Stacking Tariffs Addressed in New Executive Order

On April 29, 2025, the President issued an Executive Order on Addressing Certain Tariffs on Imported Articles. The order “sets out the procedure for determining which of multiple tariffs shall apply to an article when that article is subject to more than one of the actions listed in section 2 of the order.” Two significant tariff actions are notably absent from the list: Reciprocal Tariffs and IEEPA China. The clear winners are importers of automobiles and auto parts.

“These tariffs should not all have a cumulative effect (or “stack” on top of one another) because the rate of duty resulting from such stacking exceeds what is necessary to achieve the intended policy goals.”

Section 2 – Tariff Actions

• Section 232 – Automobile and Auto Parts
• IEEPA – Canada
• IEEPA – Mexico
• Section 232 – Aluminum
• Section 232 – Steel

Applicability Order

Section 232 – Automobile and Auto Parts

Articles subject to the Section 232 Automobile and Auto Parts tariffs shall not be subject to additional tariffs:

• IEEPA Canada
• IEEPA Mexico
• Section 232 Aluminum
• Section 232 Steel

IEEPA Canada

Articles subject to the IEEPA Canada shall not be subject to additional tariffs:

• Section 232 Aluminum
• Section 232 Steel

IEEPA Mexico

Articles subject to the IEEPA Mexico shall not be subject to additional tariffs:

• Section 232 Aluminum
• Section 232 Steel

Section 232 Aluminum & Steel

An article subject to Section 232 Aluminum tariffs shall be subject to additional tariffs from:

• Section 232 Steel, provided the article otherwise satisfies all conditions necessary for application of those tariffs; likewise,

An article subject to tariffs pursuant to the Section 232 Steel action shall be subject to additional tariffs on that article from:

• Section 232 Aluminum, provided the article otherwise satisfies all conditions necessary for application of those additional tariffs.

FAQ

Is this Executive Order retroactive?

Yes, this order is retroactive to all entries of merchandise subject to any applicable tariffs outlined in section 2 of this order and made on or after March 4, 2025. Refunds can be requested from U.S. Customs and Border Protection (CBP) through Post Summary Corrections.

What other tariffs can a product be subject to?

Here is a list of additional duties, but not limited to:

• General rate of duty (column 1 of the Harmonized Tariff Schedule of the United States (HTSUS))
• Section 301 China
• IEEPA China
• Antidumping and countervailing duties

Have Questions? Contact your local NNR Representative.

We will continue to monitor this tariff action and provide updates as they become available.