Civil Aircraft Parts Continue to Enjoy Exceptions from New Tariffs (With Some Exceptions)

July 27, 2026 by Leave a comment

Many of you have read about the new United States tariffs on products from 59 countries (Hong Kong is listed separately from China even though they are now one country). The new tariffs are levied under the authority of section 301 of the Trade Act. Products of these countries will be subject to chapter 99 tariffs that impose 10% or 12.5% duties on imported goods. The new tariffs are expected to be published this week. They are also expected to apply to goods entered into the United States on or after July 24, 2026.

The good news for aviation is that there is a specific aviation exception for certain civil aircraft parts. Details about which aircraft parts are covered are included below, but there will certainly be some parts – like certain fasteners – that do not benefit from the exception and that will be subject to import duties.

The affected source countries and jurisdictions are as follows:

AlgeriaChileGuyanaKuwaitPakistanSwitzerland
AngolaChinaHondurasLibyaPeruTaiwan
ArgentinaColombiaHong Kong, ChinaMalaysiaPhilippinesThailand
AustraliaCosta RicaIndiaMexicoQatarTrinidad and Tobago
The BahamasDominican RepublicIndonesiaMoroccoRussiaTürkiye
BahrainEcuadorIraqNew ZealandSaudi ArabiaUnited Arab Emirates
BangladeshEgyptIsraelNicaraguaSingaporeUnited Kingdom
BrazilEl SalvadorJapanNigeriaSouth AfricaUruguay
CambodiaEuropean UnionJordanNorwaySouth KoreaVenezuela
CanadaGuatemalaKazakhstanOmanSri LankaVietnam

Many aviation products will be excluded from these new chapter 99 tariffs. Those aircraft parts that are excluded should be declared under tariff code 9903.05.88. This is the tariff code that excludes civil aircraft parts from the newest Chapter 99 tariffs.

Normally aircraft parts that are exempt from duties under the Agreement on Trade in Civil Aircraft are identified with a “C” in the “special” column of the Harmonized Tariff Schedule of the United States (HTSUS). That is not the rule for the tariff code 9903.05.88 exception. Instead, in order to benefit from tariff code 9903.05.88, the base tariff code for the article must be in this list (the master version of this list can be found in Chapter 99, subchapter III, U.S. note 52, subdivision (d)):

3917.21.00 3917.22.00 3917.23.00 3917.29.00 3917.31.00 3917.33.00
3917.39.00 3917.40.00 3926.90.45 3926.90.94 3926.90.96 3926.90.99
4008.29.20 4009.12.00 4009.22.00 4009.32.00 4009.42.00 4011.30.00
4012.13.00 4012.20.10 4016.10.00 4016.93.50 4016.99.35 4016.99.60
4017.00.00 4504.90.00 4823.90.10 4823.90.20 4823.90.31 4823.90.40
4823.90.50 4823.90.60 4823.90.67 4823.90.70 4823.90.80 4823.90.86
6812.80.90 6812.99.10 6812.99.20 6812.99.90 6813.20.00 6813.81.00
6813.89.00 7007.21.11 7304.31.30 7304.31.60 7304.39.00 7304.41.30
7304.41.60 7304.49.00 7304.51.10 7304.51.50 7304.59.10 7304.59.20
7304.59.60 7304.59.80 7304.90.10 7304.90.30 7304.90.50 7304.90.70
7306.30.10 7306.30.30 7306.30.50 7306.40.10 7306.40.50 7306.50.10
7306.50.30 7306.50.50 7306.61.10 7306.61.30 7306.61.50 7306.61.70
7306.69.10 7306.69.30 7306.69.50 7306.69.70 7312.10.05 7312.10.10
7312.10.20 7312.10.30 7312.10.50 7312.10.60 7312.10.70 7312.10.80
7312.10.90 7312.90.00 7322.90.00 7324.10.00 7324.90.00 7326.20.00
7413.00.90 7608.10.00 7608.20.00 8302.10.60 8302.10.90 8302.20.00
8302.42.30 8302.42.60 8302.49.40 8302.49.60 8302.49.80 8302.60.30
8307.10.30 8307.90.30 8407.10.00 8408.90.90 8409.10.00 8411.11.40
8411.11.80 8411.12.40 8411.12.80 8411.21.40 8411.21.80 8411.22.40
8411.22.80 8411.81.40 8411.82.40 8411.91.10 8411.91.90 8411.99.10
8411.99.90 8412.10.00 8412.21.00 8412.29.40 8412.29.80 8412.31.00
8412.39.00 8412.80.10 8412.80.90 8412.90.90 8413.19.00 8413.20.00
8413.30.10 8413.30.90 8413.50.00 8413.60.00 8413.70.10 8413.70.20
8413.81.00 8413.91.10 8413.91.20 8413.91.90 8414.10.00 8414.20.00
8414.30.40 8414.30.80 8414.51.30 8414.51.90 8414.59.30 8414.59.65
8414.80.05 8414.80.16 8414.80.20 8414.80.90 8414.90.10 8414.90.30
8414.90.41 8414.90.91 8415.10.60 8415.10.90 8415.81.01 8415.82.01
8415.83.00 8415.90.40 8415.90.80 8418.10.00 8418.30.00 8418.40.00
8418.61.01 8418.69.01 8419.50.10 8419.50.50 8419.81.50 8419.81.90
8419.90.10 8419.90.20 8419.90.30 8419.90.50 8419.90.85 8421.19.00
8421.21.00 8421.23.00 8421.29.00 8421.31.00 8421.32.00 8421.39.01
8424.10.00 8425.11.00 8425.19.00 8425.31.01 8425.39.01 8425.42.00
8425.49.00 8426.99.00 8428.10.00 8428.20.00 8428.33.00 8428.39.00
8428.90.03 8443.31.00 8443.32.10 8443.32.50 8479.89.10 8479.89.20
8479.89.65 8479.89.70 8479.89.95 8479.90.41 8479.90.45 8479.90.55
8479.90.65 8479.90.75 8479.90.85 8479.90.95 8483.10.10 8483.10.30
8483.10.50 8483.30.40 8483.30.80 8483.40.10 8483.40.30 8483.40.50
8483.40.70 8483.40.80 8483.40.90 8483.50.40 8483.50.60 8483.50.90
8483.60.40 8483.60.80 8483.90.10 8483.90.20 8483.90.30 8483.90.50
8483.90.80 8484.10.00 8484.90.00 8501.20.50 8501.20.60 8501.31.50
8501.31.60 8501.31.81 8501.32.20 8501.32.55 8501.32.61 8501.33.20
8501.33.30 8501.33.61 8501.34.61 8501.40.50 8501.40.60 8501.51.50
8501.51.60 8501.52.40 8501.52.80 8501.53.40 8501.53.60 8501.61.01
8501.62.01 8501.63.01 8501.71.00 8501.72.10 8501.72.20 8501.72.30
8501.72.90 8501.80.10 8501.80.20 8501.80.30 8502.11.00 8502.12.00
8502.13.00 8502.20.00 8502.31.00 8502.39.00 8502.40.00 8504.10.00
8504.31.20 8504.31.40 8504.31.60 8504.32.00 8504.33.00 8504.40.40
8504.40.60 8504.40.70 8504.40.85 8504.40.95 8504.50.40 8504.50.80
8507.10.00 8507.20.80 8507.30.80 8507.50.00 8507.60.00 8507.80.82
8507.90.40 8507.90.80 8511.10.00 8511.20.00 8511.30.00 8511.40.00
8511.50.00 8511.80.20 8511.80.40 8511.80.60 8514.20.40 8516.80.40
8516.80.80 8517.14.00 8517.61.00 8517.69.00 8517.71.00 8518.10.40
8518.10.80 8518.21.00 8518.22.00 8518.29.40 8518.29.80 8518.30.10
8518.30.20 8518.40.10 8518.40.20 8518.50.00 8519.81.10 8519.81.20
8519.81.25 8519.81.30 8519.81.41 8519.89.10 8519.89.20 8519.89.30
8521.10.30 8521.10.60 8521.10.90 8522.90.25 8522.90.36 8522.90.45
8522.90.58 8522.90.65 8522.90.80 8526.10.00 8526.91.00 8526.92.10
8526.92.50 8528.42.00 8528.62.00 8529.10.21 8529.10.40 8529.10.91
8529.90.04 8529.90.05 8529.90.06 8529.90.09 8529.90.13 8529.90.16
8529.90.19 8529.90.21 8529.90.24 8529.90.29 8529.90.33 8529.90.36
8529.90.39 8529.90.43 8529.90.46 8529.90.49 8529.90.55 8529.90.63
8529.90.68 8529.90.73 8529.90.77 8529.90.78 8529.90.81 8529.90.83
8529.90.87 8529.90.88 8529.90.89 8529.90.93 8529.90.95 8529.90.97
8529.90.98 8531.10.00 8531.20.00 8531.80.15 8531.80.90 8536.70.00
8539.10.00 8539.51.00 8543.70.42 8543.70.45 8543.70.60 8543.70.80
8543.70.91 8543.70.95 8543.90.12 8543.90.15 8543.90.35 8543.90.65
8543.90.68 8543.90.85 8543.90.88 8544.30.00 8801.00.00 8802.11.01
8802.12.01 8802.20.01 8802.30.01 8802.40.01 8805.29.00 8806.10.00
8806.21.00 8806.22.00 8806.23.00 8806.24.00 8806.29.00 8806.91.00
8806.92.00 8806.93.00 8806.94.00 8806.99.00 8807.10.00 8807.20.00
8807.30.00 8807.90.90 9001.90.40 9001.90.50 9001.90.60 9001.90.80
9001.90.90 9002.90.20 9002.90.40 9002.90.70 9002.90.85 9002.90.95
9014.10.10 9014.10.60 9014.10.70 9014.10.90 9014.20.20 9014.20.40
9014.20.60 9014.20.80 9014.90.10 9014.90.20 9014.90.40 9014.90.60
9020.00.40 9020.00.60 9025.11.20 9025.11.40 9025.19.40 9025.19.80
9025.80.10 9025.80.15 9025.80.20 9025.80.35 9025.80.40 9025.80.50
9025.90.06 9026.10.20 9026.10.40 9026.10.60 9026.20.40 9026.20.80
9026.80.20 9026.80.40 9026.80.60 9026.90.20 9026.90.40 9026.90.60
9029.10.80 9029.20.40 9029.90.80 9030.10.00 9030.20.05 9030.20.10
9030.31.00 9030.32.00 9030.33.34 9030.33.38 9030.39.01 9030.40.00
9030.84.00 9030.89.01 9030.90.25 9030.90.46 9030.90.66 9030.90.68
9030.90.89 9031.80.80 9031.90.21 9031.90.59 9031.90.91 9032.10.00
9032.20.00 9032.81.00 9032.89.20 9032.89.40 9032.89.60 9032.90.21
9032.90.41 9032.90.61 9033.00.90 9104.00.05 9104.00.10 9104.00.20
9104.00.25 9104.00.30 9104.00.40 9104.00.45 9104.00.50 9104.00.60
9109.10.50 9109.10.60 9109.90.20 9401.10.40 9401.10.80 9403.20.00
9403.70.40 9403.70.80 9405.11.40 9405.11.60 9405.11.80 9405.19.40
9405.19.60 9405.19.80 9405.61.20 9405.61.40 9405.61.60 9405.69.20
9405.69.40 9405.69.60 9405.92.00 9405.99.20 9405.99.40 9620.00.50
9620.00.60 9802.00.40 9802.00.50 9802.00.60 9802.00.80 9818.00.05
9818.00.07

Section 301 is now codified at 19 U.S.C. §§ 2411-2420.

The Congressional Research Service has published a history of Section 301 and its past uses.

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NEW: 50% Tariff on Goods of Canada Will Not Apply to Aircraft Parts

July 20, 2026 by Leave a comment

The United States government has announced a plan to impose a new tariff on goods of Canada. The new tariffs are authorized under Section 338 of the Tariff Act of 1930 (19 U.S.C. § 1338) and will apply a 50% duty to imported goods of Canada based on the value of the import.

TLDR: These new Canadian tariffs will not apply to aircraft parts.

Section 338 is a nearly century-old U.S. trade statute granting the President unilateral authority to impose up to 50% tariffs or completely exclude imports from any foreign country that discriminates against U.S. commerce. The United States has alleged that Canada is discriminating against U.S. alcohol, automobiles and dairy.

The USMCA was specifically supposed to address U.S. concerns over all three of these markets. The USTR published a report addressing the positive effect on automobile trade. Dairy has continued to be a sore subject, with the U.S. winning disputes over the interpretation of the dairy provisions in 2022 and 2023. The US Distilled Spirits Council has complained that “U.S. spirits exports to Canada have plummeted by 85%, dropping below $10 million in the second quarter of 2025, largely due to the majority of Provinces continuing to ban the sale of U.S. spirits.” Many of these bans arose in response to U.S. tariffs and U.S. rhetoric about annexing Canada.

The 50% tariff on Canadian goods is identified under HTSUS 9903.03.14, but that tariff will only apply to a limited set of tariff codes, and most aircraft parts should be outside of the scope of those codes. The language of the note that interprets the new tariff code specifically states that it applies to a list of specific goods “unless they are subject to import restrictions imposed pursuant to section 232 of the Trade Expansion Act of 1962, [e.g. steel and aluminum] as amended (18 U.S.C. 1862), or articles of civil aircraft or aircraft parts that meet the criteria of General Note 6 of the HTSUS.” If you think that your aircraft parts may be within the scope of the 9903.03.14 list of affected tariff codes, then please contact us.

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Aircraft Parts Tariffs: Good News About Aircraft Parts from Brazil

July 17, 2026 by Leave a comment

Several recent developments could once again cause confusion with respect to aircraft parts imported into the United States.

The good news is that the new 25% tariff imposed on goods from Brazil will NOT apply to most aircraft parts. For the past year, the U.S. Trade Representative (USTR) has been investigating Brazil and its trade practices. The USTR determined that
certain of Brazil’s acts, policies, and practices are unreasonable or discriminatory and they burden or restrict United States commerce. On this basis, the USTR recommended a 25% tariff on goods of Brazil. This is expected to be published as a notice of action on Monday.

The 25% tariff will not apply to certain HTSUS codes. In particular, HTSUS codes identified by the administration as aviation parts are exempt from the tariff if the parts are actually intended for use on civil aircraft. Some civil aircraft parts are NOT identified in the HTSUS as aircraft parts and will be subject to the additional chapter 99 duties (even though they may be only used on civil aircraft). In the Federal Register notice this is expected to be described as an “Aircraft” scope limitation that will be implemented in subdivision (a)(iv) of U.S. note 50 (as found in subchapter III of chapter 99, HTSUS), which states:

As provided in heading 9903.05.05, the additional duty imposed by heading 9903.05.01 shall not apply to articles the product of Brazil that are civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components, that otherwise meet the criteria of general note 6 of the HTSUS and are classifiable in the following provisions of the HTSUS, but regardless of whether a product is entered under a provision for which the rate of duty “Free (C)” appears in the “Special” sub-column: [a long list of tariff codes follows this text]

When entering civil aircraft parts from Brazil (like Embraer parts), the importer will want to enter them under their base tariff number, and then confirm that the base tariff number is listed in subdivision (a)(iv) (as described above). It is important to check this list of tariff numbers because some aircraft parts, like most fasteners (as just one example) will NOT be subject to this exemption. If you can confirm that the base tariff code for your Brazilian goods is listed among the exemption list, then you will need to record an additional tariff code number of 9903.05.05 to reflect that the parts are civil aircraft parts at are exempt from the newest 25% tariff on Brazilian goods.

If your base tariff code is not listed on the exemption list in subdivision (a)(iv), then your Brazilian-origin aircraft parts are likely to be subject to the additional 25% tariff on goods from Brazil.

BUT make sure you read our other article about the section 232 tariffs!

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Changes to the Duty Rates and the Parts Lists for Aluminum, Steel and Copper Section 232 Tariffs

June 5, 2026 by Leave a comment

If your aluminum, steel and/or copper parts are subject to the special metal derivative tariffs, then the rules surrounding them may be changing.

History

Since April 2, 2026, when the President issued Proclamation 11021, “Strengthening Actions Taken to Adjust Imports of Aluminum, Steel, and Copper into the United States,” certain parts made from aluminum, steel and/or copper have been subject to import duties under special chapter 99 tariffs. That provision imposed the import duties only on parts under certain tariff codes – many aircraft parts made from aluminum, steel and/or copper were not on that list and thus were not subject to these additional duties. But some parts, including some fasteners and other hardware, were subject to these tariffs. The tariffs were issued under Section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C. 1862).  As a consequence, they were not ruled as illegal with the IEEPA tariffs.

The April proclamation imposed 10-50% additional duties on the full customs value of certain imports of steel, aluminum, copper articles and their derivatives from all countries, effective April 6, 2026. As a base rate, metals were subject to the 50% rate and metal articles (“derivatives”) were subject to the 25% rate. Aircraft parts made from these metals could be considered affected derivatives, if they were listed on the list of affected HTSUS codes.

The Change

On June 1, 2026, the President issued Proclamation 11032, “Further Adjusting the Tariff Regimes for Imports of Aluminum, Steel, and Copper Into the United States” amending the April Proclamation. The changes included addition of some new metal parts (“derivatives”) subject to the Section 232 duties, as well as some clarification about reduced rates of duty.

Generally speaking, the duty rate for metals (e.g. bar stock, tubes and pipes, etc.) will be 50%. The duty rate for metal articles will be 25% of the article’s value, except:

  • 15% for products of Argentina, Ecuador, El Salvador, Guatemala, Japan, the Republic of Korea, Liechtenstein, Switzerland, Taiwan, the United Kingdom, or a member nation of the European Union (the total rate of duty – base duty plus additional section 232 duty – shall be 15%);
  • 10 percent for derivative articles where the aluminum and/or steel content was smelted and cast/poured in the United States;
  • For products of Canada and Mexico that qualify for preferential tariff treatment under the United States-Mexico-Canada Agreement, a duty of 25 percent shall apply only to the non-U.S. content of the product.

A list of the 50% materials is found here.

A list of the 25% articles is found here.

There are technical details and exceptions in addition to what this article covers. If you think your import may be subject to these additional duties then please make sure you scrutinize the standards carefully to ensure you are following the correct compliance path, and are not overpaying your import duties..

The announcement can be found in yesterday’s Federal Register on Page 34085.

These new standards apply to imported parts entered into the United States on or after June 8, 2026.

Looking for more import guidance? Join us at the ASA/AFRA Annual Conference, on June 14-16, in Las Vegas, Nevada. Check out the conference agenda for full details on this and many other workshops available at the conference!

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Importing Compressed Gas in Cylinders

May 14, 2026 by Leave a comment

Imported compressed gas should be declared as a separate line item from the cylinder in which it is contained.

If you are importing a compressed gas (like an oxygen bottle) in a reusable cylinder and need to identify it for import purposes (e.g. on a CBP Form 7501), then you typically will need to declare the gas and the cylinder as two separate line items on the entry declaration.

One reason for this is found in the the HTSUS General Rules of Interpretation, which explains:

5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers,specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not,however, apply to containers which give the whole its essential character;
(b) Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Normally, packaging would be merged into the entry for the material contained in the packaging, but for packaging susceptible to multiple uses (“clearly suitable for repetitive use”), that sort of packaging needs to be declared as a separate line item on the import entry.

This issue was addressed in a 2002 Customs Ruling, which involved a reusable steel gas cylinder containing carbon dioxide. The ruling explained that the carbon dioxide must be declared on import (in that case it was identified as HTSUS 2811.21.000) and the reusable steel gas cylinder also needed to be declared as part of the entry (in that case it was identified as HTSUS 7311.00.0090). There is a later ruling that supports this conclusion in a slightly different context: a 2016 Customs Ruling explains that the canisters in which a fire extinguishing agent was contained were to be declared separately from the contained chemical agent.

Today, steel cylinders for compressed gasses will be identified as 7311.00.00xx, where the last two digits depend on the configuration:

  • 7311.00.0030: a steel cylinder certified under the US DOT hazmat rules (Title 49 Part 178) and marked with DOT 3A, 3AX, 3AA, 3AAX, 3B, 3E, 3HT, 3T or DOT-E (including the specific exemption number);
  • 7311.00.0060: a steel cylinder certified under the US DOT hazmat rules (Title 49 Part 178) and but NOT marked according to the standards, above (for example, this could include a DOT 4D cylinder, as found in certain aircraft oxygen bottles);
  • 7311.00.0090: a steel cylinder that is NOT certified under the US DOT hazmat rules.

Aluminum cylinders for compressed gasses will be identified as HTSUS 7613.00.0000.

Some typical gasses (and their HTSUS tariff codes) that might be imported in aviation include:

  • 2804.30.0000: Nitrogen
  • 2804.40.0000: Oxygen
  • 2811.21.0000: Carbon Dioxide

It is important to identify your import with the right tariff code so that it will be subject to the right duties. The tariffs listed above all typically have a non-zero duty attached to them, and the cylinder and the gas may each have different duty rates associated with them.

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IEEPA Refunds Applications Start Monday

April 18, 2026 by Leave a comment

Many of ASA’s members paid a significant amount in IEPPA duties. Those duties were ruled illegal and now we have an opportunity to seek a refund. Rather than using its own resources to provide refunds of 100% of the illegal duties, the government is requiring those who paid the illegal duties to affirmatively apply for the refunds. At present, if you fail to apply then you may lose out on those refunds!

The U.S. government has developed the Consolidated Administration and Processing of Entries (CAPE) mechanism. This is a part of the Automated Commercial Environment (ACE) system. It is the government’s mechanism for processing refunds for Importers of Record (IOR) who have paid the duties that were ruled illegal.

In summary, requesting refunds of IEEPA duties requires a little bit of infrstructure:

  • The applicant should be the Importers of Record (IOR) or the IOR’s authorized Customs broker (who filed the import records for the IOR);
  • The applicant should have an ACE Portal account;
  • The refund recipients should have already used the ACE Portal account to establish bank account information for electronic refunds;
  • The IOR (or the IOR’s authorized Customs broker) submits the CAPE Declaration in the ACE Portal (in the form of a CSV file).

The CAPE process starts with the filing of the CAPE Declaration in the ACE Portal by the IOR or the authorized broker who filed entries on behalf of the IOR. This CAPE Declaration will include a comma-separated values (CSV) file that is uploaded to the new CAPE tab in the ACE system. The CAPE tab will be available in the Importer, Organizational Broker, and Filer sub-accounts in ACE. The CSV file, called a CAPE Declaration, will contain a list of entry numbers for which IEEPA refunds are requested. Each individual CAPE Declaration is limited to 9,999 entries, but multiple CAPE Declarations may be submitted. A downloadable
CAPE Declaration template file will be available through the “Upload” button in the CAPE tab – use this to ensure you are formatting the file the right way.

Once the CSV file has been uploaded, the CAPE system will validate the submission and provide feedback to the filer as described below. For valid entry numbers, ACE will update the entry summary lines to remove the dutiable IEEPA Harmonized Tariff Schedule (HTS) Chapter 99 codes and duties, resulting in a new version of the entry summary. Once the IEEPA duties have been removed, ACE will recalculate the duties owed without the dutiable IEEPA HTS code(s). In general, following CBP review, entries will be liquidated or reliquidated, and refunds will be consolidated and then issued.

If your entries were filed through your customs broker, then please work with your customs broker to file the CAPE Declaration and process the refund application.

ACE Portal users with Importer sub-account access can monitor refund activity using ACE Reports. The REV-603 Trade Refund report covers successful refunds. The REV-613 ACH Rejected Refunds report highlights any refunds that have been rejected due to the recipient not being enrolled in ACH Refunds.

To learn more, check out CBP’s CAPE Information Notice.

CAPE is a brand-new system – don’t be surprised if there are some unexpected hurdles. If you run into problems with the CAPE system, then let us know (and if you solve them, then let us know how you solved them so we can spread the word to the entire community).

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New Aluminum, Copper, and Steel Tariffs: Read Carefully Because They May Not Apply to Many Aircraft Parts Imports

April 6, 2026 by Leave a comment

If you are importing aircraft parts made from aluminum, copper and steel then the new aluminum, copper and steel tariffs that go into effect today could have drawn your attention. It is important to look at them carefully because they will apply to a small number of aircraft parts, but they will not apply to most aircraft parts.

Last week, the President issued a Proclamation, “Strengthening Actions Taken to Adjust Imports of Aluminum, Steel, and Copper into the United States.” That proclamation imposes 10-50% additional duties on the full customs value of certain imports of steel, aluminum, copper articles (metal articles) and their derivatives from all countries, effective today (April 6, 2026). 

It is important to examine the tariff code for your goods, and compare it to the code listing for the tariff.  NOT ALL PARTS ARE SUBJECT TO THESE DUTIES!  Most bar stock and other non-finished products are covered.  Many wires and fasteners/hardware are covered. 

Many finished aircraft parts made from these materials are not covered; but some aircraft parts may be covered (like certain hydraulic fluid pumps under heading 8413, certain heat exchange units under 8419, and certain bearings under heading 8482 or 8483).  To be certain, it is important to check the annexes, which will be incorporated into the HTSUS.

Once you have identified your imports as being subject to one of these tariffs, then you still need to identify which of the annexes applies (based on tariff number) as well as the source of the material.  The actual calculation mechanism has gotten more complicated and is more fully described in the proclamation and annexes.  For more information, or if you need more guidance, then contact the Association.

Even if the tariff code for your import good is listed, you still need to check the metal content (by weight) because an additional exception may apply.  Goods specified in the annexes to the Proclamation, except those classifiable in Chapters 72, 73, 74, and 76, that contain less than 15 percent of the aggregate weight of the applicable metal(s) are not subject to the duties imposed by the Proclamation.  This is the sum of the applicable metals where there is more than one tariffed metal.  For example, since HTSUS is 8302.10.60 is identified in paragraphs (c)(vi) and (vii) of annex IV as both a derivative aluminum article and steel article in annex IV, the aggregate weight of both aluminum and steel (but not copper) should be included in the 15 percent calculation.  If you are able to use the “less than 15% weight” exception, then report it as HTSUS 9903.82.03, and include the aggregate weight of the applicable metal(s) in kilograms as a second quantity on the entry summary line.

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All CBP Refunds Are Now Electronic – Get Your Account Ready If It Isn’t Already Prepared

March 17, 2026 by Leave a comment

Many companies in the ASA community are anticipating refund applications based on the recent Supreme Court case (Learning Resources Inc. v. Trump) that ruled some IEEPA tariffs to be illegal, and the Court of International Trade tariff order directing the duties to be refunded.

There are reports that today, CBP amended its order, to remove the “immediacy” from the requirement to issue refunds. But the refunds still have to be issued. CBP is creating the CAPE system within ACE and has suggested that it could be ready within 45 days of the CIT order (so, mid-to-late-April).

In order to make use of the CAPE system – indeed in order to receive any refund – you will need an ACE account. This is because CBP recently changed the rules to require all refunds to be processed through the ACE system. Some importers rely on their customs broker or their carrier to process all of the imports, and may not yet have an ACE account. If that is your situation, then now is the time to obtain an ACE account.

The expected tariff refund process will be something like this:

  1. File a declaration that itemizes the entries on which you’ve paid IEEPA-based duties; this will be filed within the ACE system (probably within the CAPE subsystem)
  2. The ACE system validates the application against its own data and recalculates the duty owed without the IEEPA tariffs (to verify the refund amount)
  3. CBP verifies the declaration and processes the refunds
  4. CBP liquidates or reliquidates each validated entry
  5. The ACE system should allow CBP to certify that the refund is owed and then the refund will be released by the Treasury
  6. The refund will be deposited in the bank account that you registered for electronic refunds, through your ACE account

U.S. CBP has published a number of resources to assist in obtaining ACE accounts and setting them up to process refunds.

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Tariffs are Illegal – How Do I get My Refund?

February 20, 2026 by 1 Comment

By now, everyone has seen the headline: Many of the tariffs imposed by the Administration have been declared illegal by the Supreme Court in Learning Resources Inc. v. Trump. The Court ruled that the IEEPA did not support issuing those HTSUS Chapter 99 tariffs. Since it was illegal to collect the tariffs, those that have already been collected likely need to be refunded to those who paid them. Many companies in the ASA community paid tariffs and I am sure that those who paid would like to get refunds if it is possible.

It is possible that the administration may create a streamlined mechanism for seeking/issuing tariff refunds. This article describes processes under current law and regulations. We have reached out to the government to seek advice on streamlined filing for refunds, and to offer assistance in streamlining the refund process.

The first step is to assess which tariffs you paid, and which of those were illegal. Not all tariffs were ruled to be illegal – only certain ones. For example, if you imported a bearing last July, and you paid a 9% duty for that bearing under HTSUS chapter 84 PLUS an additional 20% Chapter 99 tariff based on the fact that the bearing’s origin was from the European Union (total of 29% duty), then it is likely that the 9% duty from the base tariff was legal but the 20% duty could be covered under the Supreme Court’s recent ruling.

By and large, the illegal tariffs were issued under HTSUS Chapter 99 so if the basis of the duty that you paid was under another HTSUS chapter then it might have been a legal tariff. Also, some of the HTSUS Chapter 99 tariffs (like steel and aluminum) were issued under other justifications (not under the IEEPA) and those would remain unaffected by today’s ruling.

Once you’ve identified duties that you paid that might be covered by the Supreme Court’s ruling, the next step is to assess whether the import has been liquidated or not. The term Liquidation means the final computation or ascertainment of duties on thing sthat are entered into the United States for consumption. Liquidation usually happens between 300 and 360 days after the import entry (the government aims for an average of 314 days, but our recent assessment found that the average was 330-335 days).

If your import has not yet been liquidated, then you may be able to perform a post-summary correction. Typically this can be accomplished within 300 days of entry but also at least 15 days before liquidation. This is processed through the ACE system. If you discover an error, there is actually a legal obligation to file a correction.

If the 300-day window has passed or the entry has been liquidated, then you can no longer file a post summary correction. Instead, you may be able to file a protest. Protests typically are required to be filed within 180 days of liquidation.

Protests are filed using CBP Form 19. You can file this as a paper form (in which case it must be filed in quadruplicate, and sent to the Port Director) or you can file it online through ACE. If you file a paper copy then we usually advise that you send a fifth copy and a self-addressed stamped envelope in order to get a date-stamped copy back from CBP (as proof of receipt). The filing is considered filed when it is received (not when it is mailed) so make sure it gets to the destination on time!

When you file CBP Form 19, you need to be as specific as you can be. Make sure you provide this information:

  • Identify what is wrong
  • Explain why it is wrong
  • Provide evidence
  • Explain what the corrected entry should be

In the online/electronic form the space to provide this information is small, so don’t be afraid to write up your full argument on a separate document and attach it.

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Classifying Inertial Reference Units (IRUs)

February 17, 2026 by Leave a comment

I have been seeing a number of companies having trouble with classifications.  This is the second of what will likely be an occasional series discussing classification.  This blog post will address Inertial Reference Units or IRUs.

Please note that the following analysis is based on the regulations and standards as they are written today.  Export and import law, is subject to change.  This is particularly true of tariffs over the past year.  So you should always verify your classification under the current regulations and standards.

Classification is necessary for both exports and imports.  Exports of civil aircraft parts are typically classified under Export Commodity Classification Numbers or ECCNs.  An exception arises when the goods are controlled under the International Traffic in Arms Regulations (ITARs).

Export Classification

ECCNs are typically five characters long.  Many civil aircraft parts are characterized under ECCNs like 9A991, but this ONLY applies to civil aircraft parts that are (1) not specified elsewhere and (2) specially designed for civil aircraft.  The first condition is important because some parts (like engines, avionics, etc.) are specified elsewhere and may have different export limits and licensing provisions based on their proper classification.  

In our case, IRUs are typically classified elsewhere.  Even though they may be aircraft parts, when there is a more specific classification, they must rely on the most specific classification.

Many civil aircraft IRUs are classified under ECCN 7A103.  One might be tempted by ECCN 7A003, but the regulations specify that ECCN 7A003 “does not apply to ‘inertial measurement equipment or systems’ which are certified for use on ‘civil aircraft’ by civil aviation authorities of one or more Wassenaar Arrangement Participating States.”

ECCN 7A103 has two primary reasons for control: missile technology (MT) and anti-terrorism (AT). The missile technology reason for control could be an issue for many export destinations, as there is a license obligation associated with most export destinations (currently there are exceptions for Australia, Canada,and the UK). If you plan to rely on a license exception, then please read the regulations carefully as some destinations may be unable to rely on certain license exceptions when exporting articles controlled under ECCN 7A103.

Import Classification

Imported goods are typically classified under harmonized tariff codes from the Harmonized Tariff Schedule of the United States (HTSUS).  These codes can be ten digits long (when you include the statistical reporting number).  There are also a lot more tariff numbers than there are ECCNs, which makes navigating the tariff schedule a little more daunting.  

The United States Government has classified civil aircraft IRUs under HTSUS heading 9014.20.8040 for import purposes. Note that if you click through the link, you will see an outdated number that was assigned; 9014.20.8040 is the modern equivalent tariff number. But that assignment relies on a specific fact pattern: that the IRU (a) is not an optical instrument, (b) does not measure an electrical phenomenon, and (c) is for use in civil aircraft. Other types of inertial measuring device have fallen into other HTSUS classifications (like a Northrupp Grumman IMU that was characterized as 9014.20.20 in the year 2020). So look carefully at the characteristics of your device to ensure it is properly classified under 9014.20.8040.

Proper tariff classification is important because different tariffs have different duty amounts.  9014.20.8040 is specific to aviation use inertial reference units, so classification under 9014.20.8040 currently yields a base duty of zero percent (this may be modified by chapter 99 tariffs).

Past Classification Articles

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