# 85 — US import duty and tariff rates by HTS chapter

For 85, section 232 steel/aluminum additional duty is No; ieepa reciprocal tariff (most countries) is 10% additional under 9903.01.25 (baseline IEEPA reciprocal rate), unless the shipment qualifies for another exception; some subheadings (8523.80.10, 8523.29, 8523.41, 8523.49) may qualify for the informational materials exception; notes is Goods in subheadings 8523.80.10, 8523.29, 8523.41, 8523.49 may qualify for the informational materials exception under 9903.01.22, recorded from its source on 2026-08-15.

- **HTS Chapter:** 85 _(verified: appears in the quote below)_
- **Section 232 steel/aluminum additional duty:** No
- **IEEPA reciprocal tariff (most countries):** 10% additional under 9903.01.25 (baseline IEEPA reciprocal rate), unless the shipment qualifies for another exception; some subheadings (8523.80.10, 8523.29, 8523.41, 8523.49) may qualify for the informational materials exception
- **Notes:** Goods in subheadings 8523.80.10, 8523.29, 8523.41, 8523.49 may qualify for the informational materials exception under 9903.01.22.

## What the source says

> goods provided for in subheadings 6307.90.30, 6307.90.85, 8523.80.10, 8523.29, 8523.41, 8523.49, 9405.61, and 9405.69

## Sources disagree

More than one authority states this, and they do not state the same
thing. Both are reproduced with the source each came from.

### IEEPA reciprocal tariff (most countries)

cbp.gov says ieepa reciprocal tariff (most countries) is **10% additional under 9903.01.25 (baseline IEEPA reciprocal rate), unless the shipment qualifies for another exception; some subheadings (8523.80.10, 8523.29, 8523.41, 8523.49) may qualify for the informational materials exception**, as of 2026-08-15.

> goods provided for in subheadings 6307.90.30, 6307.90.85, 8523.80.10, 8523.29, 8523.41, 8523.49, 9405.61, and 9405.69

Source: https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ

federalregister.gov says ieepa reciprocal tariff (most countries) is **10% additional ad valorem rate of duty for goods of trading partners not listed in Annex I; EU goods: if Column 1 Duty Rate < 15%, total (Column 1 + additional) = 15%; if Column 1 >= 15%, additional = zero**, as of 2026-08-15.

> For a good of the European Union with a Column 1 Duty Rate that is less than 15 percent, the sum of its Column 1 Duty Rate and the additional ad valorem rate of duty pursuant to this order shall be 15 percent. For a good of the European Union with a Column 1 Duty Rate that is at least 15 percent, the additional ad valorem rate of duty pursuant to this order shall be zero.

Source: https://www.federalregister.gov/documents/2025/08/06/2025-15010/further-modifying-the-reciprocal-tariff-rates


### Notes

cbp.gov says notes is **Goods in subheadings 8523.80.10, 8523.29, 8523.41, 8523.49 may qualify for the informational materials exception under 9903.01.22.**, as of 2026-08-15.

> goods provided for in subheadings 6307.90.30, 6307.90.85, 8523.80.10, 8523.29, 8523.41, 8523.49, 9405.61, and 9405.69

Source: https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ

federalregister.gov says notes is **For EU goods with a Column 1 Duty Rate less than 15%, the sum of Column 1 rate and additional duty under EO 14326 shall be 15%. For EU goods with Column 1 rate at least 15%, the additional duty is zero. Country-specific rates in Annex I replace the 10% baseline for listed countries.**, as of 2026-08-15.

> For a good of the European Union with a Column 1 Duty Rate that is less than 15 percent, the sum of its Column 1 Duty Rate and the additional ad valorem rate of duty pursuant to this order shall be 15 percent. For a good of the European Union with a Column 1 Duty Rate that is at least 15 percent, the additional ad valorem rate of duty pursuant to this order shall be zero.

Source: https://www.federalregister.gov/documents/2025/08/06/2025-15010/further-modifying-the-reciprocal-tariff-rates


## Source

- https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ
- https://www.federalregister.gov/documents/2025/08/06/2025-15010/further-modifying-the-reciprocal-tariff-rates

Last verified: 2026-08-15. Review by: 2026-09-14.
Part of [US import duty and tariff rates by HTS chapter](https://referencesource.org/import-duty-and-tariffs/).