Agricultural Products for Religious Purpose Exempted from Reciprocal Tariffs
Exemptions
for Agricultural Products from Reciprocal Tariffs
Key
Points
·
Effective Date:
o
Covers goods entered for consumption, or withdrawn
from warehouse for consumption, on or after 12:01 am EST on November 13,
2025.
·
Scope of Exemption:
o
237 agricultural HTSUS classifications and 11
specific categories of agricultural products are newly exempt from
reciprocal tariffs.
o
These are listed in Annex I of the November
14, 2025, Executive Order and described in subdivision (iii)(b) to U.S. note
2(v) to subchapter III of chapter 99 of the HTSUS.
·
Categories—Special Exemptions (HTSUS subheadings):
1.
Etrogs
(0805.90.01)
2.
Tropical fruit, nesoi,
frozen (0811.90.80)
3.
Certain vegetable material (e.g., date palm
branches) for religious purposes (1404.90.90)
4.
Bakery/pastry products for religious use
(1905.90.10)
5.
Communion wafers, pharmaceutical capsules, rice
paper—religious use (1905.90.90)
6.
Acai (2008.99.21)
7.
Citrus juice (not orange, grapefruit, lime), Brix
≤ 20, except lemon, concentrated (2009.31.60)
8.
Coconut water or acai juice (2009.89.70)
9.
Coconut water (2009.90.40)
10. Acai
beverage preparations (2106.90.99)
11. Non-citrus
essential oils for religious use (3301.29.51)
·
Entry Subheading for Exemption:
o
Subheading 9903.01.32: Use this
for all products exempted by Annex II except the 11 new categories below.
o
Subheading 9903.02.78: Use this
for the 11 categories mentioned above.
·
Documentation Required:
o
Filers must retain proof of intended use,
especially for religious-purpose exemptions.
Entry
Correction Process
·
For entries already filed after Nov 13,
2025:
o
Filed in last 10 days: Correct
within 10 days of cargo release from CBP—before duty deposit—to avoid the
refund process.
o
Unliquidated with duties deposited: File a post
summary correction (PSC) to reclaim refundable duties.
o
Liquidated: File a protest within 180
days under 19 U.S.C. 1514 to request a refund.
·
Additional guidance will be issued by CBP via CSMS
messages.
Summary
Table
|
Product/Classification |
Subheading to Use |
Exemption Type |
|
237 HTSUS agricultural
classifications (see Annex I) |
9903.01.32 |
Reciprocal tariff exemption |
|
11 specified agricultural
categories (see above) |
9903.02.78 |
Reciprocal tariff exemption |
|
Products entered after Nov 13,
2025, under old subheadings |
Correct to new exemption
subheading and seek refund if eligible |
|
What This Means
If you import agricultural products now covered by these exemptions, update
entry filings to the appropriate subheading (9903.01.32 or 9903.02.78),
maintain required use documentation, and seek corrections/refunds as needed for
recently entered merchandise.
The purpose of
this message is to provide updated guidance regarding certain exemptions from the
tariffs on imported merchandise imposed by Executive Order 14257, issued April 2,
2025, “Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices that
Contribute to Large and Persistent Annual United States Goods Trade Deficits,” as
amended (the “reciprocal tariffs”). The November
14, 2025, Executive Order, “Modifying the Scope of the Reciprocal Tariff with Respect
to Certain Agricultural Products,” provides updates to the products exempted from
reciprocal tariffs.
GUIDANCE
Effective with respect to goods entered for consumption, or withdrawn from
warehouse for consumption, on or after 12:01 am eastern standard time on November
13, 2025, 237 agricultural HTSUS classifications, and eleven additional categories
of agricultural products, described in new
subdivision (iii)(b) to U.S. note 2(v) to subchapter III of chapter 99 of the HTSUS,
are added to Annex II of Executive Order 14257, as amended, which identifies the
products to which the reciprocal tariffs do not apply. The list of added agricultural
products can be found in Annex I of the November 14, 2025, Executive Order. Thus,
products that are properly classifiable under these 237 HTSUS classifications, or
the eleven additional categories of products described in U.S. note 2(v)(iii)(b)
to subchapter III of chapter 99 of the HTSUS, are now exempt from reciprocal tariffs. With the exception of products listed in the paragraph
below, filers should use subheading 9903.01.32 when entering such goods to
declare the goods as exempt from reciprocal tariffs.
Filers should use
subheading 9903.02.78 when entering goods described by one of the categories
of agricultural products that are described in new subdivision (iii)(b) to U.S.
note 2(v) to subchapter III of chapter 99 of the HTSUS to declare the goods as exempt
from reciprocal tariffs. The categories of
agricultural products that are described in new subdivision (iii)(b) to U.S. note
2(v) to subchapter III of chapter 99 of the HTSUS are:
1.
Etrogs (classifiable
in subheading 0805.90.01)
2.
Tropical fruit, nesoi, frozen,
whether or not previously steamed or boiled (classifiable in subheading 0811.90.80)
3.
Date palm branches, Myrtus branches, or other vegetable
material for religious purposes only (classifiable in subheading 1404.90.90)
4.
Bread, pastry, cakes, biscuits and similar baked products,
nesoi, and puddings, whether or not containing chocolate,
fruit, nuts or confectionery, for religious purposes only (classifiable in subheading
1905.90.10)
5.
Bakers’ wares, communion wafers, empty capsules suitable
for pharmaceutical use, sealing wafers, rice paper and similar products, nesoi, for religious purposes only (classifiable in subheading
1905.90.90)
6.
Acai (classifiable in subheading 2008.99.21)
7.
Citrus juice of any single citrus fruit (other than
orange, grapefruit or lime), of a Brix value not exceeding 20, concentrated, unfermented,
except for lemon juice (classifiable in subheading 2009.31.60)
8.
Coconut water or juice of acai (classifiable in subheading
2009.89.70)
9.
Coconut water (classifiable in subheading 2009.90.40)
10.
Acai preparations for the manufacture of beverages (classifiable
in subheading 2106.90.99)
11.
Essential oils other than those of citrus fruit, other,
nesoi, for religious purposes only (classifiable in subheading
3301.29.51)
Filers must ensure
that all supporting documentation that substantiates proof of the product’s intended
use, where applicable, is kept on file for recordkeeping purposes.
For any entries
that have been filed with subheadings 9903.01.25, 9903.02.02-9903.02.73 that include the agricultural products identified
as exempt from reciprocal tariffs and that have been entered for consumption or
withdrawn from warehouse for consumption on or after 12:01am eastern standard time
on November 13, 2025, importers should take
action as necessary to correct entries to identify any products that are exempt
from reciprocal tariffs pursuant to this amendment as soon as possible. For entries filed within the last 10 days, correct
entries within 10 days of the cargo’s release from CBP custody and prior to estimated
duties being deposited to avoid needing refunds. For unliquidated entries for which estimated duties
have already been deposited, importers may file a post summary correction (PSC)
to request a refund. Upon PSC approval, the
refund will be issued at liquidation. For
liquidated entries, importers may request a refund by filing a protest within 180
days after liquidation in accordance with 19 U.S.C. 1514.
CBP will provide
additional guidance to the trade community through CSMS messages as appropriate.