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USA: How to Prioritise U.S. Tariffs ("Tariff Stacking")

Master overlapping tariffs with this new CBP rule—don't pay more than you should!


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When it comes to U.S. Customs Compliance, staying up to date on tariff policy is essential.


In this blog we bring you updated guidance on how to prioritise multiple U.S. tariffs on the same article—helping you avoid overpaying and confidently navigate import regulations.






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Key Questions Covered in This Blog

  • What is Executive Order 14289 and why is it important for U.S. importers?

  • How should overlapping tariffs be prioritised under EO 14289?

  • What tariffs are affected by this new guidance?

  • How do USMCA exemptions interact with these tariffs?

  • What should you do to claim refunds for entries made after March 4, 2025?



Abbreviations Used In This Blog

  • EO – Executive Order

  • CBP – Customs and Border Protection

  • IEEPA – International Emergency Economic Powers Act

  • USMCA – United States-Mexico-Canada Agreement

  • HTSUS – Harmonized Tariff Schedule of the United States

  • CSMS – Cargo Systems Messaging Service

"Smart tariff stacking could be the difference between a compliant entry and thousands in overpaid duties. Know the order, know your rights."Arne Mielken, Managing Director, Customs Manager

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What is Executive Order 14289 and why is it important for U.S. importers?

EO 14289, published on May 15, 2025, introduces a standardised hierarchy for applying overlapping tariffs. U.S. importers often face challenges when a single product is subject to multiple tariff actions. This EO resolves uncertainty by prioritising duties from five key Presidential measures. Without this guidance, companies risked overpayment, inconsistent compliance, and audit exposure.

This clarity is not just bureaucratic—it translates directly into money saved and smoother audits. If your goods fall under multiple Customs regulations, you need to know which tariff to pay—and which ones to skip.


How should overlapping tariffs be prioritised under EO 14289?

CBP outlines a three-step priority system:

  1. Start with 232 Autos/Auto Parts – If this applies, you don’t pay IEEPA (Canada/Mexico), 232 Steel, or 232 Aluminum tariffs.

  2. Then check IEEPA (Canada/Mexico) – If these apply, 232 Steel and Aluminum are excluded.

  3. Finally, check 232 Aluminum and/or Steel – You may owe duties on both if both materials are in the product.

This cascading rule helps ensure you never pay two overlapping tariffs unnecessarily. It’s also important to track origin and processing of materials—especially for aluminum from Russia, which faces a 200% duty.


What tariffs are affected by this new guidance?

EO 14289 focuses on five Presidential tariff actions:

  • 232 Autos/Auto Parts

  • IEEPA Canada

  • IEEPA Mexico

  • 232 Aluminum

  • 232 Steel

Each tariff was implemented for different national security or policy reasons. When an item falls under more than one, EO 14289 gives you a clear legal basis to avoid stacking charges.


How do USMCA exemptions interact with these tariffs?

The USMCA plays a powerful exemption role. Qualifying goods (especially auto parts) under USMCA rules are not only exempt from 232 Auto tariffs but also IEEPA Canada and Mexico tariffs.

CBP provides specific Chapter 99 numbers to claim these exemptions. For example:

  • 9903.01.14 for IEEPA Canada exemption

  • 9903.81.87 for 232 Steel duty

Filing the right codes ensures correct duty assessment—and prevents costly errors or Customs delays.


What should you do to claim refunds for entries made after March 4, 2025?

Refunds are available—but only if you follow the EO 14289 prioritisation logic. For eligible entries:

  • File a Post Summary Correction if unliquidated

  • File a Protest under 19 U.S.C. 1514 if liquidated and within protest time

Refunds are not available for 232 Auto/Auto Parts, as it tops the priority list and remains applicable if due. Act quickly to ensure you meet deadlines and document everything.


Arne’s Takeaway

EO 14289 is a welcome solution to a complex problem—overlapping tariffs that trap importers in duty dilemmas. By understanding the prioritisation logic, you can unlock refunds, cut costs, and ensure bulletproof Customs compliance. Don’t let confusion over tariff stacking cost your company.


Expert Recommendations

  • Review all imports since March 4, 2025, to check for overpaid tariffs

  • Ensure your team uses the correct Chapter 99 codes for exemptions

  • Act fast to file corrections or protests where eligible

  • Train your Customs brokers on EO 14289 priorities


Sources & Further Information

Disclaimer

This blog is for educational purposes only and should not be considered legal advice. Always consult with legal or Customs professionals for specific case guidance.


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