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. Only two subheadings, 3301.12.00 and 3301.90.50, which cover some essential oils, are exempt from the Brazil tariffs and not reciprocal tariffs.
Other minor differences account for existing tariff exemptions. 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. Fertilizers of subheadings 3104.20.00, 3104.30.00 and 3104.90.01 had already been exempt from reciprocal tariffs so only appear on the new Brazil exemption list.
Coffee had already been removed from the global reciprocal tariff list, but, as Sen. Catherine Cortez-Masto, D-Nev., noted this week, the higher 40% tariffs for Brazil were still in place. Brazil is the largest supplier of coffee for the U.S., and coffee is among its top 10 exports to the U.S.
Brazilian beef will now also be spared the 40% tariff, as well as reciprocal tariffs. Although beef is a product that is produced domestically at scale, there has been political pressure over the rising cost of ground beef, up 11% between September 2024 and September 2025, according to government data.
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.