The Act removed tariffs on sugar, molasses, tea, coffee and hides but authorized the President to reinstate the tariffs if the items were exported from countries that treated U.S. exports in a "reciprocally unequal and unreasonable" fashion.
该法案取消了对糖、糖浆、茶、咖啡和兽皮的关税，但授权总统恢复这些关税，如果此类商品是出口自以“相互之间不平等且不合理的”方式对待美国出口的国家。