New Chapter 99 headings impose a 15% minimum duty on most Swiss and Liechtenstein imports, with broad HTS-based exemptions for specified goods, effective retroactive to Nov. 14, 2025.

This Federal Register notice is immediately actionable for U.S. importers because it directly changes how duties are assessed on imports from Switzerland and Liechtenstein via binding amendments to the Harmonized Tariff Schedule of the United States (HTSUS).

1. Core change – 15% minimum duty for most Swiss and Liechtenstein goods

Under Executive Order 14346 (implementing the national emergency declared in EO 14257), the U.S. Trade Representative and the Secretary of Commerce establish a reciprocal tariff framework for Switzerland and Liechtenstein. The key rule is:

• For any article that is a product of Switzerland or Liechtenstein with a column 1-General MFN ad valorem (or ad valorem equivalent) duty rate less than 15%, an additional ad valorem duty is imposed so that the total duty equals 15%.
• For any such article with an MFN duty rate of 15% or higher, no additional reciprocal duty is imposed; the total duty remains the MFN rate.

This is implemented through new Chapter 99 headings:

• Switzerland: 9903.02.82 (MFN ≥ 15%, no extra duty) and 9903.02.83 (MFN < 15%, total duty 15%).
• Liechtenstein: 9903.02.87 (MFN ≥ 15%, no extra duty) and 9903.02.88 (MFN < 15%, total duty 15%).

These headings apply to virtually all Swiss and Liechtenstein-origin goods except where specifically carved out.

2. Effective date and retroactivity

• The notice is effective December 18, 2025.
• However, the HTSUS modifications apply to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on November 14, 2025.
• CBP is instructed to process refunds of duties collected contrary to this notice under standard procedures. This means importers should review entries from November 14, 2025 onward for potential over- or under-collection.

3. Termination and restructuring of existing Chapter 99 provisions

• Headings 9903.02.36 and 9903.02.58 are terminated.
• U.S. note 2(v) to subchapter III of chapter 99 is amended to reference new headings 9903.02.82–9903.02.83 and 9903.02.87–9903.02.88 and to add new subdivisions (v)(xxiv)(a)–(d) that define how the reciprocal tariffs and exemptions operate.
• Heading 9903.01.25 is updated to reference 9903.02.91 instead of 9903.02.81, aligning cross-references with the new structure.

4. Large exemption blocks – what is NOT subject to the reciprocal tariff

The notice creates extensive carve-outs where the additional reciprocal duty does not apply, even if the MFN rate is below 15%. These are implemented via new headings 9903.02.84–9903.02.86 (Switzerland) and 9903.02.89–9903.02.91 (Liechtenstein):

4.1 General product exemptions (9903.02.84 and 9903.02.89)

• U.S. note 2(v)(xxiv)(b) lists a very large set of HTS codes (from chapters 1, 2, 4, 5, 6, 12, 13, 14, 15, 21, 25–26, 28, 32, 33, 36, 38, 40, 44–46, 48, 50–51, 68, 70, 71, 72, 75, 76, 79, 80, 81, etc.).
• These include, for example: live animals (0106), bulbs and plants (0601–0604), chicory roots (1212.94.00), natural graphite (2504), many ores and concentrates (2602–2617), iodine (2801.20.00), titanium dioxide pigments (3206.11.00, 3206.19.00), cork and rattan products (chapters 45–46), tropical woods and plywood (chapter 44), precious stones and metals (chapters 71, 72, 75–81), and more.
• For Swiss-origin goods in these HTS lines, heading 9903.02.84 applies; for Liechtenstein-origin goods, heading 9903.02.89 applies. In both cases, the reciprocal tariff does not apply and only MFN (and any other applicable) duties are due.

4.2 Civil aircraft and parts exemptions (9903.02.85 and 9903.02.90)

• U.S. note 2(v)(xxiv)(c) exempts civil aircraft (all non-military aircraft and excluding unmanned aircraft), their engines, parts, components, subassemblies, and ground flight simulators and parts, provided they meet General Note 6 (civil aircraft) criteria.
• The note lists a long set of HTS codes covering plastics, rubber, metals, tubes, pipes, wire, machinery, engines, avionics, electronics, instruments, and the aircraft headings themselves (e.g., 8801, 8802, 8805, 8807).
• For Swiss-origin qualifying goods, heading 9903.02.85 applies; for Liechtenstein-origin, 9903.02.90 applies. These headings ensure no reciprocal tariff is added; MFN (often duty-free under GN 6) continues to apply.

4.3 Non‑patented pharmaceutical-use exemptions (9903.02.86 and 9903.02.91)

• U.S. note 2(v)(xxiv)(d) exempts non‑patented articles for use in pharmaceutical applications, regardless of whether they are entered under a “Free (K)” special rate.
• The list spans hundreds of HTS codes in chapters 28–30, 32, 34–39, 75, 79, 80, 81, and 30 (medicaments, vaccines, hormones, antibiotics, vitamins, APIs, intermediates, etc.). Many are marked “Pharma” in Annex I.
• For Swiss-origin qualifying goods, heading 9903.02.86 applies; for Liechtenstein-origin, 9903.02.91 applies. These goods are not subject to the reciprocal tariff and remain at MFN (and any other applicable) rates.

5. Practical duty impact

Because the document does not restate specific MFN rates, the numerical impact must be calculated per product:

• If a Swiss-origin product has MFN 0% and is not exempt, total duty becomes 15% (0% MFN + 15% reciprocal via 9903.02.83).
• If MFN is 5% and not exempt, total duty becomes 15% (5% MFN + 10% reciprocal).
• If MFN is 10% and not exempt, total duty becomes 15% (10% MFN + 5% reciprocal).
• If MFN is 15% or higher, no reciprocal duty is added; total duty remains 15% or higher as per MFN.

For exempt goods (those under 9903.02.84/85/86/89/90/91), total duty remains the MFN rate (which may be 0% for many pharma and aircraft items).

6. Geographic scope and linkage to future agreement

• The measures apply only to products of Switzerland and Liechtenstein.
• They are part of a Framework to negotiate an Agreement on Fair, Balanced, and Reciprocal Trade among the United States, Switzerland, and Liechtenstein.
• The U.S. expects the Agreement to be successfully negotiated by the first quarter of 2026. If not concluded by March 31, 2026, the U.S. will review and may reconsider these tariff modifications.

7. Required actions for importers and brokers

Classification and origin:

• Confirm country of origin for all imports from Switzerland and Liechtenstein.
• Review HTS classifications to determine whether each product falls into:

– General reciprocal-tariff category (subject to 9903.02.83 or 9903.02.88 if MFN < 15%),

– General exemption list (9903.02.84/89),

– Civil aircraft/parts under GN 6 (9903.02.85/90), or

– Non‑patented pharma-use items (9903.02.86/91).

Entry filing:

• For entries on or after November 14, 2025:

– If Swiss origin and MFN < 15% and not exempt: declare 9903.02.83 in addition to the base HTS; ensure total duty equals 15%.

– If Swiss origin and MFN ≥ 15% and not exempt: declare 9903.02.82; no extra duty beyond MFN.

– If Liechtenstein origin and MFN < 15% and not exempt: declare 9903.02.88; total duty 15%.

– If Liechtenstein origin and MFN ≥ 15% and not exempt: declare 9903.02.87; no extra duty beyond MFN.

• If the product is exempt under the relevant lists, use 9903.02.84/85/86 (Switzerland) or 9903.02.89/90/91 (Liechtenstein) as appropriate and do not apply the 15% reciprocal duty.

Refunds and corrections:

• Identify entries of Swiss and Liechtenstein goods from November 14, 2025 onward that were processed without these rules.
• Where duties were overpaid (e.g., reciprocal tariff applied to exempt goods), file post-summary corrections or protests to claim refunds.
• Where duties were underpaid (e.g., reciprocal tariff not applied to non-exempt goods with MFN < 15%), coordinate with brokers to correct entries and pay additional duties to avoid penalties.

Internal controls and training:

• Update internal HTS databases and broker instructions to reflect termination of 9903.02.36 and 9903.02.58 and the new 9903.02.82–9903.02.91 headings.
• Train customs and trade compliance staff on the 15% minimum duty concept and the detailed exemption lists.
• For pharma and aircraft sectors, ensure documentation (e.g., non‑patent status, GN 6 eligibility) is maintained to support exemption claims.

8. Priority and risk

This action is high priority for importers sourcing from Switzerland or Liechtenstein because it can significantly increase duties (up to a 15% floor) on non-exempt goods and requires immediate application to entries retroactive to November 14, 2025. Failure to apply the correct Chapter 99 headings could result in underpayment (with potential penalties) or overpayment (lost refunds). The breadth of the exemption lists also creates substantial classification and documentation complexity that must be managed carefully.