Ag Products Under 238 Subheadings Exempted From 40% Additional Brazil Tariff
President Donald Trump issued an executive order Nov. 20 exempting 238 tariff schedule subheadings covering agricultural products from the 40% additional International Emergency Economic Powers Act tariff on Brazil. The new exemptions take retroactive effect Nov. 13 at 12:01 a.m ET.
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The list of newly exempt subheadings for Brazil is nearly identical to the recent list of 237 subheadings exempted from IEEPA reciprocal tariffs. Five subheadings are listed as exempt from the 40% Brazil tariff that aren’t exempt from reciprocal tariffs: 3104.20.00, 3104.30.00, 3104.90.01, 3301.12.00, 3301.90.50, which cover some fertilizers and essential oils.
Brazil nuts under subheading 0801.21.00, frozen orange juice under 2009.11.00, and fresh orange juice under 2009.12.25 and 2009.12.45 aren't listed among the newly exempt subheadings because they were already exempted from the 40% tariffs when they were imposed.
New subheading 9903.01.90 will cover goods under the newly exempt subheadings. CBP said in a CSMS message that entries of goods that qualify for the new exemptions should be corrected within 10 days of cargo release and prior to estimated duties being deposited. If duties have been deposited, a post-summary correction should be filed. For liquidated entries, importers may request a refund by filing a protest, CBP said.