Commerce would exclude qualifying homebuilding goods from certain tariffs

The Secretary of Commerce would create a process for U.S. entities and associations to request tariff exclusions for covered homebuilding goods. Covered goods include products and materials used to build or furnish single-family homes and multifamily residential buildings, but exclude rare earth elements and products made mostly from them. The Secretary would have to exclude critical homebuilding products from covered duties. For other goods, the Secretary would have to find that domestic supplies are insufficient and that U.S. Customs and Border Protection can administer the exclusion. Covered duties are amounts above the rate in effect on January 19, 2025, but do not include antidumping, countervailing, or section 201 duties. The Secretary would stop granting exclusions on or after October 1, 2029. Exclusions granted before that date would remain under their stated terms and conditions.

U.S. Customs and Border Protection would recalculate eligible entries as if an approved tariff exclusion had already applied. The rule would cover entries of covered goods made after enactment and after the tariff began, but before the exclusion was issued. A request must identify the entry or provide enough information to reconstruct it. The request must be filed within 180 days after the exclusion is issued. Amounts owed by the United States would be paid without interest. Payment would be due within 90 days after Customs completes the liquidation or reliquidation.

The Secretary of Commerce would publish each exclusion decision and report recent decisions to Congress. The public notice would cover every request decided under the process. Quarterly reports would go to the Senate Finance Committee and House Ways and Means Committee. Published results would have to use an accessible internet format. Each quarterly report would include an explanation for denying a request. The Secretary would publish each decision within 15 days after deciding the request and report at least once each quarter.