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Section 301 Tariff Exclusions Now Being Accepted by CBP

Wednesday, February 13, 2019
Sandler, Travis & Rosenberg Trade Report

As of Feb. 10 U.S. Customs and Border Protection is accepting in the Automated Commercial Environment entries of products that have been excluded from the Section 301 additional tariffs on imports from China. The exclusions granted thus far, which apply only to so-called List 1 goods subject to a 25 percent additional tariff, are retroactive to July 6, 2018, and will be effective until Dec. 28, 2019. (Click here for more information on this Section 301 case.) 

The scope of each exclusion is governed by the scope of the 10-digit HTSUS subheadings and product descriptions in the official notice, not by the product descriptions set out in any particular exclusion request. Further, exclusions are available for any product that meets the description in the official notice, regardless of whether the importer filed an exclusion request.

CBP states that when submitting entries for excluded products, importers should report HTSUS 9903.88.05 in addition to the regular HTSUS chapters 84, 85, and 90 classification. However, importers should not submit the corresponding Chapter 99 number for the Section 301 duties when HTSUS 9903.88.05 is submitted.

Refunds of Section 301 tariffs paid on imports of excluded products on or after July 6, 2018, will not be automatic. Instead, importers can request such refunds by filing post-summary corrections following the instructions set forth above. If the entry has already liquidated, importers may protest the liquidation.

For more information, please contact Tom Gould at (213) 453-0897.

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