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More China Tariff Exclusions Announced; Retroactive Refunds Available

Friday, April 24, 2020
Sandler, Travis & Rosenberg Trade Report

Bags, hardware, engine parts, bicycles, and electronic items 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 (see attached for complete list) cover goods such as chemicals, wall panels, rubber cable protectors, textile bags, padfolios, tire chains, hardware, steel tubing, sign plates, engine parts, leaf blowers, scales, electric motors, computer power supplies, robotic vacuum cleaners, portable heaters, air fryers, video security systems, electronic items, wiring harnesses, ceramic insulators, steel vehicle hitches, bicycles, levels, kitchen timers, toddler beds, tables, work benches, bed rails, and lamps.

The exclusions are reflected in one 10-digit HTSUS subheading (8424.90.9080 – parts of mechanical appliances for projecting, dispersing, or spraying liquids or powders), which covers 20 separate exclusion requests, and 107 specially prepared products descriptions covering 157 separate exclusion requests. However, 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 9903.88.45, 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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