Title 19Customs DutiesRelease 119-73

§3521 Tariff modifications

Title 19 › Chapter CHAPTER 22— - URUGUAY ROUND TRADE AGREEMENTS › Subchapter SUBCHAPTER I— - APPROVAL OF, AND GENERAL PROVISIONS RELATING TO, URUGUAY ROUND AGREEMENTS › Part Part B— - Tariff Modifications › § 3521

Last updated Apr 6, 2026|Official source

Summary

The President may make extra changes to U.S. import duties beyond the power in section 2902. The President can change duty amounts, set staged rate cuts, or add duties. Under the consultation and waiting rules in section 3524, the President may change duties in Schedule XX if the United States agrees to the change in a WTO multilateral negotiation and the change affects tariff categories that were negotiated in the Uruguay Round. The President may also correct technical mistakes in Schedule XX. Without regard to section 1881, once the WTO Agreement is in force for the United States, the President may, after consulting the House Ways and Means Committee and the Senate Finance Committee, raise the duty on goods from a country that is not a WTO member if that country is not giving adequate trade benefits. That duty can be set at the higher of the Schedule XX base rate or the Schedule XX bound rate. The President must end such an increase either by a later proclamation or when the WTO Agreement starts for that country, and must publish the determination and the end in the Federal Register. When proclaiming Schedule XX changes, the President must also set the Column B amounts from Schedule XX as the HTS column 2 rates for the matching HTS subheadings (Schedule XX lists those exact amounts). The President may also, after consultation and the waiting period in section 3524, combine two or more 8‑digit HTS subheadings that share the same HTS column 1 general rate into one 8‑digit subheading; the combined subheading gets the common column 1 rate and the highest existing column 2 rate. That combining rule applies to subheadings that had the same column 1 rate on December 8, 1994 or later because of staged reductions.

Full Legal Text

Title 19, §3521

Customs Duties — Source: USLM XML via OLRC

(a)In addition to the authority provided by section 2902 of this title, the President shall have the authority to proclaim—
(1)such other modification of any duty,
(2)such other staged rate reduction, or
(3)such additional duties,
(b)Subject to the consultation and layover requirements of section 3524 of this title, the President may proclaim—
(1)the modification of any duty or staged rate reduction of any duty set forth in Schedule XX if—
(A)the United States agrees to such modification or staged rate reduction in a multilateral negotiation under the auspices of the WTO, and
(B)such modification or staged rate reduction applies to the rate of duty on an article contained in a tariff category that was the subject of reciprocal duty elimination or harmonization negotiations during the Uruguay Round of multilateral trade negotiations, and
(2)such modifications as are necessary to correct technical errors in Schedule XX or to make other rectifications to the Schedule.
(c)(1)(A)Notwithstanding section 1881 of this title, after the entry into force of the WTO Agreement with respect to the United States, if the President—
(i)determines that a foreign country (other than a foreign country that is a WTO member country) is not according adequate trade benefits to the United States, including substantially equal competitive opportunities for the commerce of the United States, and
(ii)consults with the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate,
(B)The President may proclaim a rate of duty on any article of a country identified under subparagraph (A) that is equal to the greater of—
(i)the rate of duty set forth for such article in the base rate of duty column of Schedule XX, or
(ii)the rate of duty set forth for such article in the bound rate of duty column of Schedule XX.
(2)The President shall terminate any increase in the rate of duty proclaimed under this subsection by a proclamation which shall be effective on the earlier of—
(A)the date set out in such proclamation of termination, or
(B)the date the WTO Agreement enters into force with respect to the foreign country with respect to which the determination under paragraph (1) was made.
(3)The President shall publish in the Federal Register notice of a determination made under paragraph (1) and a termination occurring by reason of paragraph (2).
(d)At such time as the President proclaims any modification to the HTS to implement the provisions of Schedule XX, the President shall also proclaim the rate of duty set forth in Column B as the column 2 rate of duty for the subheading of the HTS that corresponds to the subheading in Schedule XX listed in Column A. Column AColumn B Schedule XX subheading:Rate of duty for column 2 of the HTS: 0201.10.5031.1% 0201.20.8031.1% 0201.30.8031.1% 0202.10.5031.1% 0202.20.8031.1% 0202.30.8031.1% 0401.30.2590.8¢/liter 0401.30.75$1.936/kg 0402.10.50$1.018/kg 0402.21.25$1.018/kg 0402.21.50$1.285/kg 0402.21.90$1.831/kg 0402.29.50$1.299/kg + 17.5% 0402.91.6036.8¢/kg 0402.99.5058.4¢/kg 0402.99.9054.5¢/kg + 17.5% 0403.10.50$1.217/kg + 20% 0403.90.1690.8¢/liter 0403.90.45$1.03/kg 0403.90.55$1.285/kg 0403.90.65$1.831/kg 0403.90.78$1.936/kg 0403.90.95$1.217/kg + 20% 0404.10.1120% 0404.10.15$1.217/kg + 10% 0404.10.90$1.03/kg 0404.90.3025% 0404.90.50$1.399/kg + 10% 0405.00.40$1.813/kg 0405.00.90$2.194/kg + 10% 0406.10.08$1.775/kg 0406.10.18$2.67/kg 0406.10.28$1.443/kg 0406.10.38$1.241/kg 0406.10.48$2.121/kg 0406.10.58$2.525/kg 0406.10.68$1.631/kg 0406.10.78$1.328/kg 0406.10.88$1.775/kg 0406.20.28$2.67/kg 0406.20.33$1.443/kg 0406.20.39$1.241/kg 0406.20.48$2.121/kg 0406.20.53$2.525/kg 0406.20.63$2.67/kg 0406.20.67$1.443/kg 0406.20.71$1.241/kg 0406.20.75$2.121/kg 0406.20.79$2.525/kg 0406.20.83$1.631/kg 0406.20.87$1.328/kg 0406.20.91$1.775/kg 0406.30.18$2.67/kg 0406.30.28$1.443/kg 0406.30.38$1.241/kg 0406.30.48$2.121/kg 0406.30.53$1.631/kg 0406.30.63$2.67/kg 0406.30.67$1.443/kg 0406.30.71$1.241/kg 0406.30.75$2.121/kg 0406.30.79$2.525/kg 0406.30.83$1.631/kg 0406.30.87$1.328/kg 0406.30.91$1.775/kg 0406.40.70$2.67/kg 0406.90.12$1.443/kg 0406.90.18$2.121/kg 0406.90.33$2.525/kg 0406.90.38$2.525/kg 0406.90.43$2.525/kg 0406.90.48$2.208/kg 0406.90.64$1.241/kg 0406.90.68$2.525/kg 0406.90.74$2.67/kg 0406.90.78$1.443/kg 0406.90.84$1.241/kg 0406.90.88$2.121/kg 0406.90.92$1.631/kg 0406.90.94$1.328/kg 0406.90.97$1.775/kg 1202.10.80192.7% 1202.20.80155% 1517.90.6040.2¢/kg 1701.11.5039.85¢/kg 1701.12.106.58170¢/kg less 0.0622005¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 5.031562¢/kg 1701.12.5042.05¢/kg 1701.91.106.58170¢/kg less 0.0622005¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 5.031562¢/kg 1701.91.3042.05¢/kg 1701.91.4839.9¢/kg + 6% 1701.91.5839.9¢/kg + 6% 1701.99.106.58170¢/kg less 0.0622005¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 5.031562¢/kg 1701.99.5042.05¢/kg 1702.20.2819.9¢/kg of total sugars + 6% 1702.30.2819.9¢/kg of total sugars + 6% 1702.40.2839.9¢/kg of total sugars + 6% 1702.60.2839.9¢/kg of total sugars + 6% 1702.90.106.58170¢/kg of total sugars 1702.90.2042.05¢/kg 1702.90.5839.9¢/kg of total sugars + 6% 1702.90.6839.9¢/kg + 6% 1704.90.5847.4¢/kg + 12.2% 1704.90.6847.4¢/kg + 12.2% 1704.90.7847.4¢/kg + 12.2% 1806.10.1525.5¢/kg 1806.10.2839.5¢/kg 1806.10.3839.5¢/kg 1806.10.5539.5¢/kg 1806.10.7539.5¢/kg 1806.20.2643.8¢/kg + 5% 1806.20.2862.1¢/kg + 5% 1806.20.3643.8¢/kg + 5% 1806.20.3862.1¢/kg + 5% 1806.20.7335.9¢/kg + 10% 1806.20.7735.9¢/kg + 10% 1806.20.8243.8¢/kg + 10% 1806.20.8362.1¢/kg + 10% 1806.20.8743.8¢/kg + 10% 1806.20.8962.1¢/kg + 10% 1806.20.9243.8¢/kg + 10% 1806.20.9362.1¢/kg + 10% 1806.20.9643.8¢/kg + 10% 1806.20.9762.1¢/kg + 10% 1806.32.0643.8¢/kg + 5% 1806.32.0862.1¢/kg + 5% 1806.32.1643.8¢/kg + 5% 1806.32.1862.1¢/kg + 5% 1806.32.7043.8¢/kg + 7% 1806.32.8062.1¢/kg + 7% 1806.90.0843.8¢/kg + 7% 1806.90.1062.1¢/kg + 7% 1806.90.1843.8¢/kg + 7% 1806.90.2062.1¢/kg + 7% 1806.90.2843.8¢/kg + 7% 1806.90.3062.1¢/kg + 7% 1806.90.3843.8¢/kg + 7% 1806.90.4062.1¢/kg + 7% 1806.90.4843.8¢/kg + 7% 1806.90.5062.1¢/kg + 7% 1806.90.5843.8¢/kg + 7% 1806.90.6062.1¢/kg + 7% 1901.10.30$1.217/kg + 17.5% 1901.10.40$1.217/kg + 17.5% 1901.10.75$1.217/kg + 17.5% 1901.10.85$1.217/kg + 17.5% 1901.20.1549.8¢/kg + 10% 1901.20.2549.8¢/kg + 10% 1901.20.3549.8¢/kg + 10% 1901.20.5049.8¢/kg + 10% 1901.20.6049.8¢/kg + 10% 1901.20.7049.8¢/kg + 10% 1901.90.36$1.328/kg 1901.90.4225% 1901.90.44$1.217/kg + 16% 1901.90.4625% 1901.90.48$1.217/kg + 16% 1901.90.5427.9¢/kg + 10% 1901.90.5827.9¢/kg + 10% 2008.11.15155% 2008.11.35155% 2008.11.60155% 2101.10.3835.9¢/kg + 10% 2101.10.4835.9¢/kg + 10% 2101.10.5835.9¢/kg + 10% 2101.20.3835.9¢/kg + 10% 2101.20.4835.9¢/kg + 10% 2101.20.5835.9¢/kg + 10% 2103.90.7835.9¢/kg + 7.5% 2105.00.2059¢/kg + 20% 2105.00.4059¢/kg + 20% 2106.90.02$1.014/kg 2106.90.04$2.348/kg 2106.90.08$2.348/kg 2106.90.116.58170¢/kg of total sugars 2106.90.1242.05¢/kg 2106.90.3482.8¢/kg + 10% 2106.90.3882.8¢/kg + 10% 2106.90.4482.8¢/kg + 10% 2106.90.4882.8¢/kg + 10% 2106.90.5733.9¢/kg + 10% 2106.90.6733.9¢/kg + 10% 2106.90.7733.9¢/kg + 10% 2106.90.8733.9¢/kg + 10% 2202.90.2827.6¢/liter + 17.5% 2309.90.2894.6¢/kg + 7.5% 2309.90.4894.6¢/kg + 7.5% 2401.10.7085¢/kg 2401.10.9085¢/kg 2401.20.30$1.21/kg 2401.20.45$1.15/kg 2401.20.55$1.15/kg 2801.30.2037% 2805.30.0031.3% 2805.40.005.7% 2811.19.104.9% 2818.10.204.1% 2822.00.001.7% 2827.39.2031.9% 2833.11.503.6% 2833.27.004.2% 2836.40.204.8% 2836.60.008.4% 2837.20.105.1% 2840.11.001.2% 2840.19.000.4% 2849.20.201.6% 2903.15.0088% 2903.16.0033.3% 2903.30.0546.3% 2906.11.006.2% 2907.12.0048.3% 2909.11.004% 2912.11.0012.1% 2916.15.1035.2% 2916.19.3024.4% 2923.20.2033.4% 3213.90.0048.6% 3307.10.2081.7% 3307.49.0073.2% 3403.11.200.4% 3403.19.100.4% 3506.10.1030.4% 3603.00.308.3% 3603.00.900.3% 3604.10.0012.5% 3606.90.3056.7% 3706.10.307% 3807.00.000.2% 3823.90.3326.3% 3904.61.0034.1% 3916.90.1040.6% 3920.51.5048.2% 3920.59.8051.7% 3926.90.658.4% 5201.00.1836.9¢/kg 5201.00.2836.9¢/kg 5201.00.3836.9¢/kg 5201.00.8036.9¢/kg 5202.99.309.2¢/kg 5203.00.3036.9¢/kg
(e)(1)Whenever the HTS column 1 general rates of duty for 2 or more 8-digit subheadings are at the same level and such subheadings are subordinate to a provision required by the International Convention on the Harmonized Commodity Description and Coding System, the President may proclaim, subject to the consultation and layover requirements of section 3524 of this title, that the goods described in such subheadings be provided for in a single 8-digit subheading of the HTS, and that—
(A)the HTS column 1 general rate of duty for such single subheading be the column 1 general rate of duty common to all such subheadings, and
(B)the HTS column 2 rate of duty for such single subheading be the highest column 2 rate of duty for such subheadings that is in effect on the day before the effective date of such proclamation.
(2)The provisions of this subsection apply to subheadings described in paragraph (1) that have the same column 1 general rate of duty—
(A)on December 8, 1994, or
(B)after December 8, 1994, as a result of a staged reduction in such column 1 rates of duty.

Legislative History

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 103–465, title I, § 116, Dec. 8, 1994, 108 Stat. 4828, provided that: “(a) In General.—Except as provided in section 114(a) [108 Stat. 4827] and subsection (b) of this section, this subtitle [subtitle B (§§ 111–116) of title I of Pub. L. 103–465, enacting this part and amending section 1466 of this title and provisions set out as a note under section 1466 of this title] and the

Amendments

made by this subtitle take effect on the date on which the WTO Agreement enters into force with respect to the United States [Jan. 1, 1995]. “(b) section 115.—section 115 [enacting section 3524 of this title] takes effect on the date of the enactment of this Act [Dec. 8, 1994].”

Executive Documents

Uruguay Round Agreements: Entry Into ForceThe Uruguay Round Agreements, including the World Trade Organization Agreement and agreements annexed to that Agreement, as referred to in section 3511(d) of this title, entered into force with respect to the United States on Jan. 1, 1995. See note set out under section 3511 of this title.

Reference

Citations & Metadata

Citation

19 U.S.C. § 3521

Title 19Customs Duties

Last Updated

Apr 6, 2026

Release point: 119-73