Agricultural Products Exempted from Reciprocal Tariffs

Customs and Border Protection (CBP) this evening, Nov. 14, provided the trade with updated guidance regarding certain exemptions from the tariffs on imported merchandise imposed by Executive Order 14257, issued April 2, 2025, “Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices that Contribute to Large and Persistent Annual United States Goods Trade Deficits,” as amended (the “reciprocal tariffs”). The Nov. 14, 2025, Executive Order, “Modifying the Scope of the Reciprocal Tariff with Respect to Certain Agricultural Products,” provides updates to the products exempted from reciprocal tariffs.

Guidance

Effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET on Nov. 13, 2025, 237 agricultural HTSUS classifications, and eleven additional categories of agricultural products, described in new subdivision (iii)(b) to U.S. note 2(v) to subchapter III of chapter 99 of the HTSUS, are added to Annex II of Executive Order 14257, as amended, which identifies the products to which the reciprocal tariffs do not apply. The list of added agricultural products can be found in Annex I of the Nov. 14, 2025, Executive Order. Thus, products that are properly classifiable under these 237 HTSUS classifications, or the eleven additional categories of products described in U.S. note 2(v)(iii)(b) to subchapter III of chapter 99 of the HTSUS, are now exempt from reciprocal tariffs. Except for products listed in the paragraph below, CBP said entry filers should use subheading 9903.01.32 when entering such goods to declare the goods as exempt from reciprocal tariffs.

CBP said entry filers should use subheading 9903.02.78 when entering goods described by one of the categories of agricultural products that are described in new subdivision (iii)(b) to U.S. note 2(v) to subchapter III of chapter 99 of the HTSUS to declare the goods as exempt from reciprocal tariffs. The categories of agricultural products that are described in new subdivision (iii)(b) to U.S. note 2(v) to subchapter III of chapter 99 of the HTSUS are:

1. Etrogs (classifiable in subheading 0805.90.01)
2. Tropical fruit, nesoi, frozen, whether or not previously steamed or boiled (classifiable in subheading 0811.90.80)
3. Date palm branches, Myrtus branches, or other vegetable material for religious purposes only (classifiable in subheading 1404.90.90)
4. Bread, pastry, cakes, biscuits and similar baked products, nesoi, and puddings, whether or not containing chocolate, fruit, nuts or confectionery, for religious purposes only (classifiable in subheading 1905.90.10)
5. Bakers’ wares, communion wafers, empty capsules suitable for pharmaceutical use, sealing wafers, rice paper and similar products, nesoi, for religious purposes only (classifiable in subheading 1905.90.90)
6. Acai (classifiable in subheading 2008.99.21)
7. Citrus juice of any single citrus fruit (other than orange, grapefruit or lime), of a Brix value not exceeding 20, concentrated, unfermented, except for lemon juice (classifiable in subheading 2009.31.60)
8. Coconut water or juice of acai (classifiable in subheading 2009.89.70)
9. Coconut water (classifiable in subheading 2009.90.40)
10. Acai preparations for the manufacture of beverages (classifiable in subheading 2106.90.99)
11. Essential oils other than those of citrus fruit, other, nesoi, for religious purposes only (classifiable in subheading 3301.29.51)

Entry filers must ensure that all supporting documentation that substantiates proof of the product’s intended use, where applicable, is kept on file for recordkeeping purposes, CBP said.

For any entries that have been filed with subheadings 9903.01.25, 9903.02.02-9903.02.73 that include the agricultural products identified as exempt from reciprocal tariffs and that have been entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. ET on Nov. 13, 2025, importers should take action as necessary to correct entries to identify any products that are exempt from reciprocal tariffs pursuant to this amendment as soon as possible. For entries filed within the last 10 days, correct entries within 10 days of the cargo’s release from CBP custody and prior to estimated duties being deposited to avoid needing refunds. For unliquidated entries for which estimated duties have already been deposited, importers may file a post summary correction (PSC) to request a refund. Upon PSC approval, the refund will be issued at liquidation. For liquidated entries, importers may request a refund by filing a protest within 180 days after liquidation in accordance with 19 U.S.C. 1514.

CSMS# 66814923 - UPDATE - Agricultural Products Exempted from Reciprocal Tariffs

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