What Goods Are Exempt from the Global “Reciprocal” Tariffs?

Executive Order 14257 of April 2, 2025, announced the implementation of global 10% tariffs on virtually all goods coming into the United States. Although higher country-specific rates are currently suspended for 90 days and may not go into effect, the 10% tariff is a significant burden on many importers.

However, certain goods are exempt from the emergency 10% tariffs. These include:

• Goods “in transit on the final mode of transit” prior to April 5, as long as they arrive in the U.S. port by May 27.
• Specific goods identified in an Annex II to the Executive Order. Such goods, identified by general Harmonized Tariff Schedule (HTS) classifications, primarily focus on raw materials such as various metals, chemical formulations, vaccines and pharmaceuticals, petroleum products, wood products, and some semiconductors.
• Additional products identified in a “Clarification to the Executive Order” on April 11, which defined the “semiconductor” exemption as expanded to cover various electronic components and devices, including smartphones, tablets, solid-state storage drives, and semiconductor components.
• Items identified in 50 U.S.C. 1702(b), which includes humanitarian donations, informational materials (which includes but is not limited to publications, films, posters, photographs, works of art, and CDs), and personal baggage.
• The U.S.-content of goods that contain over 20% U.S. content. Such goods must be specially reported to identify the fractional tariff on the non-U.S. content of such goods.
• Goods imported under the “de minimis” exemption for packages of under $800 in value. However, this exemption is being removed for all Chinese-origin goods on May 2, 2025.

Two other categories of goods are also excluded, but only because they are subject to pre-existing special tariffs:

• Items of Mexican or Canadian country-of-origin, although such items are currently subject to a different 25% tariff unless qualified for duty preferences under the United States-Mexico-Canada Agreement.
• Items already covered by Section 232 steel and aluminum tariffs are exempt, although for those items a 25% existing tariff applies, so the exemption just prevents an additional tariff being stacked on top of the existing 25% tariffs.

At this time, all other goods from any country other than those identified above, or that may be added to Annex II at some future date, are subject to a universal 10% tariff.

View the EO here.