TARIFF GUIDE

Understanding trade tariffs is crucial for effective supply chain planning. Below is a summary table of key U.S. import tariffs, including Section 232, Section 301, IEEPA, and recent executive actions.

Check the table to see which tariffs may impact your shipments.

Disclaimer: The information contained in this document reflects Buckland's current understanding of the subject matter and is provided for informational purposes only. It is the responsibility of importers to ensure compliance with all applicable laws and regulations. This document is not intended to constitute legal advice and should not be used as a substitute for professional consultation. Buckland disclaims any liability for actions taken based on the information provided herein. By downloading this document, you acknowledge that the information may be subject to change due to the evolving regulatory environment. This document is intended solely for Buckland clients and must not be distributed or shared with third parties.

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FAQS

Stay informed on key tariffs and trade measures affecting your imports. This FAQ document from Buckland covers Section 232, Section 301, IEEPA actions, and new reciprocal tariffs all in one place.

A trade remedy is any additional tariffs beyond the ad valorem tariff (general duty rate) the United States imposes on imports from foreign countries.

Section 301 is a tariff of 25% or 7.5% for most (but not all) goods from China.

• Section 232 on steel and aluminum is 25% on certain steel and aluminum articles, and 25% on the steel and/or aluminum content (depending upon which list they are on) for steel and aluminum derivatives outside of chapters 73 and 76.
• Section 232 was also used to implement the 25% tariff on automobiles and certain automotive parts.

These are a new tariff imposed under the authority of Section 232. You can view the Federal Register notice with the list of tariff codes here.

IEEPA is The International Emergency Economic Powers Act. It is a law that grants the President broad authority to regulate economic transactions in response to an unusual and extraordinary threat to U.S. national security, foreign policy, or economy.

• Yes. It was first used in February 2025 to impose a 10% tariff on all goods from China and Hong Kong. That 10% increased to 20% on all goods from China and Hong Kong in March 2025. In March 2025 it was used to impose a 25% (10% for select products) on all goods from Canada and Mexico. An exemption to the additional tariff was enacted on March 7^th, allowing goods that qualify under USMCA to avoid the IEEPA duties on Canada and Mexico.
• IEEPA was also used to impose the reciprocal tariffs announced Wednesday April 2^nd, 2025. It imposes a baseline 10% on all countries except the ~60 named by the government. Those named countries will receive tariffs of 20% or higher.

The reciprocal tariffs were imposed by the President through an executive order signed April 2^nd, 2025. It is imposed using the authority of IEEPA, and it imposes a baseline 10% on all countries except the ~60 named by the government. Those named countries will receive tariffs of 11% or higher. Tariffs on named countries begin April 9^th, 20205, while countries not named (not including the named countries) go into effect April 5^th. See Annex I for the list of countries named with specific rates.

The reciprocal tariffs do not apply if the good falls under Section 232 for either steel & aluminum or the automotive tariffs. There are also further exemptions, such as copper, pharmaceuticals, semiconductors, lumber articles, certain critical minerals, and energy and energy products, listed under Annex II. Goods covered under future trade remedies are also excluded from the reciprocal tariffs.

The President signed an executive order which imposed a new tariff. “On or after April 2, 2025, a tariff of 25 percent may be imposed on all goods imported into the United States from any country that imports Venezuelan oil, whether directly from Venezuela or indirectly through third parties.  Duties imposed by this order will be supplemental to duties on imports already imposed pursuant to IEEPA, section 232 of the Trade Expansion of 1962, section 301 of the Trade Act of 1974, or any other authority.

Buckland is watching the Federal Register daily for an additional official notice with more details about which countries are affected and when the 25% tariff will begin being collected. We do know that China is the largest importer of Venezuelan oil, so it is almost certain China will face the additional 25% tariff.

They are additive with all trade remedies except the reciprocal tariffs. If the Section 232 automotive tariffs apply, the reciprocal tariffs do not apply.

Currently, China faces many trade remedies, including Section 301 duties on most products from China, Section 232 duties on steel and aluminum, IEEPA duties on all goods from China, automotive duties on all automobiles and most automotive parts, and reciprocal tariffs.

You can go to the White House website directly where Presidential Actions are listed. You can then click the tabs at the top for Executive orders or Proclamations.

The Annex lists referenced in executive orders are included when the executive order is published in the Federal Register. You can access the Federal Register at this link.

Once a Federal Register notice is published, CBP will often issue Guidance in the form of a CSMS (Cargo Systems Messaging Service) message. They can be found at this link.

Importers are encouraged to subscribe to newsletters from trusted compliance and law firms. Buckland shares important industry updates once they are made official (such as a signed EO, or a Federal Register notice). You can sign up for Buckland’s newsletter here and see the archive of news articles Buckland has sent out here.

Email your Account Manager (AM) or National Account Manager (NAM). They can help direct you. If you do not have one, or do not know who they are, please email clientsupportus@buckland.com. They will help assist in receiving an answer to your question(s).

IEEPA authorizes the president to regulate imports as a way to “deal with any unusual and extraordinary threat, which has its source in whole or substantial part outside the United States, to the national security, foreign policy, or economy of the United States.” 50 U.S.C. §§ 1701-1702. In this instance, President Trump declared a national emergency “arising from conditions reflected in large and persistent annual U.S. goods trade deficits” that is “driven by the absence of reciprocity in our trade relationships and other harmful policies.” You can read the Order here. Some companies have argued that IEEPA gives the president power to imposed these tariffs – these challenges are pending.

The White House cited the Foreign Trade Barriers report published by the Office of the United States Trade Representative (USTR) in the Order, explaining that the report “details a great number of non-tariff barriers to U.S. exports around the world on a trading-partner by trading-partner basis.” You can access the report in the link above, which provides a country-by-country assessment of trade barriers.

As of April 5, 2025, at 12:01 a.m. EDT, a baseline 10 percent tariff applies to imported products of all countries except Canada and Mexico. 

On April 9, 2025, at 12:01 a.m. EDT, the 10 percent rate increased to a new rate for certain countries. The list of rates for each specified country can be found in Annex I of the Order. These individualized Reciprocal Tariffs purported to target countries with which the U.S. has the largest trade deficits. This was a tariff rate increase, not a tariff in addition, to the baseline 10 percent imposed April 5. The increased rates ranged from 11 percent to 50 percent.

Increases Paused for Most Countries: The increased Reciprocal Tariff rates stayed in place only for one day. On April 9, the White House announced via a new executive order that, with the exception of China, these country-specific rates would be suspended, effective April 10, 2025, at 12:01 a.m. EDT. A a result, all increased Reciprocal Tariff rates (except the rate imposed on China-origin products) returned to the original 10 percent baseline Reciprocal Tariff rate. The suspension of the increased Reciprocal Tariff rates will last for 90 days. Unless otherwise modified, the increased rates will automatically apply to the countries identified in Annex I on July 9, 2025, even without a further executive order.

China Subject to Increased Rates: In the same order, the White House announced that China’s Reciprocal Tariff rate would be raised to 125 percent. However, as we discuss in detail below, the China Reciprocal Tariff rate will be reduced back to 10 percent for a period of 90 days starting at May 14, 2025, at 12:01 a.m. EDT. After 90 days, the rate will return to the original 34 percent Reciprocal Tariff rate for China.

In addition to Annex I, which identifies the countries potentially subject to higher Reciprocal Tariff rates, the April 2 order includes two other annexes: Annex II contains a list of products excepted from the Reciprocal Tariffs according to the product’s Harmonized Tariff Schedule (HTS) code and Annex III contains the new Chapter 99 HTS codes that will be used to classify these products, their corresponding duty rates, and additional tariff exceptions. Annex III also includes language that was inserted into the HTS Notes as additional guidance on how to interpret and apply the Reciprocal Tariffs. 

Tariff exposure is based on the product’s country of origin, not the country of export. Therefore, if a product’s country of origin is China and it is exported from Mexico, the product will still be subject to the 10 percent Reciprocal Tariff on China, even though Mexico is currently excepted from the Reciprocal Tariffs.

The Reciprocal Tariffs will not apply to goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. EDT on the effective date and entered for consumption or withdrawn from the warehouse for consumption after 12:01 a.m. EDT on the effective date and before 12:01 a.m. EDT on May 27, 2025.

Neither the administration nor CBP has signaled whether a similar “in transit” exception will be available to importers when the country-specific Reciprocal Tariffs resume on July 9, 2025. It is similarly unclear whether an “in transit” exception will be available if and when the 34 percent China-origin Reciprocal Tariff resumes.

If at least 20 percent of the value of the imported good is U.S.-originating, meaning the components are produced entirely in or substantially transformed in the U.S., then the Reciprocal Tariffs apply only to the value of the non-U.S.-origin content of the product. 

Yes. Some products will not be subject to the Reciprocal Tariffs. Excepted articles include:

1. Articles subject to 50 USC § 1702(b) (i.e., personal communications, donations, personal luggage) 
2. Steel/aluminum articles and automobiles/auto parts already subject to Section 232 tariffs
3. Certain articles of copper and lumber, pharmaceuticals, and semiconductors listed in Annex II
4. All articles that may become subject to future Section 232 tariffs
5. Articles subject to Column 2 rates of duty from countries with which the U.S. does not have normal trade relations (Belarus, Cuba, North Korea, and Russia)
6. Bullion
7. Energy and other certain minerals that are not available in the U.S.
8. Other articles delineated in Annex II of the Order

On April 11, 2025, Trump issued a memorandum clarifying which semiconductor products were excluded from Reciprocal Tariffs. The memorandum explains that smartphones, automatic data processing machines, magnetic or optical readers, flat panel modules, electronic integrated circuits, and certain semiconductor devices and parts are included within the meaning of the semiconductors exemption and therefore exempted from Reciprocal Tariffs. The clarification extends back to April 5, 2025, allowing importers to retroactively claim this exemption if the semiconductors definition now applies to a product already imported.

On May 8, 2025, the U.S. and U.K. reached a trade deal reducing tariff rates for certain U.K.-origin products, but leaving the 10 percent Reciprocal Tariff in effect. It is possible more country-specific trade deals will emerge that could exempt certain nations or industries from Reciprocal Tariffs.

In response to a retaliatory tariff levied by China on U.S. goods, Trump signed a second executive order on April 8 that amends the Reciprocal Tariff on China, increasing the tariff rate from 34 percent to 84 percent. As mentioned above, this rate then was increased to 125 percent on April 9, via the third executive order. Effective 12:01 a.m. EDT on April 10, 2025, products of China are subject to a Reciprocal Tariff of 84 percent in addition to all other applicable tariffs.

On May 12, 2025, the U.S. and China released a joint statement indicating that each country would reduce its tariffs on the other while negotiations continue. According to the White House’s executive order implementing the agreement, the U.S. will reduce the Reciprocal Tariff rate on China-origin goods to 10 percent for 90 days, beginning May 14 at 12:01 a.m. EDT. This action lowers the China Reciprocal Tariff rate to the same rate that is currently imposed on most nations. After this 90-day period, the China Reciprocal Tariff rate will return to the original China Reciprocal Tariff rate of 34 percent. Pursuant to the agreement, China will also make its respective tariff reductions by May 14, 2025.

The Reciprocal Tariffs are in addition to pre-existing tariffs, including the product’s general duty rate, Section 301 tariffs on China-origin products, and IEEPA tariffs for Canada, Mexico, and China. These tariff rates are cumulative. If a hypothetical product is subject to a general duty rate of 6.5 percent, Section 301 duties of 25 percent, a China IEEPA tariff of 20 percent, and the new Reciprocal Tariff of 10 percent, then the total tariff exposure for the product is 61.5 percent.

On April 29, 2025, Trump issued an executive order that revises how certain tariffs interact and “stack.” While not impacting Reciprocal Tariffs, this order changes whether Section 232 automotive tariffs, Section 232 steel and aluminum tariffs, and IEEPA tariffs on products of Canada and Mexico remain cumulative. This amendment was made retroactive to entries made on or after March 4, 2025. Corrections to past entries must be submitted no later than 12:01 a.m. EDT on May 16, 2025.

For Canada and Mexico, the existing IEEPA tariffs are unaffected by the Order. This means United States-Mexico-Canada Act (USMCA)-compliant goods will continue to be subject to a zero percent IEEPA tariff rate, non-USMCA-compliant goods will be subject to a 25 percent IEEPA tariff, and non-USMCA-compliant energy and potash will see a 10 percent IEEPA tariff. If the administration ended these IEEPA tariffs, USMCA-compliant goods would continue to receive preferential treatment, while non-USMCA-compliant goods would be subject to a 12 percent Reciprocal Tariff.

For China, the existing 20 percent IEEPA tariff will remain in effect in addition to this new 125 percent Reciprocal Tariff for a total 145 percent IEEPA and Reciprocal Tariff rate.

Yes, the previous 20 percent China IEEPA tariff will continue to apply, in addition to the Section 232 steel and aluminum tariffs. However, products that are subject to Section 232 steel and aluminum tariffs and the automobile tariffs are exempted from the Reciprocal Tariffs. In other words, only a 20 percent tariff will apply to China-origin steel and aluminum articles, instead of a 10 percent China-origin Reciprocal Tariff, but the Section 232 steel and aluminum tariffs will still apply. 

The de minimis exemption permits duty free importation of certain low-value shipments valued at under $800. As of May 2, 2025, at 12:01 a.m. EDT, the de minimis exemption is no longer available for products from China and Hong Kong.

The following duties will now apply for those goods:

• For packages not coming through the mail that previously would qualify for de minimis: now subject to all applicable duties (Most Favored Nation, IEEPA, etc.). 
• For packages coming through the mail that previously qualified for de minimis: packages were initially subject to a 120 percent tariff if the carrier reports the product value, or a $100 charge per product if no value is reported. The carrier can choose which will apply. The executive order published on May 12, 2025 modified the tariffs for packages coming through the mail as follows:
  • As of May 14, 2025, at 12:01 a.m. EDT, packages will be subject to a to 54 percent tariff if the carrier reports the product value. 
  • The $100 charge per product if no value is reported remains the same. 
  • Pursuant to the same executive order, the charge per product will no longer increase to $200 on June 1, 2025, as originally ordered. 
• At any time, CBP can decide that a formal entry process is required, instead of the tariff or charge above.  

Currently, the de minimis tariffs do not apply to Macau, but the USTR is reviewing whether it should extend to Macau. The executive order is available here, as well as the April 8 and April 9 amendments

A drawback is a duty refund available for products imported into, but not used, in the U.S. and which are subsequently exported or destroyed. Trump’s prior trade actions, including the earlier IEEPA and Section 232 tariffs, specified whether the tariffs would be drawback-eligible, but the Order is silent on the issue. However, on April 4, 2025, CBP circulated additional guidance to importers that confirmed that importers will be able to claim drawback to recover up to 99 percent of the duties paid. Drawback eligibility should offer some relief to importers and potentially mitigate the impact of the Reciprocal Tariffs.

Chapter 98 includes special classification provisions based on the use or condition of a product. With some exceptions, the Reciprocal Tariffs are not imposed where a product is properly entered under Chapter 98 of the tariff schedule. 

Despite the general rule, the Reciprocal Tariffs will still apply to certain products:

• The Reciprocal Tariffs apply to goods exported for repairs or alterations and then re-imported into the U.S. as well as metals manufactured in the U.S. that are exported for further processing and re-imported. However, the Reciprocal Tariffs are only applied to the value of the repairs, alterations, or processing performed in the foreign country. For example, if a product whose value is $5,000 is exported from the U.S. to a foreign country for repair, and the importer pays $1,000 for that repair, the Reciprocal Tariffs will only apply to the $1,000 repair. 
• The Reciprocal Tariffs also still apply to goods assembled abroad using U.S. components. However, the Reciprocal Tariffs are only applied to the value of the assembled good after subtracting the value of the U.S. parts. For example, if a product whose value is $4,000 is imported into the U.S. following assembly in a country subject to the Reciprocal Tariffs and the product is composed of U.S. parts totaling $2,500, the Reciprocal Tariffs will only apply to the remaining value of $1,500.

The Reciprocal Tariffs will not apply to goods that are eligible for “domestic status” under 19 CFR 146.43, meaning U.S.-origin or previously imported goods. Goods which are admitted to FTZs on or after April 9, 2025, when the country-specific tariff increases take effect, must be admitted as “privileged foreign status” under 19 CFR 146.41, therefore fixing the duty rate. The Order’s impact on products admitted under the “privileged foreign status” prior to April 5, when the 10 percent tariff rate on all countries takes effect, is unclear. 

According to the Order, the Reciprocal Tariffs will remain in effect until Trump determines that the threat posed by the trade deficit and underlying nonreciprocal treatment is “satisfied, resolved, or mitigated.”

The Order also contains modification authority, allowing Trump to increase the tariff if trading partners retaliate or decrease the tariffs if trading partners take significant steps to remedy non-reciprocal trade arrangements and align with the U.S. on economic and national security matters.

As of the date of this publication, countries have announced the following retaliatory measures: 

• China announced that it would impose an equivalent 34 percent tariff on all products imported from the U.S. on April 10, 2025, the day after the 34 percent Reciprocal Tariff on China began. Following China’s announcement, Trump amended the Reciprocal Tariffs to increase the tariff rate on China-origin goods from 34 percent to 84 percent. This action prompted China to similarly increase its own tariff on U.S. goods to 84 percent. On April 11, China raised its tariff rate to 125 percent in response to the U.S.’s 125 percent rate. These steps are in addition to previously imposed retaliatory trade measures.
• In addition to retaliatory trade measures, China requested a dispute consultation with the U.S. through the World Trade Organization (WTO) regarding the imposition of the Reciprocal Tariffs. This is the third WTO dispute consultation initiated regarding the administration’s recent tariff actions.
• Although Canada was not included on the Reciprocal Tariff list, Canada is still subject to 25 percent automotive tariffs. Effective April 9, 2025, Canada imposed a 25 percent tariff on U.S.-origin imported autos, in addition to previously imposed retaliatory measures. 
• On April 9, 2025, the EU voted to approve the first phase of its response to increasing U.S. tariffs, enacting tariffs up to 25 percent on a variety of U.S. goods in response to the Section 232 steel and aluminum tariffs levied earlier this year. These tariffs were set to take effect April 15. However, on April 10, acknowledging the pause on country-specific Reciprocal Tariffs, the EU announced a 90-day pause to its response to the steel and aluminum tariffs. 
• The U.K.’s trade secretary announced that they would work with the U.S. to negotiate an exemption to the tariffs. On April 4, 2025, the U.K. government published a list of hundreds of U.S. products, requesting input from businesses on what the government’s response to the tariffs should be. On May 8, 2025, the White House announced that the U.S. and U.K. had reached a trade deal, which grants certain exemptions for U.K.-origin products, such as automobiles, steel, and aluminum.