U.S. Customs and Border Protection has issued a notice setting forth the HTSUS modifications implementing an additional 25 percent tariff on imports from India. This additional tariff is being imposed under the International Emergency Economic Powers Act on the grounds that India is currently directly or indirectly importing Russian oil and oil products.
The new tariff will be effective for goods entered or withdrawn from warehouse for consumption on or after 12:01 a.m. EDT on Aug. 27, except for goods that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the U.S. before that time and (2) are entered withdrawn from warehouse for consumption before 12:01 a.m. EDT on Sept. 17.
This tariff will be in addition to (1) the IEEPA “reciprocal” tariff of 25 percent that took effect Aug. 7 and (2) any other applicable duties, fees, taxes, exactions, and charges.
However, the tariff will not be imposed on (1) goods subject to existing or future Section 232 tariffs (which currently include iron or steel and derivative products, aluminum and derivative products, passenger vehicles and light trucks and their parts, and copper), (2) articles excepted under 50 USC 1702(b) (donations, informational materials, etc.), (3) articles exempt from the reciprocal tariffs, and (4) goods for which entry is properly claimed under HTSUS Chapter 98, with the exception of HTSUS 9802.00.80 (duty will apply to the value added abroad and not to U.S. value) and HTSUS 9802.00.40, 9802.00.50 and 9802.00.60 (duty will apply to the value of repairs, alterations, or processing performed in India).
The CBP notice specifies the HTSUS subheadings to be used in declaring imports from India under any of these exemptions.
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