Historical reciprocal tariff for LK-origin goods

A historical reciprocal tariff for LK-origin goods is an additional import measure that was associated with goods whose country of origin was Sri Lanka (ISO country code “LK”). “Reciprocal” generally refers to a tariff policy intended to respond to the treatment of U.S. goods in another country. “IEEPA” means the International Emergency Economic Powers Act, a U.S. law that can authorize certain import-related actions during a declared national emergency. “Historical” indicates that the measure concerns a past period or prior tariff treatment; it does not by itself show that the measure currently applies.

For an importer, the measure type matters because an IEEPA charge may be imposed in addition to the normal HTSUS duty, rather than replacing the product’s ordinary tariff classification. Applicability commonly depends on the product’s HTSUS classification, country of origin, entry or import date, and any stated exclusions or exceptions. The importer remains responsible for using reasonable care and should obtain customs-broker or trade counsel advice when the facts or legal status are unclear.

What to check

• Verify the product’s country of origin under U.S. customs rules; the shipping country or seller’s location is not necessarily the origin.
• Confirm the complete HTSUS classification, including any relevant additional-duty provision, and compare it with the measure’s covered tariff lines.
• Check the official measure text and current customs guidance for the relevant entry date, effective period, exclusions, exceptions, and any changes or termination notices.
• Determine whether the measure is an additional duty, and calculate it separately from the ordinary HTSUS duty, merchandise processing charges, and other applicable fees.
• Keep records supporting classification, origin, valuation, and the entry date; ask a licensed customs broker or trade attorney to review uncertain or historical entries.