Employing a sample of approximately 200 products, this study tests the hypothesis that specific tariffs exert a differential regressive effect on developing country exports. The analysis reveals that U.S. specific duties impose ad valorem equivalents on LDCs which are roughly double those on industrial countries. Further, an examination of the tariff structures of other developed nations shows that specific duties are used in a manner and frequency to pose significant trade barriers against LDC exports. While inflation is eroding the protective effect of these charges, they still pose a significant barrier to LDC products and will continue to do so for the foreseeable future.