, Saint Kitts and Nevis, Saint Lucia, Saint Martin, Saint Pierre and Miquelon, Saint Vincent and Grenadines, Samoa, San Marino, São Tomé and Príncipe, Saudi Arabia, Senegal, Seychelles, Sierra Leone, Singapore, Sint Maarten, Solomon Islands, Somalia, South Sudan, Sudan, Suriname, Svalbard and Jan Mayen, Tajikistan, Tanzania, Timor-Leste, Togo, Tokelau, Tonga, Turkmenistan, Turks and Caicos Islands, Tuvalu, U.S. Virgin Islands, Ukraine, United Arab Emirates, United Kingdom, Uruguay, Uzbekistan, Wallis and Futuna, Western Sahara, Yemen
- Products
- All products
- Headings
- 9903.01.25, 9903.02.09, 9903.02.21, 9903.02.66
- +10%Apr 5, 2025 to Apr 8, 2025
- Origin
- All countries
- Products
- All products
- Heading
- 9903.01.25
- +10%Apr 9, 2025 to Apr 9, 2025
- Origin
- Afghanistan, Åland Islands, Albania, American Samoa, Andorra, Anguilla, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Azerbaijan, Bahamas, Bahrain, Barbados, Belarus, Belize, Benin, Bermuda, Bhutan, Bolivia, Brazil, British Indian Ocean Territory, British Virgin Islands, Burkina Faso, Burundi, Canada, Cape Verde, Caribbean Netherlands, Cayman Islands, Central African Republic, Chile, Christmas Island, Cocos (Keeling) Islands, Colombia, Comoros, Cook Islands, Costa Rica, Cuba, Curaçao, Djibouti, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Eritrea, Eswatini, Ethiopia, Faroe Islands, French Guiana, French Polynesia, French Southern Territories, Gabon, Gambia, Georgia, Ghana, Gibraltar, Greenland, Grenada, Guadeloupe, Guam, Guatemala, Guernsey, Guinea, Guinea-Bissau, Haiti, Holy See (Vatican City), Honduras, Iceland, Iran, Isle of Man, Jamaica, Jersey, Kenya, Kiribati, Kosovo, Kuwait, Kyrgyzstan, Lebanon, Liberia, Maldives, Mali, Marshall Islands, Martinique, Mauritania, Mayotte, Mexico, Micronesia, Monaco, Mongolia, Montenegro, Montserrat, Morocco, Nepal, New Caledonia, New Zealand, Niger, Niue, Norfolk Island, North Korea, Northern Mariana Islands, Oman, Palau, Palestinian Territories, Panama, Papua New Guinea, Paraguay, Peru, Pitcairn Islands, Qatar, Republic of the Congo, Réunion, Russia, Rwanda, Saint Barthélemy, Saint Helena, Saint Kitts and Nevis, Saint Lucia, Saint Martin, Saint Pierre and Miquelon, Saint Vincent and Grenadines, Samoa, San Marino, São Tomé and Príncipe, Saudi Arabia, Senegal, Seychelles, Sierra Leone, Singapore, Sint Maarten, Solomon Islands, Somalia, South Sudan, Sudan, Suriname, Svalbard and Jan Mayen, Tajikistan, Tanzania, Timor-Leste, Togo, Tokelau, Tonga, Trinidad and Tobago, Türkiye, Turkmenistan, Turks and Caicos Islands, Tuvalu, U.S. Virgin Islands, Uganda, Ukraine, United Arab Emirates, United Kingdom, Uruguay, Uzbekistan, Wallis and Futuna, Western Sahara, Yemen
- Products
- All products
- Heading
- 9903.01.25
- +10%Apr 10, 2025 to May 13, 2025
- Origin
- Afghanistan, Åland Islands, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Austria, Azerbaijan, Bahamas, Bahrain, Bangladesh, Barbados, Belarus, Belgium, Belize, Benin, Bermuda, Bhutan, Bolivia, Bosnia and Herzegovina, Botswana, Brazil, British Indian Ocean Territory, British Virgin Islands, Brunei, Bulgaria, Burkina Faso, Burma (Myanmar), Burundi, Cambodia, Cameroon, Canada, Cape Verde, Caribbean Netherlands, Cayman Islands, Central African Republic, Chad, Chile, Christmas Island, Cocos (Keeling) Islands, Colombia, Comoros, Cook Islands, Costa Rica, Côte d'Ivoire, Croatia, Cuba, Curaçao, Cyprus, Czechia, Democratic Republic of the Congo, Denmark, Djibouti, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Equatorial Guinea, Eritrea, Estonia, Eswatini, Ethiopia, Falkland Islands, Faroe Islands, Fiji, Finland, France, French Guiana, French Polynesia, French Southern Territories, Gabon, Gambia, Georgia, Germany, Ghana, Gibraltar, Greece, Greenland, Grenada, Guadeloupe, Guam, Guatemala, Guernsey, Guinea, Guinea-Bissau, Guyana, Haiti, Holy See (Vatican City), Honduras, Hungary, Iceland, India, Indonesia, Iran, Iraq, Ireland, Isle of Man, Israel, Italy, Jamaica, Japan, Jersey, Jordan, Kazakhstan, Kenya, Kiribati, Kosovo, Kuwait, Kyrgyzstan, Laos, Latvia, Lebanon, Lesotho, Liberia, Libya, Liechtenstein, Lithuania, Luxembourg, Madagascar, Malawi, Malaysia, Maldives, Mali, Malta, Marshall Islands, Martinique, Mauritania, Mauritius, Mayotte, Mexico, Micronesia, Moldova, Monaco, Mongolia, Montenegro, Montserrat, Morocco, Mozambique, Namibia, Nauru, Nepal, Netherlands, New Caledonia, New Zealand, Nicaragua, Niger, Nigeria, Niue, Norfolk Island, North Korea, North Macedonia, Northern Mariana Islands, Norway, Oman, Pakistan, Palau, Palestinian Territories, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Pitcairn Islands, Poland, Portugal, Qatar, Republic of the Congo, Réunion, Romania, Russia, Rwanda, Saint Barthélemy, Saint Helena, Saint Kitts and Nevis, Saint Lucia, Saint Martin, Saint Pierre and Miquelon, Saint Vincent and Grenadines, Samoa, San Marino, São Tomé and Príncipe, Saudi Arabia, Senegal, Serbia, Seychelles, Sierra Leone, Singapore, Sint Maarten, Slovakia, Slovenia, Solomon Islands, Somalia, South Africa, South Korea, South Sudan, Spain, Sri Lanka, Sudan, Suriname, Svalbard and Jan Mayen, Sweden, Switzerland, Syria, Taiwan, Tajikistan, Tanzania, Thailand, Timor-Leste, Togo, Tokelau, Tonga, Trinidad and Tobago, Tunisia, Türkiye, Turkmenistan, Turks and Caicos Islands, Tuvalu, U.S. Virgin Islands, Uganda, Ukraine, United Arab Emirates, United Kingdom, Uruguay, Uzbekistan, Vanuatu, Venezuela, Vietnam, Wallis and Futuna, Western Sahara, Yemen, Zambia, Zimbabwe
- Products
- All products
- Heading
- 9903.01.25
- +10%May 14, 2025 to Aug 6, 2025
- Origin
- All countries
- Products
- All products
- Heading
- 9903.01.25
How it combines with other duties
Charged on top of the base rate and any other chapter 99 duty, except where note 2(v) exempts the goods (U.S. note 2(v)(i)). For the EU, Japan, South Korea, Switzerland and Liechtenstein the country line is a floor: goods whose base rate is at least 15% paid nothing extra, and goods below it paid 15% in total. Goods eligible for trade-agreement rates still paid it. Goods properly entered under chapter 98 were exempt, except under 9802.00.40, .50, .60 and 9802.00.80: for the first three it applied to "the value of repairs, alterations, or processing performed", and for 9802.00.80 to "the value of the article assembled abroad, less the cost or value of such products of the United States" (U.S. note 2(v)(i)). The U.S. content of goods with at least 20% U.S. content was exempt (9903.01.34). Antidumping and countervailing duties still applied.
Exemptions
Where an exemption turns on a legal condition, the condition is quoted exactly as the law states it.
Exempt automatically (8)
- Goods of Canada (note 2(v)(iv))Origin: Canada9903.01.26
- Goods of Mexico (note 2(v)(v))Origin: Mexico9903.01.27
- Countries that pay column 2 rates (general note 3(b))Origin: Belarus, Cuba, North Korea, Russia9903.01.29
- Products on the reciprocal tariff's exemption list (note 2(v)(iii)(a))Codes listed in U.S. note 2(v)(iii)(a) to chapter 99, subchapter III9903.01.32
- Products in headings 8471, 8486, 8524, 8542, listed whole on the exemption list (note 2(v)(iii)(a))9903.01.32
- EU products on the EU deal's exemption list (note 2(v)(xx))Origin: European UnionCodes listed in U.S. note 2(v)(xx) to chapter 99, subchapter III9903.02.74 · Since Sep 1, 2025
- Swiss products on the deal's exemption list (note 2(v)(xxv)(b))Origin: SwitzerlandCodes listed in U.S. note 2(v)(xxv)(b) to chapter 99, subchapter III9903.02.84 · Since Nov 14, 2025
- Liechtenstein products on the deal's exemption list (note 2(v)(xxv)(b))Origin: LiechtensteinCodes listed in U.S. note 2(v)(xxv)(b) to chapter 99, subchapter III9903.02.89 · Since Nov 14, 2025
Exempt when another tariff applies instead (7)
- Cars and light trucks under Section 232Legal text:
passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks provided for in headings 9903.94.01, 9903.94.03, 9903.94.60, and 9903.94.61
9903.01.33 - Car and light-truck parts under Section 232Legal text:
parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and parts of light trucks provided for in headings 9903.94.05, 9903.94.07, 9903.94.33, 9903.94.44, 9903.94.45, 9903.94.54, 9903.94.55, 9903.94.62, 9903.94.63, 9903.94.64, and 9903.94.65
9903.01.33 - Semi-finished copper and copper derivatives under Section 232Legal text:
semi-finished copper and intensive copper derivative products provided for in 9903.78.01
9903.01.33 - Wood products under Section 232Legal text:
wood products provided for in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, 9903.76.22, and 9903.76.23
9903.01.33 - Medium and heavy trucks under Section 232Legal text:
medium- and heavy-duty vehicles provided for in headings 9903.74.01, 9903.74.02 and 9903.74.03
9903.01.33 - Medium and heavy truck parts under Section 232Legal text:
medium- and heavy-duty vehicle parts provided for in headings 9903.74.08 and 9903.74.09
9903.01.33 - Semiconductors under Section 232Legal text:
semiconductor articles provided for in heading 9903.79.01
9903.01.33
Exempt when the goods match a description (13)
Show all 13
- Informational materialsLegal text:
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
9903.01.31 - Essential oils other than those of citrus fruit, other, nesoi, for religious purposes only (EU)Origin: European UnionLegal text:
Essential oils other than those of citrus fruit, other, nesoi, for religious purposes only
9903.02.75 · Since Sep 1, 2025 - Etrogs9903.02.78
- Tropical fruit, nesoi, frozen, whether or not previously steamed or boiled9903.02.78
- Date palm branches, Myrtus branches or other vegetable material, for religious purposes only9903.02.78
- Bread, pastry, cakes, biscuits and similar baked products, nesoi, and puddings, whether or not containing chocolate, fruit, nuts or confectionery, for religious purposes only9903.02.78
- Bakers’ wares, communion wafers, sealing wafers, rice paper and similar products, nesoi, for religious purposes only9903.02.78
- Acai9903.02.78
- Citrus juice of any single citrus fruit (other than orange, grapefruit or lime), of a Brix value not exceeding 20, concentrated, unfermented, except for lemon juice9903.02.78
- Coconut water or juice of acai9903.02.78
- Coconut water juice blends, not from concentrate, packaged for retail sale9903.02.78
- Acai preparations for the manufacture of beverages9903.02.78
- Essential oils other than those of citrus fruit, nesoi, for religious purposes only9903.02.78
Exempt for certain uses (8)
- Donations to relieve human sufferingLegal text:
donations, by persons subject to the jurisdiction of the United States, such as food, clothing, and medicine, intended to be used to relieve human suffering
9903.01.30 - EU civil aircraft, engines and parts (note 2(v)(xxii))Origin: European UnionCodes listed in U.S. note 2(v)(xxii) to chapter 99, subchapter IIILegal text:
articles the product of the European Union that are civil aircraft (all aircraft other than military aircraft and unmanned aircraft); their engines, parts, and components; their other parts, components, and subassemblies; and ground flight simulators and their parts and components, that otherwise meet the criteria of General Note 6 of HTSUS
9903.02.76 · Since Sep 1, 2025 - EU non-patented pharmaceutical products (note 2(v)(xxiii))Origin: European UnionCodes listed in U.S. note 2(v)(xxiii) to chapter 99, subchapter IIILegal text:
articles the product of the European Union that are not patented in the United States for use in pharmaceutical applications
9903.02.77 · Since Sep 1, 2025 - South Korean civil aircraft, engines and parts (note 2(v)(xxiv)(b))Origin: South KoreaCodes listed in U.S. note 2(v)(xxiv)(b) to chapter 99, subchapter IIILegal text:
articles the product of South Korea that are civil aircraft (all aircraft other than military aircraft and unmanned aircraft); their engines, parts, and components; their other parts, components, and subassemblies; and ground flight simulators and their parts and components, that otherwise meet the criteria of General Note 6 of HTSUS
9903.02.81 · Since Nov 14, 2025 - Swiss civil aircraft, engines and parts (note 2(v)(xxv)(c))Origin: SwitzerlandCodes listed in U.S. note 2(v)(xxv)(c) to chapter 99, subchapter IIILegal text:
articles the product of Switzerland or Liechtenstein, respectively, that are civil aircraft (all aircraft other than military aircraft and unmanned aircraft); their engines, parts, and components; their other parts, components, and subassemblies; and ground flight simulators and their parts and components, that otherwise meet the criteria of General Note 6 of HTSUS
9903.02.85 · Since Nov 14, 2025 - Swiss non-patented pharmaceutical products (note 2(v)(xxv)(d))Origin: SwitzerlandCodes listed in U.S. note 2(v)(xxv)(d) to chapter 99, subchapter IIILegal text:
articles the product of Switzerland or Liechtenstein, respectively, that are not patented in the United States for use in pharmaceutical applications
9903.02.86 · Since Nov 14, 2025 - Liechtenstein civil aircraft, engines and parts (note 2(v)(xxv)(c))Origin: LiechtensteinCodes listed in U.S. note 2(v)(xxv)(c) to chapter 99, subchapter IIILegal text:
articles the product of Switzerland or Liechtenstein, respectively, that are civil aircraft (all aircraft other than military aircraft and unmanned aircraft); their engines, parts, and components; their other parts, components, and subassemblies; and ground flight simulators and their parts and components, that otherwise meet the criteria of General Note 6 of HTSUS
9903.02.90 · Since Nov 14, 2025 - Liechtenstein non-patented pharmaceutical products (note 2(v)(xxv)(d))Origin: LiechtensteinCodes listed in U.S. note 2(v)(xxv)(d) to chapter 99, subchapter IIILegal text:
articles the product of Switzerland or Liechtenstein, respectively, that are not patented in the United States for use in pharmaceutical applications
9903.02.91 · Since Nov 14, 2025
Goods already on their way (1)
- Goods loaded before Apr 5, 2025 and entered after thatLegal text:
Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern daylight time on April 5, 2025; and (2) are entered for consumption, or withdrawn from warehouse for consumption after 12:01 a.m. eastern daylight time on April 5, 2025
9903.01.28 · Since Apr 5, 2025
What changed
- Feb 24, 2026CBP stops collecting IEEPA tariffs
Sources
- Executive Order 14257, Regulating Imports With a Reciprocal Tariff To Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits, 90 FR 15041, Apr 7, 2025
- Executive Order 14259, Amendment to Reciprocal Tariffs and Updated Duties as Applied to Low-Value Imports From the People's Republic of China, 90 FR 15509, Apr 14, 2025
- Executive Order 14266, Modifying Reciprocal Tariff Rates To Reflect Trading Partner Retaliation and Alignment, 90 FR 15625, Apr 15, 2025
- Executive Order 14298, Modifying Reciprocal Tariff Rates To Reflect Discussions With the People's Republic of China, 90 FR 21831, May 21, 2025
- Executive Order 14316, Extending the Modification of the Reciprocal Tariff Rates, 90 FR 30823, Jul 10, 2025
- Executive Order 14326, Further Modifying the Reciprocal Tariff Rates, 90 FR 37963, Aug 6, 2025
- Executive Order 14334, Further Modifying Reciprocal Tariff Rates To Reflect Ongoing Discussions With the People's Republic of China, 90 FR 39305, Aug 14, 2025
- Executive Order 14346, Modifying the Scope of Reciprocal Tariffs and Establishing Procedures for Implementing Trade and Security Agreements, 90 FR 43737, Sep 10, 2025
- Executive Order 14358, Modifying Reciprocal Tariff Rates Consistent With the Economic and Trade Arrangement Between the United States and the People's Republic of China, 90 FR 50729, Nov 7, 2025
- Executive Order 14360, Modifying the Scope of the Reciprocal Tariffs With Respect to Certain Agricultural Products, 90 FR 54091, Nov 25, 2025
- Commerce and USTR notice, Implementing Certain Tariff-Related Elements of the United States-Japan Agreement, 90 FR 44638, Sep 16, 2025
- Commerce and USTR notice, Implementing Certain Tariff-Related Elements of the U.S.-EU Framework on an Agreement on Reciprocal, Fair, and Balanced Trade, 90 FR 46136, Sep 25, 2025
- Commerce and USTR notice, Implementing Certain Tariff-Related Elements of the U.S.-Korea Strategic Trade and Investment Deal, 90 FR 55964, Dec 4, 2025
- Commerce and USTR notice, Implementing Certain Tariff-Related Elements of the Framework for a United States-Switzerland-Liechtenstein Agreement on Fair, Balanced, and Reciprocal Trade, 90 FR 59281, Dec 18, 2025
- Executive Order 14389, Ending Certain Tariff Actions, 91 FR 9437, Feb 25, 2026
- CBP, CSMS # 67834313, Ending Collection of International Emergency Economic Powers Act Duties, Feb 22, 2026
- CBP final rule (explains Executive Order 14389 and Learning Resources), Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network, 91 FR 37789, Jun 24, 2026
- Supreme Court of the United States, Learning Resources, Inc. v. Trump, No. 24-1287, together with Trump v. V.O.S. Selections, Inc., No. 25-250, 607 U.S. 229, decided Feb 20, 2026 (preliminary print; syllabus pp. 229-230, opinion p. 255)
- Court of International Trade, Oregon v. United States; Burlap and Barrel, Inc. v. United States, Slip Op. 26-47, May 7, 2026 (footnote 40, on CBP's refunds of IEEPA duties)
- HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 2(v)
- HTS 2026 Revision 20, headings 9903.01.25 to 9903.01.76 and 9903.02.01 to 9903.02.91
Checked against these sources on Oct 1, 2026. Rates shown are what CBP collects; antidumping and countervailing duties are separate.