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On May 15, 2025, U.S. Customs and Border Protection (“CBP”) issued further guidance via the Cargo Systems Messaging Service (“CSMS”) for determining the order in which the various tariffs  will apply to an article when that article is subject to more than one of the tariff actions identified in Executive Order (“EO”) 14289 (90 FR 18907) of May 1, 2025. This guidance expands on the guidance previously provided in CSMS# 64916414 also issued May 1, 2025.

CSMS Message #65054270 and EO 14289 pertain to the application of tariffs imposed by the following five actions:

  • 232 Auto/Auto Parts – Proclamation 10908 of March 26, 2025 (Adjusting Imports of Automobiles and Automobile Parts into the United States), as amended;
  • International Emergency Economic Powers Act (“IEEPA”) Canada – Executive Order 14193 of February 1, 2025 (Imposing Duties to Address the Flow of Illicit Drugs Across Our Northern Border), as amended;
  • IEEPA Mexico – Executive Order 14194 of February 1, 2025 (Imposing Duties to Address the Situation at Our Southern Border), as amended;
  • 232 Aluminum – Proclamation 9704 of March 8, 2018 (Adjusting Imports of Aluminum into the United States), as amended, and
  • 232 Steel – Proclamation 9705 of March 8, 2018 (Adjusting Imports of Steel into the United States), as amended.

Notably, CSMS #65054270 does not address the IEEPA “reciprocal” tariffs imposed via EO 14257 of April 2, 2025, and modified in subsequent presidential actions.

PRIORITIZATION GUIDANCE
According to CBP, for articles subject to more than one of the five tariff rates addressed in EO 14289, filers should calculate duties in the following prioritization order, with the understanding that 232 Steel and 232 Aluminum may apply to the same article. Further, CBP states that “subject to” means that duty more than 0% is owed under the tariff action.

  • Filers should first 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 Step 2 below.
  • CBP notes that 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 Step 3 below. 
  • Second, 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 Step 3 below.
  • CBP notes that 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 Step 3 below.
  • Finally, 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.
  • CBP notes that 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%.

Importantly, goods subject to these tariff actions are still subject to other applicable duties, taxes, fees, exactions, and charges, including those set forth in column 1 or 2 of the Harmonized Tariff Schedule of the United States (“HTSUS”), duties under Section 301 of the Trade Act of 1974, as amended, as well as duties under EO 14195, “Imposing Duties To Address the Synthetic Opioid Supply Chain in the People’s Republic of China”, as amended, and antidumping and countervailing duties.

REPORTING 

For purposes of these five tariff measures in EO 14289, filers are to report the appropriate Chapter 99 HTS codes that (i) correspond to the additional duties owed and (ii) correspond to the USMCA exemption, if applicable. CBP provides the following examples:

  • Steel from Canada that does not qualify for preferential treatment under USMCA – Report 9903.01.10 / 25 percent (IEEPA Canada).
  • Steel from Canada that does qualify for preferential treatment under USMCA – Report 9903.81.87 / 25 percent (232 Steel) and 9903.01.14 (IEEPA Canada exemption for products that qualify for USMCA). 

This guidance does not alter reporting requirements for tariffs outside of EO 14289.

EFFECTIVE DATE
Importantly, EO 14289 and this supporting guidance apply retroactively to entries of merchandise subject to these five tariff measures and entered for consumption or withdrawn from warehouse for consumption on or after March 4, 2025.

REFUNDS OF PREVIOUS DUTY PAYMENTS

As noted above, these prioritization provisions apply retroactively for covered articles entered for consumption, or withdrawn from warehouse for consumption, on or after March 4, 2025. Therefore, importers may request a refund of the duties no longer due pursuant to EO 14289 for covered articles that were entered for consumption, or withdrawn from warehouse for consumption, on or after March 4, 2025, and for which the importer’s duty payment included multiple of these tariffs listed in EO 14289.

Importers may file refund requests beginning May 16, 2025, by filing a post summary correction (“PSC”) for unliquidated entries or filing a protest under 19 U.S.C. 1514 for entries that have liquidated but where the protest period has not expired.

CBP confirms that refunds outside of the scope of EO 14289 are not authorized. For example, this guidance does not authorize refunds pursuant to EO 14289 for 232 Autos/Auto Parts since this tariff measure is at the top of the stacking order.

The Husch Blackwell Trade team continues to monitor developments and will provide additional updates as they arise.