Historical reciprocal tariff for RS-origin goods

A historical reciprocal tariff is an additional import measure that was imposed under the International Emergency Economic Powers Act (IEEPA) and was linked to the exporting country’s treatment of U.S. goods. “Reciprocal” generally means the measure was designed to respond to perceived differences in trade barriers or market access, rather than being the ordinary customs duty for the product.

“RS-origin goods” identifies goods attributed to the country or territory represented by the code “RS” in the applicable trade data. The measure typically affects U.S. importers whose entries meet the stated country-of-origin, product-classification, and time-period requirements. Because this is labeled historical, an importer must check whether it applies to a past entry, a current entry, or only records retained for reference. The additional charge, if applicable, is generally separate from the normal HTSUS duty and other import fees.

What to check

• Verify what “RS” means in the official country-code table and determine the product’s legal country of origin; do not rely only on the shipping country.
• Read the measure’s effective-period and entry-date rules, including any transition, liquidation, or correction provisions.
• Confirm the product’s HTSUS classification and check whether the measure covers that tariff provision, product description, or any listed exclusions.
• Check official instructions for the required Chapter 99 or other reporting provision, and determine how it interacts with ordinary duty and other trade measures.
• Keep documentation supporting origin, classification, valuation, and any exclusion claim; ask a licensed customs broker or trade attorney when the facts are uncertain.