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More China List 3 Tariff Exclusions Announced; Retroactive Refunds Available

Friday, May 08, 2020
Sandler, Travis & Rosenberg Trade Report

Auto parts, furniture, household items, and bags are among the latest exclusions from the Section 301 additional 25 percent tariff on List 3 goods from China announced by the Office of the U.S. Trade Representative.

These exclusions are reflected in two 10-digit HTSUS subheadings (4819.50.4060 – other packing containers, and 6902.20.5020 – other refractory bricks, blocks, and tiles), which cover 15 separate exclusion requests, and 144 specially prepared product descriptions covering 170 separate exclusion requests. Affected products include the following.

- powdered brown rice

- pigments

- disposable wipes

- vinyl floor planks and bamboo flooring

- garden hoses

- rubber tires

- auto parts

- backpacks and textile cases

- plywood sheets

- printable glitter paper

- dyed sateen fabric

- granite sinks and pedestals

- vehicle mirrors

- kitchen whisks, peelers, and graters

- screwdrivers and utility knives

- kayak storage racks

- floor and pallet jacks

- electric saws

- machine tool parts

- valves

- power supplies, batteries, and battery chargers

- insulated cables and extension cords

- wire and cable harnesses

- off-road vehicle bumpers

- pickup truck covers

- bicycle parts and bike racks

- steel measuring tapes

- thermometer parts

- upholstered chairs

- infant bath seats

- aluminum bench frames

- outdoor furniture

- LED lamps

- steel frame modular buildings

USTR notes that the scope of each exclusion is governed by the product description in its notice and not the descriptions found in any particular request.

These exclusions, which must be claimed using new HTSUS subheading 9903.88.46, will be retroactive to Sept. 24, 2018, and remain in place until Aug. 7, 2020. Importers should review the newly excluded products and apply for refunds of any tariffs paid on such goods since Sept. 24, 2018. Importers may utilize these exclusions for any product that meets the descriptions in the USTR notice, even if they did not request it.

For more information on Section 301 tariffs, including exclusions and how to apply for duty refunds, please contact trade consultant Nicole Bivens Collinson  or trade attorney Kristen Smith.

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