Addressing Certain Tariffs on Imported Articles
This Executive Order clarifies how several recent U.S. tariff actions interact and prevents certain tariffs from “stacking” (being added on top of one another) when they apply to the same imported article. It identifies specific tariff actions (new auto tariffs, drug- and migration-related duties at the northern and southern borders, and longstanding aluminum and steel tariffs) and sets rules for which tariff will govern when the same product would otherwise be hit by more than one of those measures. The order directs Customs and other agencies to update classifications, guidance, and systems (including making changes to the Harmonized Tariff Schedule of the United States, HTSUS) by May 16, 2025, and applies retroactively to entries on or after March 4, 2025. The practical effect is to reduce the maximum combined duty that can be imposed on a single article when multiple listed tariffs would otherwise apply, while preserving the independent validity of each underlying tariff action. It leaves intact other duties and charges not listed in the order (for example, section 301 tariffs, antidumping/countervailing duties, and HTSUS column 1 duties), and instructs agencies to coordinate implementation and process any refunds due under existing CBP procedures.
Key Points
- 1Purpose and scope: The order applies only to tariffs imposed by a defined set of actions: Proclamation 10908 (automobiles), Executive Orders 14193/14194 and their amendments (duties tied to illicit drugs and border situations), and the aluminum and steel proclamations (Procs. 9704/9705 and subsequent amendments, including 2025 proclamations).
- 2Non-stacking rule (main rule):
- 3- If an article is subject to the automobile tariffs (Proclamation 10908), it cannot also be charged the tariffs listed under the border- or metal-related actions (no additional tariffs from 2(b)–2(e)).
- 4- If an article is subject to the border-related tariffs (2(b) or 2(c)), it cannot also be charged the aluminum/steel tariffs (2(d) or 2(e)).
- 5- Aluminum and steel tariffs (2(d) and 2(e)) can be applied together to an article if the article meets the conditions for both.
- 6Interaction with other duties: The order does not change or eliminate other trade duties, taxes, fees, or charges not in the listed actions; those may still be cumulative with the tariffs covered by this order (for example, section 301 duties, antidumping/countervailing duties).
- 7Implementation and timing: The Secretary of Homeland Security (through CBP), in consultation with Treasury and in coordination with Commerce and USTR, must update guidance, systems, and the HTSUS as needed. HTSUS changes must be made by 12:01 a.m. EDT on May 16, 2025. The order applies retroactively to entries made on or after March 4, 2025; refunds will be handled under existing CBP procedures.
- 8Legal and administrative limits: The order preserves the independent legal validity of the underlying tariff actions, does not impair agency authorities, must be implemented consistent with law and available appropriations, and does not create private enforceable rights.