New U.S.–Argentina ARTI revises U.S. reciprocal tariffs on Argentine imports and caps additional duties at 10%.

REGULATORY BRIEFING – U.S.–ARGENTINA ARTI: IMPACT ON U.S. IMPORT TARIFFS

1. What changed

The United States and Argentina signed the Agreement on Reciprocal Trade and Investment (ARTI). On the U.S. side, the agreement directly modifies how the United States applies its existing “reciprocal tariffs” (additional ad valorem duties) on imports of originating goods from Argentina that were imposed under:

• Executive Order 14257 of April 2, 2025 (Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices that Contribute to Large and Persistent Annual United States Goods Trade Deficits), as amended; and
• Executive Order 14360 of November 14, 2025 (Modifying the Scope of the Reciprocal Tariffs With Respect to Certain Agricultural Products).

Key U.S. tariff changes under Annex I, Schedule 2 (Schedule of the United States):

• For originating Argentine goods listed in Schedule 2A: the United States will NOT apply the additional ad valorem reciprocal tariff from EO 14257.
• For originating Argentine goods listed in Schedule 2B: the United States will apply a reciprocal tariff rate of 0% (zero) on top of MFN, per EO 14360.
• For all other originating Argentine goods not in Schedule 2A or 2B: any additional ad valorem reciprocal tariff under EO 14257 (as amended) is capped at a maximum of 10%.
• The reciprocal tariffs are applied in addition to the normal MFN rate of duty in the HTSUS.

The agreement also confirms that nothing in ARTI prevents the United States from imposing additional tariffs under its laws to remedy unfair trade practices, address import surges, or protect economic/national security (Section 6, Article 6.4.3).

2. Affected products

The agreement itself references the affected U.S. tariff treatment in aggregate form; specific HTSUS lines are contained in:

• Schedule 2A: Argentine-origin goods for which the additional reciprocal tariff under EO 14257 is removed (i.e., only MFN applies).
• Schedule 2B: Argentine-origin goods for which the reciprocal tariff is set to 0% (i.e., MFN plus 0% reciprocal duty).

The text provided does not list the individual HTSUS codes in Schedule 2A and 2B, but indicates they are:

• Expressed in terms of the Harmonized Tariff Schedule of the United States (HTSUS), and
• Interpreted using the General Notes, Section Notes, and Chapter Notes of the HTSUS.

Likely impacted sectors (based on the structure and reciprocal nature of the agreement and the fact that Argentina’s Schedule 1 grants TRQs and reductions on U.S. exports in these areas):

• Agricultural and food products (e.g., beef, dairy, confectionery, fructose, potatoes, wine) – Argentine-origin counterparts may be included in Schedule 2A/2B or subject to capped reciprocal tariffs.
• Motor vehicles and parts – given Argentina’s commitments on vehicle standards and Argentina’s TRQ for U.S. vehicles, reciprocal treatment on Argentine vehicles/parts is likely reflected in Schedule 2A/2B.
• Industrial goods and possibly certain critical minerals or manufactured products.

Because the HTSUS lines are not enumerated in the excerpt, importers must consult the official tariff schedule attachments (Schedule 2A and 2B) to identify:

• Exact HTSUS subheadings covered;
• Whether their products fall under:
• Schedule 2A (reciprocal tariff removed),
• Schedule 2B (reciprocal tariff set to 0%), or
• “All other” Argentine-origin goods (reciprocal tariff capped at 10%).

3. Rate changes

The agreement modifies only the additional reciprocal tariffs; it does not change the underlying MFN rates in the HTSUS.

3.1. Goods in Schedule 2A

• Old treatment: MFN rate + additional ad valorem reciprocal tariff under EO 14257 (rate varied by product; could exceed 10% in some cases, depending on the EO implementation).
• New treatment: MFN rate only (the additional ad valorem reciprocal tariff from EO 14257 is not applied).
• Numerical impact: For these lines, the incremental reciprocal duty goes from its prior EO 14257 rate (e.g., hypothetically 15% or 20%, depending on the EO schedule) to 0%. The total duty becomes simply the MFN rate.

3.2. Goods in Schedule 2B

• Old treatment: MFN rate + additional ad valorem reciprocal tariff under EO 14257 (as modified by EO 14360 for certain agricultural products).
• New treatment: MFN rate + 0% reciprocal tariff (i.e., MFN only), as mandated by EO 14360 and referenced in paragraph 3 of the General Notes to Schedule 2.
• Numerical impact: Additional reciprocal duty is explicitly set to 0%. Total duty equals MFN.

3.3. All other originating Argentine goods (not in Schedule 2A or 2B)

• Old treatment: MFN rate + additional ad valorem reciprocal tariff under EO 14257, which could be higher than 10% for some products.
• New treatment: MFN rate + additional ad valorem reciprocal tariff that is capped at 10%.
• Numerical impact: If a product previously had a reciprocal tariff above 10%, the additional duty is reduced to 10%. If it was already at or below 10%, there may be no change.

3.4. Clarification on stacking of duties

• Paragraph 5 of the General Notes to Schedule 2: “For greater certainty, the United States shall apply the rate of duty in paragraph 2 through 4 in addition to the United States’ MFN rate of duty in effect.”
• This confirms that:
• MFN duty continues to apply as usual; and
• The reciprocal tariff (if any) is an additional ad valorem layer, subject to the new rules (removed, set to 0, or capped at 10%).

4. Dates

• Entry into force of ARTI: The agreement enters into force 60 days after the date on which the United States and Argentina exchange written notifications certifying completion of their applicable legal procedures, or another date mutually agreed (Article 6.7).
• Effective date of U.S. tariff changes: The revised reciprocal tariff treatment (Schedule 2) will apply as of the agreement’s entry into force.
• Duration: The agreement remains in force until terminated. Either Party may terminate with 6 months’ written notice (Article 6.5).

Importers must monitor USTR and CBP communications for:

• The exact date of entry into force (once both Parties complete internal procedures);
• Any implementing instructions (e.g., CSMS messages, Federal Register notices) specifying how to claim the revised reciprocal tariff treatment and any special program indicators.

5. Required actions for importers, brokers, and compliance teams

5.1. Determine product coverage

• Identify all imports of Argentine-origin goods in your portfolio.
• Map each product to its HTSUS classification.
• Obtain and review:
• Schedule 2A (list of HTSUS lines where reciprocal tariff is removed), and
• Schedule 2B (list of HTSUS lines where reciprocal tariff is set to 0%).
• Categorize each Argentine-origin HTSUS line as:

1) In Schedule 2A,

2) In Schedule 2B, or

3) Not listed (subject to capped 10% reciprocal tariff).

5.2. Update duty calculations and landed cost models

• For Schedule 2A and 2B lines:
• Remove any additional reciprocal tariff from landed cost models as of the entry-into-force date.
• Recalculate total duty as MFN only.
• For other Argentine-origin lines:
• Confirm the current reciprocal tariff rate under EO 14257.
• If above 10%, adjust to 10% as of entry into force.
• If at or below 10%, verify no change is needed.
• Update internal pricing, margin, and sourcing analyses to reflect lower or capped reciprocal tariffs.

5.3. Adjust customs entry practices

• Coordinate with customs brokers to ensure:
• Correct HTSUS classification is used for Argentine-origin goods.
• Any special program indicators or Chapter 99 provisions associated with the reciprocal tariffs (EO 14257/14360) are applied correctly in light of ARTI.
• For Schedule 2A/2B goods, the additional reciprocal duty is not assessed on entries with dates on or after the effective date.
• Monitor CBP guidance for:
• Whether a specific SPI (Special Program Indicator) will be used to identify ARTI-eligible Argentine-origin goods; and
• Any documentary requirements to substantiate origin (e.g., origin statements or certificates) to qualify as “originating goods of Argentina” under ARTI.

5.4. Review contracts and sourcing strategies

• For long-term supply contracts involving Argentine-origin goods previously subject to high reciprocal tariffs:
• Revisit pricing terms to reflect reduced or eliminated reciprocal duties.
• Consider expanding sourcing from Argentina where tariff reductions materially improve landed cost.
• For products still subject to a reciprocal tariff (capped at 10%):
• Evaluate whether the 10% cap makes Argentine sourcing competitive relative to other origins.

5.5. Internal controls and documentation

• Ensure origin documentation is robust enough to support “originating” status under ARTI rules of origin (once published/clarified), as the preferential reciprocal treatment applies only to originating goods of Argentina.
• Maintain records of:
• HTSUS classifications,
• Origin determinations,
• Duty calculations before and after ARTI entry into force,
• Any CBP rulings or internal classification/origin memos.

6. References and source documents

Primary agreement text (English):

• U.S.–Argentina Agreement on Reciprocal Trade and Investment (ARTI):

https://ustr.gov/sites/default/files/files/Press/Releases/2026/US%20Argentina%20ARTI%20English%20Final%20February%202026.pdf

Key sections for U.S. importers:

• Section 1, Annex I, Schedule 2 – Schedule of the United States (General Notes, paragraphs 1–5).
• Executive Order 14257 (reciprocal tariffs framework):
• Check Federal Register / White House site for EO 14257 text and product lists.
• Executive Order 14360 (agricultural product modifications):
• Check Federal Register / White House site for EO 14360 text and affected agricultural HTSUS lines.
• USTR press release and tariff schedule links (for Schedule 2A and 2B):
• From the USTR ARTI announcement page: follow “To read the tariff schedule, click here” for the detailed HTSUS lists.

7. Practical next steps checklist

• Immediately:
• Obtain Schedule 2A and 2B from USTR’s published tariff schedule.
• Map all Argentine-origin imports to these schedules.
• Before entry into force:
• Update internal duty and landed cost models.
• Align with brokers on coding and documentation.
• On and after entry into force:
• Verify that entries are assessed using MFN-only rates for Schedule 2A/2B goods.
• Confirm reciprocal tariffs on other Argentine-origin goods do not exceed 10%.
• Monitor CBP/CSMS and Federal Register for any implementing instructions, Chapter 99 notes, or SPI requirements.

This briefing focuses only on U.S. import tariff impacts. Other ARTI provisions (e.g., export controls, services, IP, labor, environment) do not directly change U.S. import duty rates or HTS classifications but may be relevant for broader compliance and risk assessments.