This message provides further guidance following CSMS# 64916414 issued May 1, 2025.
The Federal Register Notice, “Notice of Implementation of Addressing Certain Tariffs on Imported Articles Pursuant to the President’s Executive Order 14289”, was posted for public inspection on May 15, 2025.
Executive Order (EO) 14289 (90 FR 18907) sets out the procedure for determining which of multiple tariffs will apply to an article when that article is subject to more than one of the tariff actions identified in the EO. Specifically, the EO pertains to the application of tariffs imposed by the following five presidential actions:
a) 232 Auto/Auto Parts - Proclamation 10908 of March 26, 2025 (Adjusting Imports of Automobiles and Automobile Parts into the United States), as amended;
b) International Emergency Economic Powers Act (IEEPA) Canada - Executive Order 14193 of February 1, 2025 (Imposing Duties to Address the Flow of Illicit Drugs Across Our Northern Border), as amended;
c) IEEPA Mexico - Executive Order 14194 of February 1, 2025 (Imposing Duties to Address the Situation at Our Southern Border), as amended;
d) 232 Aluminum - Proclamation 9704 of March 8, 2018 (Adjusting Imports of Aluminum into the United States), as amended, and
e) 232 Steel - Proclamation 9705 of March 8, 2018 (Adjusting Imports of Steel into the United States), as amended.
GUIDANCE
For articles subject to more than one of the five tariff actions addressed in EO 14289, filers will pay duty in accordance with the prioritization below. “Subject to” means that duty more than 0% is owed under the tariff action. Filers should calculate duties in the following order, with the understanding that 232 Steel and 232 Aluminum may apply to the same article.
1. First, filers should determine if an article is subject to the 232 Auto/Auto Parts tariff. If so, then the article IS NOT subject to the IEEPA Canada, IEEPA Mexico, 232 Aluminum, or 232 Steel tariffs. For articles not subject to the 232 Auto/Auto Parts tariff, proceed to #2 below.
o NOTE: Parts of passenger vehicles and light trucks that qualify for preferential treatment under United States-Mexico-Canada Agreement (USMCA), ARE NOT subject to the 232 Auto/Auto Parts tariff or the IEEPA Canada or IEEPA Mexico tariff. For auto parts that qualify for USMCA, proceed to #3 below. Read More→
https://content.govdelivery.com/bulletins/gd/USDHSCBP-3e0a63e?wgt_ref=USDHSCBP_WIDGET_2
