The purpose of this message is to provide guidance regarding the Office of the United States Trade Representative’s action imposing 25 percent tariffs on all imports of Brazil, with certain exemptions, under section 301 of the of the Trade Act of 1974, effective July 22, 2026.  See 91 FR 45516. 

GUIDANCE 

This guidance provides instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection on articles that are the product of Brazil. 

Effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on July 22, 2026: 

9903.05.01:  Except for products described in headings 9903.05.02–9903.05.09, articles the product of Brazil, as provided for in subdivision (a) of U.S. note 50 to subchapter III.  

       25% additional ad valorem rate of duty 

Exemptions 

 The following HTSUS headings apply to products that are exempted from the additional 25% ad valorem duty under heading 9903.05.01: 

9903.05.02:   Articles the product of Brazil 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entry into the United States before 12:01 a.m. eastern time on July 22, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern time on July 29, 2026. 

9903.05.03:  Articles the product of Brazil, as provided for in subdivision (a)(ii) of U.S. note 50 to subchapter III.  See attachment for the list of HTSUS classifications specified in this subdivision. 

9903.05.04:  Articles the product of Brazil, as provided for in subdivision (a)(iii) of U.S. note 50 to subchapter III.  The products described in subdivision (a)(iii) 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, 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 juice blends, not from concentrate, packaged for retail sale (classifiable in subheading 2009.90.40); 

(10) Acai preparations for the manufacture of beverages (classifiable in subheading 2106.90.99); and 

(11) Essential oils other than those of citrus fruit, nesoi, for religious purposes only (classifiable in subheading 3301.29.51) 

Filers must ensure that all supporting documentation that substantiates the intended use of the product, where applicable, is kept on file for recordkeeping purposes.  

9903.05.05:  Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of Brazil, as provided for in subdivision (a)(iv) of U.S. note 50 to this subchapter.  

Filers must ensure that all supporting documentation that substantiates the intended use of the product, where applicable, is kept on file for recordkeeping purposes.  

9903.05.06:  Articles the product of Brazil that are articles for use in pharmaceutical applications, as provided for in subdivision (a)(v) of U.S. note 50 to this subchapter. 

9903.05.07:  Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of Brazil, as provided in subdivision (a)(vi) of U.S. note 50 to subchapter III. 

9903.05.08:  Articles the product of Brazil that are donations by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering. 

9903.05.09:  Articles the product of Brazil that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds. 

Products that are provided for in heading 9903.05.01 shall continue to be subject to antidumping, countervailing, or other duties, taxes, fees, exactions and charges that apply to such products, as well as to the additional ad valorem rate of duty imposed by this heading. 

Chapter 98

The additional duty imposed by heading 9903.05.01 shall not apply to goods for which entry is properly claimed under a provision of chapter 98 of the tariff schedule pursuant to applicable regulations of U.S. Customs and Border Protection (“CBP”), and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under heading 9802.00.80 or subheadings 9802.00.40, 9802.00.50 or 9802.00.60. For goods entered under subheadings 9802.00.40, 9802.00.50 and 9802.00.60, the additional duty applies to the value of repairs, alterations or processing performed, as described in the applicable subheading. For goods entered under heading 9802.00.80, the additional duty applies to the value of the article assembled abroad, less the cost or value of such products of the United States, as described. 

Foreign Trade Zone

 Any product of Brazil that is subject to the additional duty imposed by this action, and that is admitted into a U.S. foreign trade zone, except any product that is eligible for admission under “domestic status” as defined in 19 C.F.R. 146.43, only may be admitted as “privileged foreign status,” as defined in 19 C.F.R. 146.41, effective as of the date that the additional duty is imposed. 

HTSUS Sequence

When submitting an entry summary in which a heading or subheading in Chapter 98 and/or 99 is claimed on imported merchandise, the following instructions will apply for the order of reporting the HTSUS on an entry summary line. 

1. Chapter 98 (if applicable)

2. Chapter 99 number(s) for additional duties (if applicable) 

3. For trade remedies, 

• First report the Chapter 99 HTSUS for Section 301, 

• Followed by the Chapter 99 HTSUS for Section 122, 

• Followed by the Chapter 99 HTSUS for Section 232 

• Followed by the Chapter 99 HTSUS for Section 201 duties (if applicable), 

• Followed by the Chapter 99 HTSUS for Section 201 quota (if applicable). 

4. Chapter 99 number(s) for REPLACEMENT duty or other use (i.e., Miscellaneous Tariff Bill or other provisions) 

5. Chapter 99 number for other quota (not covered by #3) (if applicable) 

6. Chapter 1 to 97 Commodity Tariff 

The entered value of the imported product reported on the entry summary line should be reported on the Chapter 1-97 HTSUS classification, unless Chapter 98 reporting provisions require the entered value to be reported differently. 

Please see the attachment for the Chapter 1 to 97 HTSUS classifications which correspond to the Chapter 99 headings. 

For questions regarding Section 301 entry filing, contact the Trade Remedy Branch at TradeRemedy@cbp.dhs.gov. 

If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.