On April 11, 2025, President Donald Trump issued a Presidential Memorandum providing clarification of allowable exceptions under Executive Order 14257 of April 2, 2025 (i.e., implementation of reciprocal tariffs). The memorandum clarifies that one excepted product is the importation into the United States of “semiconductors.” The memo proceeds to define this term as including products classified in various headings and subheadings of Chapters 84 and 85 of the Harmonized Tariff Schedule of the United States (HTSUS). It should be noted that the HTSUS codes included allow for a broad definition of the term “semiconductors.” While various semiconductor devices and electronic integrated circuits are included in the exclusion under HTSUS subheadings 8541 and 8542, the term also covers HTSUS subheadings that include, among other items, smartphones, solid-state non-volatile storage devices, flat panel display modules, and other monitors.
U.S. Customs and Border Protection (CBP) subsequently issued a message via Cargo Systems Messaging Service (see CSMS # 64724565) confirming this exclusion and noted that for products classified under the 20 specific HTSUS headings, importers should report the secondary classification under heading 9903.01.32 to declare the exception from the reciprocal tariff provided in heading 9903.01.25, headings 9903.01.43 – 9903.01.62 or 9903.01.64 – 9903.01.76 on April 9, 2025, or heading 9903.01.63 since April 9, 2025. It also notes that for such products entered on or after April 5, 2025, importers should take action to correct any filing entries, and that refunds may be requested by filing necessary refund requests or protests.
For additional background on the reciprocal tariffs, see Thompson Hine Updates of April 3, 2025 and April 10, 2025.