The White House signed Executive Order 14259 on April 8, 2025, amending reciprocal tariffs and updating duties applied to low-value imports from the People’s Republic of China. The order modifies the Harmonized Tariff Schedule of the United States (HTSUS) in response to a retaliatory tariff announced by the State Council Tariff Commission of the PRC on April 4, 2025. The new rates take effect at 12:01 a.m. eastern daylight time on April 9, 2025.
What it means
The executive order increases the ad valorem duty rate under Heading 9903.01.63 of the HTSUS from 34 percent to 84 percent. It also raises the rate in subdivision (v)(xiii)(10) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS from 34 percent to 84 percent. These changes are cited as a response to the PRC’s announcement of a 34 percent tariff on all goods imported into China originating from the United States, which was set to take effect on April 10, 2025.
The order also amends duties previously established under Executive Order 14256 regarding the synthetic opioid supply chain. The ad valorem rate of duty in section 2(c)(i) is increased from 30 percent to 90 percent. For postal items containing goods, the per-item duty in section 2(c)(ii) rises from $25 to $75 for the period between May 2 and June 1, 2025, and from $50 to $150 starting June 1, 2025. Executive Order 14256 had previously declared duty-free de minimis treatment no longer available effective May 2, 2025.
The order cites authority under the International Emergency Economic Powers Act, the National Emergencies Act, section 604 of the Trade Act of 1974, and section 301 of title 3 of the United States Code. It directs the Secretary of Commerce, the Secretary of Homeland Security, and the United States Trade Representative to implement the changes. Consultation is required with the Secretary of State, the Secretary of the Treasury, the Assistant to the President for Economic Policy, the Senior Counselor for Trade and Manufacturing, the Assistant to the President for National Security Affairs, and the Chair of the International Trade Commission.
Key facts
- Executive Order 14259 signed April 8, 2025
- HTSUS Heading 9903.01.63 duty rate increased from 34% to 84%
- U.S. note 2 to subchapter III of chapter 99 HTSUS duty rate increased from 34% to 84%
- New tariff rates effective April 9, 2025
- Ad valorem duty under EO 14256 section 2(c)(i) increased from 30% to 90%
- Per postal item duty under EO 14256 section 2(c)(ii) increased to $75 (May 2–June 1, 2025)
- Per postal item duty under EO 14256 section 2(c)(ii) increased to $150 (starting June 1, 2025)
- PRC announced 34% retaliatory tariff on U.S. goods effective April 10, 2025
Source: The White House fact sheet for Executive Order 14259