Agricultural Products Now Exempt from U.S. Reciprocal Tariffs

On November 14, 2025, CBP issued CSMS #66814923 to announce updated guidance regarding the reciprocal tariffs imposed by Executive Order 14257 (issued April 2, 2025) and its amendment.

Starting 12:01 a.m. EST on November 13, 2025, a total of 237 HTSUS classifications plus 11 additional categories of agricultural products have been added to Annex II of the Order. These items are now exempt from the reciprocal tariffs.

ii. by inserting the following new subdivision (v)(iii)(b):

“(b) As provided in heading 9903.02.78, the additional duties imposed by headings 9903.01.25, 9903.01.35, 9903.01.39 and 9903.02.02–9903.02.73 shall not apply to the following particular articles the product of any country:

(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)

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

Importers who previously anticipated paying the reciprocal tariff on covered agricultural items now need to review whether their product codes and documentation fall under the newly exempt categories.

Entry summary/declaration: When filing entries on or after Nov 13, ensure the correct subheading (9903.01.32 or 9903.02.78) is used so the exemption is recognized.

Corrections & refunds:

• For any entries filed with old subheadings (9903.01.25; 9903.02.02–9903.02.73) including exempt agricultural goods and entered for consumption on or after Nov 13, importers should take corrective action.

• If estimated duties were deposited, a Post-Summary Correction (PSC) may be filed. For liquidated entries, a protest may be filed within 180 days of liquidation for refund consideration.

  Record-keeping: For the additional categories (e.g., coconut water, acai, etrogs) where use-specific documentation is required (for example for religious or beverage manufacturing uses), supporting proofs must be maintained.

  https://www.whitehouse.gov/wp-content/uploads/2025/11/annex.pdf