Historical reciprocal tariff for LS-origin goods

A historical reciprocal tariff is an additional trade measure that applied, or may have applied, to goods associated with the specified origin under the International Emergency Economic Powers Act (IEEPA). “Reciprocal” generally refers to a policy intended to respond to the trade treatment imposed by another country, while “historical” indicates that the measure is being shown for past reference and may not be in force now.

This type of measure typically affects importers bringing covered merchandise into the United States when the goods meet the stated country-of-origin and product-scope conditions. It matters because an applicable additional duty can increase the landed cost and must be reported separately or through the required tariff classification and entry instructions. Confirm the measure’s legal scope, effective period, exclusions, and current status using official sources; a customs broker or trade counsel may be needed for difficult origin or classification questions.

What to check

• Confirm whether the measure is historical only or currently applicable for the intended entry date.
• Verify the goods’ country of origin under U.S. customs origin rules; do not rely solely on the shipping country.
• Review the measure’s product scope, exclusions, and any listed Harmonized Tariff Schedule (HTSUS) provisions.
• Check whether the tariff is an additional duty and how it must be reported on the customs entry.
• Keep records supporting classification, origin, supplier statements, and any exclusion claim, and seek broker or counsel review when the facts are uncertain.