Historical reciprocal tariff for RS-origin goods

A historical reciprocal tariff is an additional U.S. import measure that was designed to respond to the trade treatment applied by another country to U.S. goods. “RS-origin goods” means products determined to originate in RS under U.S. customs origin rules. “IEEPA” refers to the International Emergency Economic Powers Act, the legal authority used for certain trade-related emergency measures.

This type of measure typically affects importers entering covered goods from the specified country or origin, subject to the measure’s product scope, exclusions, and time period. It matters because the importer may need to determine whether the tariff applies, report the correct classification and origin, and account for any additional duty separately from the ordinary HTSUS duty. Because this is a historical measure, confirm the relevant entry date and whether the measure was in effect for that entry; a customs broker or trade professional may be needed for close classification or origin questions.

What to check

• Confirm the product’s country of origin under U.S. substantial-transformation rules; the shipping country alone may not establish origin.
• Check the measure’s official product scope, exclusions, and any HTSUS provisions against the complete tariff classification.
• Verify the entry date and measure status for each shipment, especially for historical entries, corrections, or post-entry claims.
• Determine whether the additional IEEPA duty is reported separately from normal customs duty and review the applicable entry instructions.
• Keep supporting records for classification, origin, value, and any exclusion claim, and ask a customs broker to review uncertain cases.