US additional tariffs: expansion and prioritisation rules

From 23 June 2025, the US will extend its steel tariffs and impose an additional 50% tariff on the steel content of household appliances such as washing machines and cookers.

Under Proclamation 10896, the US government introduced new tariffs on selected steel-containing household appliances on 16 June 2025. From 23 June 2025, products such as washing machines, freezers, dishwashers and stoves will be subject to an additional tariff of 50%, based on their steel content.

This measure supplements the additional tariffs on steel imports that came into force in March 2025. The aim is to further protect the domestic steel industry. The amended HTSUS positions were published in the Federal Register on 16 June.

The measure has a noticeable impact on companies: in addition to higher import costs, manufacturers and distributors must review their supply chains, product classifications and customs processes. Affected companies should therefore promptly assess how they are affected and make any necessary adjustments to minimise competitive disadvantages and customs clearance risks.

Prioritisation of additional tariffs in cases of multiple application

On 15 May 2025, the US government published Executive Order (EO) 14289. This contains clear guidelines on the application of additional tariffs on imported goods when several trade measures apply simultaneously.

First, the tariffs under Section 232 on vehicles and vehicle parts are to be applied on a priority basis. If this measure applies, all other additional duties mentioned are waived. Subsequently, IEEPA duties on imports from Canada or Mexico are to be considered subordinate; however, they exclude the application of aluminium or steel duties. Aluminium and steel duties may be levied simultaneously, with a pro rata calculation based on the proportion of material.

For companies, this means a profound adjustment of their customs and compliance processes. In particular, complex products with multiple customs-relevant components will require precise analysis and allocation in the future. In addition, the additional duties of 200% applicable to aluminium products of Russian origin (melted or cast in Russia) must be taken into account.

The EO is applicable retroactively to all imports from 4 March 2025. Since 16 May 2025, importers have been able to apply for refunds for overpaid customs duties through corrections or appeals. A careful review of previous customs declarations is therefore strongly recommended.


Links:

Implementation of Duties on Steel Pursuant to Proclamation 10896 Adjusting Imports of Steel Into the United States
Executive Order 14289 Addressing Certain Tariffs on Imported Articles

Sources:

Federal Register
U.S. Customs and Border Protection