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U.S. CBP implements tariff modifications to address “stacking”

Effective May 16, 2025, the Harmonized Tariff Schedule of the United States (HTSUS) is modified.

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U.S. Customs and Border Protection yesterday released a notice regarding the implementation of tariff modifications pursuant to Executive Order 14289, addressing the elimination of overlapping tariffs on certain imported articles.

Effective May 16, 2025, the Harmonized Tariff Schedule of the United States (HTSUS) is modified for covered articles. The modifications prioritize tariff actions to prevent stacking. For example, if an article is subject to tariffs under section 2(a) of Executive Order 14289, it will not incur additional tariffs listed in sections 2(b) through (e).

The notice also specifies conditions under which goods qualifying for preferential treatment under the United States-Mexico-Canada Agreement (USMCA) will be exempt from certain additional tariffs. Importers can request refunds for tariffs paid that are not required under the new order.

Background

The United States has imposed various tariffs under statutory authorities and executive orders to safeguard national security and confront threats. Executive Order 14289, issued on April 29, 2025, aims to prevent the cumulative effect of overlapping tariffs on certain articles. The order outlines procedures for determining applicable tariffs when an article is subject to multiple tariff actions. Read TradeNewsFlash

For more information, contact a professional with KPMG Trade & Customs services:

Andrew Siciliano
Partner, U.S. & Global Practice Leader

E: asiciliano@kpmg.com

Doug Zuvich
Partner

E: dzuvich@kpmg.com

Irina Vaysfeld
Principal

E: ivaysfeld@kpmg.com

John L. McLoughlin
Principal

E: jlmcloughlin@kpmg.com

Luis (Lou) Abad
Principal

E: labad@kpmg.com

George Zaharatos
Principal

E: gzaharatos@kpmg.com

Christopher Young
Principal

E: christopheryoung@kpmg.com

Amie Ahanchian
Principal

E: aahanchian@kpmg.com

Gisele Belotto
Principal

E: gbelotto@kpmg.com

Steve Brotherton
Principal

E: sbrotherton@kpmg.com

Jessica Libby
Principal

E: jlibby@kpmg.com

Dawn Olesky
Principal

E: dolesky@pmg.com

Frances Xing
Principal

E: francesxing@kpmg.com

 

 

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