The list is the result of a consultation process with member states and industry, and is designed with an eye to dodge retaliation most harmful to the European economy.
EU Member states will vote on Wednesday afternoon to impose tariffs of up to 25% in response to US 25% tariffs on aluminium and steel which came into force on 12 March.
The list, which was subject to intense recent industry and national lobbying, includes boats, coffee, copper, iron, live poultry, motorcycles, orange juice, steel, soybeans and yachts. 1680 codes are listed each referring to a family of different products.
Bourbon whiskey dodged inclusion after France and Italy put pressure on the Commission to have it withdrawn. US president Donald Trump was threatening to impose 200% tariffs on wine and spirits if the US whiskey was included.
The list represents a “careful mix” of products drafted with an eye to the potential for a targeted US backlash against sectors of the EU economy, according to an EU diplomat.
Once approved the tariffs will take effect between 15 April and 1 December.
Meanwhile, the Commission is working with the EU countries on a second response, this time targeting the 25% US tariffs on cars and the “reciprocal” 20% tariffs imposed last week by the US on European imports.
The Commission reiterated on Tuesday that it does not want to impose new retaliatory measures, calling for de-escalation and hoping to make progress in negotiations with the US administration.