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ARTICLE · 21 MAY 2025

New CBP Guidance Clarifies Tariff "Stacking," Refund Procedures

Cassidy Levy Kent LLP
Cassidy Levy Kent LLP
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Cassidy Levy Kent LLP

Cassidy Levy Kent LLP

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Today U.S. Customs and Border Protection (CBP) released modifications to the Harmonized Tariff Schedule of the United States ("HTSUS") intended to clarify how importers...

United StatesInternational Law
James E. Ransdell
James E. Ransdell
Martin Schaefermeier
Martin Schaefermeier
William Baldwin
William Baldwin
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Today U.S. Customs and Border Protection (CBP) released modifications to the Harmonized Tariff Schedule of the United States ("HTSUS") intended to clarify how importers should apply tariffs and seek refunds pursuant to a "stacking" hierarchy governing tariffs imposed pursuant to Section 232 of the Trade Expansion Act of 1962 (Section 232) on automobiles, automobile parts, steel, derivative steel articles, aluminum, and derivative aluminum articles, as well as tariffs imposed pursuant to the International Economic Emergency Economic Powers Act (IEEPA) on Canada and Mexico. Relatedly, recent guidance has also narrowed the scope of "energy" and "energy resource" products subject to a 10% (rather than 25%) IEEPA Canada tariff rate. The updated guidance concerning the applicability of each regime will be relevant for a wide variety of importers.

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