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More Exclusions Announced for China List 1, 2, and 3 Goods; Retroactive Refunds Available

Thursday, September 19, 2019
Sandler, Travis & Rosenberg Trade Report

Additional exclusions from the Section 301 additional 25 percent tariff on List 1, 2, and 3 goods from China have been announced by the Office of the U.S. Trade Representative. These exclusions cover a total of 437 specially prepared product descriptions that reflect 1,170 exclusion requests (see attached for complete lists of excluded items).

USTR has also made technical amendments to lists 3, 4A, and 4B to state that, effective Sept. 24, 2018, the Section 301 additional tariff will not be imposed on goods classified under any of 39 subheadings “if the applied rate of duty for an entry is derived from another subheading and if the entry, for this reason, already is subject to the additional tariff.” In other words, if a component of a good in one of these subheadings is subject to the Section 301 tariff, the good itself will not be subject to that tariff as well. This relieves double Section 301 tariffs that applied to sets, ensembles, etc.

The new exclusions will be effective as follows.

- exclusions for List 1 goods will be retroactive to July 6, 2018, and remain in place through Sept. 20, 2020, and must be claimed using new HTSUS subheading 9903.88.14

- exclusions for List 2 goods will be retroactive to Aug. 23, 2018, and remain in place through Sept. 20, 2020, and must be claimed using new HTSUS subheading 9903.88.17

- exclusions for List 3 goods will be retroactive to Sept. 24, 2018, and remain in place until Aug. 7, 2020 (which are now the uniform beginning and expiration dates for all List 3 exclusions that have been or may be granted) and must be claimed using new HTSUS subheading 9903.88.18

Importers should review the attached lists of affected goods and apply for refunds of any tariffs paid on such goods since the applicable retroactive effective date. These exclusions are available for any product that meets the specified product description, regardless of whether the importer filed an exclusion request. The scope of each exclusion is governed by the scope of the product descriptions set forth in the attached notice and not by the product descriptions in any particular request.

For more information on Section 301 tariffs, including exclusions and how to apply for duty refunds, please contact trade consultant Nicole Bivens Collinson at (202) 730-4956 or trade attorney Kristen Smith at (202) 730-4965.

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