Historical reciprocal tariff on China and Hong Kong goods

A historical reciprocal tariff is an additional U.S. import measure that was applied to certain goods associated with China or Hong Kong under the International Emergency Economic Powers Act (IEEPA). “Reciprocal” generally refers to a policy intended to respond to trade barriers or other unequal treatment identified by the U.S. government. The measure is separate from the ordinary tariff already listed in the Harmonized Tariff Schedule of the United States (HTSUS).

It typically affects U.S. importers, customs brokers, and sellers bringing covered merchandise into the United States. Whether a product is covered depends on factors such as the HTSUS classification, country of origin, entry or withdrawal date, and any listed exclusions or exceptions. The importer of record is generally responsible for declaring the correct classification, origin, and any applicable additional duty, so this type of measure can affect landed cost, customs entry preparation, and recordkeeping.

What to check

• Confirm the product’s HTSUS classification and do not rely only on its commercial description or country of shipment.
• Verify the product’s customs country of origin, including whether substantial transformation occurred outside China or Hong Kong.
• Check the official measure text and U.S. Customs and Border Protection guidance for the applicable entry period, exclusions, exceptions, and reporting instructions.
• Determine whether the measure is an additional duty that must be reported separately from the ordinary HTSUS duty and other fees.
• Ask a licensed customs broker or trade professional to review uncertain classification, origin, exclusion, or historical-entry issues.