As we previously reported, President Trump introduced an additional 25% tariff on products of Canada and Mexico effective March 4, 2025 (with an exception of USMCA-eligible products exempted as of March 7, 2025). For Canadian energy and energy resources, the additional tariff rate is 10% (likewise with the exception of USMCA-eligible products).
Energy and energy resources were described as “[c]rude oil, natural gas, lease condensates, natural gas liquids, refined petroleum products, uranium, coal, biofuels, geothermal heat, the kinetic movement of flowing water, and critical minerals, as defined by 30 U.S.C. 1606(a)(3).” However, it remained unclear which specific HTS codes were subject to the lower 10% tariff rate.
On March 19, 2025, U.S. Customs and Border Protection (CBP) issued guidance on the additional 10% tariff on Canadian energy and energy resources. CBP confirmed that “[e]nergy and energy resources that qualify for USMCA are not subject to the additional tariffs.”
The guidance also provides a spreadsheet that lists HTS codes and products subject to the 10% tariff on energy and energy resources of Canada. Note that energy and energy resources of Canada include, but are not limited to, goods classified under the HTS subheadings in the spreadsheet. Importers may request a classification ruling from CBP to determine whether goods classified under other HTS codes fall under the definition of energy and energy resources.
The spreadsheet attached to CBP’s guidance includes products that were not originally expected to fall within the scope of energy or energy resources. Some of the examples are listed below:
Steel tubes and pipes of different types
Stainless steel bars and rods (hot-drawn or extruded)
Stainless steel waste and scrap
Iron or nonalloy steel powders
Flat-rolled iron or nonalloy steel of different types and thicknesses
Aluminum alloy ingots of different types
Aluminum powders of different types
The spreadsheet provides 741 applicable HTS codes, the majority of which (413) are steel or aluminum products.
Should you have any questions concerning the newly released HTS codes, applicability to your products, or filing a ruling request, please contact one of the trade professionals listed here.