U.S. Customs and Border Protection (CBP) provided guidance on the “Stacking” of increased tariffs and the hierarchy of which increased tariffs apply. These provisions are retroactive for covered articles entered for consumption, or withdrawn from warehouse for consumption, on or after March 4, 2025. For covered articles that were entered for consumption, or withdrawn from warehouse for consumption, on or after March 4, 2025, and for which the accompanying duty payment included multiple tariff actions listed in EO 14289, importers may request a refund of the duties no longer due pursuant to EO 14289.

For articles subject to more than one of the five tariff actions addressed in EO 14289, filers will pay duty in accordance with the prioritization below. “Subject to” means that duty more than 0% is owed under the tariff action. Filers should calculate duties in the following order, with the understanding that 232 Steel and 232 Aluminum may apply to the same article.

The following five tariff actions: 232 Auto/Auto Parts – Proclamation 10908, IEEPA Canada – Executive Order 14193, IEEPA Mexico – Executive Order 14194, 232 Aluminum – Proclamation 9704 and 232 Steel – Proclamation 9705 are addressed below and the hierarchy to apply:

1. First, filers should determine if an article is subject to the 232 Auto/Auto Parts tariff. If so, then the article IS NOT subject to the IEEPA Canada, IEEPA Mexico, 232 Aluminum, or 232 Steel tariffs. For articles not subject to the 232 Auto/Auto Parts tariff, proceed to #2 below.

• NOTE: Parts of passenger vehicles and light trucks that qualify for preferential treatment under United States-Mexico-Canada Agreement (USMCA), ARE NOT subject to the 232 Auto/Auto Parts tariff or the IEEPA Canada or IEEPA Mexico tariff. For auto parts that qualify for USMCA, proceed to #3 below.

2. Next, filers should determine if an article is subject to the IEEPA Canada or IEEPA Mexico tariff. If so, then the article IS NOT subject to the 232 Aluminum or 232 Steel tariffs. For articles not subject to the IEEPA Canada or IEEPA Mexico tariff, proceed to #3 below.

• NOTE: Articles that qualify for preferential tariff treatment under USMCA, ARE NOT subject to the IEEPA Canada or IEEPA Mexico tariffs. For such articles, proceed to #3 below.

3. Next, filers should determine if an article is subject to the 232 Aluminum and/or 232 Steel tariff. For derivative products subject to both the 232 Aluminum and 232 Steel tariffs, duties will be owed on both the value of the aluminum and steel content of that product.

• NOTE: Aluminum and aluminum derivative products from Russia, and imports of such aluminum products from any country containing aluminum smelt or cast in Russia, ARE subject to the corresponding Section 232 duty rate of 200 percent.

An article subject to the tariff actions identified in this guidance is still subject to other applicable duties, taxes, fees, exactions, and charges, such as, but not limited to, those set forth in column 1 or 2 of the Harmonized Tariff Schedule of the United States (HTSUS); duties imposed pursuant to Section 301 of the Trade Act of 1974, as amended; duties imposed pursuant to EO 14195, “Imposing Duties To Address the Synthetic Opioid Supply Chain in the People’s Republic of China”, as amended; antidumping and countervailing duties; etc.

The link to the CBP CSMS is available here.

JSC will continue to monitor the situation and provide updates when available.

If you have any questions, please contact our Compliance Team or your JSC account supervisor.