Historical reciprocal tariff for BR-origin goods

A historical reciprocal tariff is an additional U.S. import charge that was established under the International Emergency Economic Powers Act (IEEPA) and linked to goods from BR (Brazil). “Reciprocal” generally means the measure was designed in response to trade barriers or unequal treatment associated with another country. “Historical” indicates that the record concerns a past measure or period; it does not by itself show that the charge currently applies.

The measure typically affects U.S. importers of covered goods with the specified country of origin, subject to the measure’s scope, exclusions, and effective period. To determine whether it applies, compare the product’s tariff classification—usually its Harmonized Tariff Schedule of the United States (HTSUS) subheading—with the measure’s listed coverage, and verify the origin rules. Any additional duty is generally assessed in addition to the ordinary HTSUS duty, unless the official measure provides otherwise. Because IEEPA measures and origin determinations can be fact-specific, confirm the current official instructions or consult a customs broker for difficult cases.

What to check

• Confirm whether the record is historical or currently enforceable, including its effective and termination information in the official source.
• Check the complete HTSUS classification, not just the product description, and verify that the exact subheading appears within the measure’s scope.
• Document the product’s country of origin under U.S. customs rules; the shipping country, seller location, and origin are not necessarily the same.
• Review all listed exclusions, exceptions, quota provisions, and interaction rules with other trade measures before calculating landed cost.
• Keep supporting records and ask a customs broker or trade attorney to review uncertain classification, origin, or IEEPA applicability.