On September 15, 2025, the U.S. Department of Commerce issued a Federal Register notice announcing that new tariff reductions on imports from Japan—including automobiles, auto parts, civil aircraft, and certain other goods—will take effect beginning September 16, 2025. These measures implement the U.S.-Japan trade agreement, which was finalized on July 22, 2025, and formalized by Executive Order 14345 signed on September 4, 2025. Please see our previous post here for more details on the U.S.-Japan deal.

Under the new rules, Japanese automobiles, trucks, and auto parts with a current most-favored nation (“MFN”) duty rate of less than 15% will now be subject to a flat 15% tariff rate. These goods must be entered under HTSUS subheading 9903.94.41 for vehicles and 9903.94.43 for parts. For imports with an MFN rate of 15% or more, no additional duty will apply, and these goods should be entered under HTSUS subheadings 9903.94.40 (vehicles) and 9903.94.42 (parts).

In a related provision, civil aircraft and aircraft parts imported of Japanese origin will continue to be exempt from Section 232 tariffs on steel, aluminum, and copper. These goods are also exempt from reciprocal tariffs under the trade deal and should be reported under HTSUS subheading 9903.96.02.

Finally, beginning on September 16, 2025, any other Japanese goods must be imported under a flat 15% reciprocal tariff and should be filed under subheading 9903.02.73. As a reminder, this rate will also apply retroactively to eligible imports dating back to August 7, 2025. Japanese goods with an MFN duty rate above 15% will remain subject only to the MFN/Column 1 duty and must be imported under HTSUS subheading 9903.02.72. For those importers who have entries going back to August 7, 2025, post-summary corrections will need to be filed revising the appropriate HTSUS as noted in CSMS Message No. 66146676 in order to claim the retroactive modifications to the tariffs under the trade deal with Japan.

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