Historical reciprocal tariff for CR-origin goods

A “historical reciprocal tariff for CR-origin goods” is a past U.S. trade measure that may have imposed an additional duty on goods identified as originating in CR, commonly a country code for Costa Rica. “Reciprocal” generally refers to a measure intended to address tariff or trade barriers associated with another country. “IEEPA” is the International Emergency Economic Powers Act, a statutory authority that can support certain emergency-based import measures.

For an importer, the key terms are country of origin, tariff classification, and additional duty. Country of origin is where the goods were made or substantially transformed—not necessarily where they were shipped from. Tariff classification is the product’s HTSUS code. Because this measure is described as historical, do not assume it applies to current entries: confirm its effective period, entry-date rules, product scope, exclusions, and whether another measure replaced or modified it using current official sources or a qualified customs professional.

What to check

• Verify whether “CR” means the relevant country of origin and document the product’s origin under U.S. origin rules.
• Confirm the complete HTSUS classification and read the measure’s product scope, including any listed exclusions or special provisions.
• Check the measure’s status and effective dates against the entry date; a historical record may no longer govern current imports.
• Determine whether the measure is an additional duty applied on top of ordinary MFN or preferential duties, and review any interaction with a trade agreement or other tariff program.
• Retain supporting records and ask a customs broker or trade attorney to review uncertain origin, classification, exclusion, or IEEPA applicability questions.