Semiconductors Excluded from Reciprocal Tariffs
14 April 2025 03 MINS. Read USA
On April 11, 2025, U.S. President Trump announced an exclusion for certain semiconductors from the reciprocal tariffs. The exclusion is retroactive to the start of the tariffs on April 5, 2025. Importers should use the additional Harmonized Tariff Schedule of the United States (HTSUS) number 9903.01.32 to apply the exclusion. An expiration date has not been published. The excluded HTS numbers are subject to all other tariffs, including Section 301 China, 20% IEEPA China, 25% IEEPA Canada & Mexico, 25% Section 232 Steel & Aluminum, and any other tariffs in place.
For shipments that have already cleared U.S. Customs, importers can have their customs broker correct any customs entries that have not yet been paid, or request a refund of duties paid by submitting a Post Summary Correction to U.S. Customs.
The purpose of this message is to provide further guidance on the additional duties due on imported merchandise which were imposed by Executive Order 14257, issued April 2, 2025, and published in the Federal Register Notice, “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), as amended by Executive Order 14259, issued on April 8, 2025, “Amendment to Reciprocal Tariffs and Updated Duties as Applied to Low-Value Imports from the People’s Republic of China,” and as further amended by the Executive Order dated April 9, 2025, “Modifying Reciprocal Tariff Rates to Reflect Trading Partner Retaliation and Alignment.”
In accordance with the April 11, 2025 Presidential Memorandum “Clarification of Exceptions Under Executive Order 14257 of April 2, 2025, as amended” (the Memorandum), products properly classified in the headings and subheadings of the Harmonized Tariff Schedule of the United States (HTSUS) listed in the Memorandum, are reproduced below. All products that are properly classified in these listed provisions will be excluded from the reciprocal tariffs imposed under Executive Order 14257, as amended, pursuant to Section 3(b)(iv) of that Order, effective for merchandise entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01AM Eastern Daylight Time on April 5, 2025:
- 8471
- 8473.30
- 8486
- 8517.13.00
- 8517.62.00
- 8523.51.00
- 8524
- 8528.52.00
- 8541.10.00
- 8541.21.00
- 8541.29.00
- 8541.30.00
- 8541.49.10
- 8541.49.70
- 8541.49.80
- 8541.49.95
- 8541.51.00
- 8541.59.00
- 8541.90.00
- 8542
For products classified in the above headings and subheadings, importers should report the secondary classification under heading 9903.01.32 to declare the exception from the reciprocal tariff provided in heading 9903.01.25, or in headings 9903.01.43 – 9903.01.62 or 9903.01.64 – 9903.01.76 on April 9, 2025, or in heading 9903.01.63 since April 9, 2025.
For products covered by the above HTSUS provisions entered for consumption or withdrawn from warehouse for consumption on or after April 5, 2025, filers should take action to correct entries as necessary to reflect the exception under heading 9903.01.32, as soon as possible within 10 days of the cargo’s release from CBP custody. 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.
CBP will provide additional guidance to the trade community through CSMS messages as appropriate.
Have Questions? Contact your local NNR Representative.
We will continue to monitor this tariff action and provide updates as they become available.