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More Tariff Exclusions Announced for Chinese Goods; Retroactive Refunds Available

Monday, March 16, 2020
Sandler, Travis & Rosenberg Trade Report

More exclusions from the Section 301 additional tariffs on List 3 goods (currently 25 percent) and List 4A goods (currently 7.5 percent) from China have been announced by the Office of the U.S. Trade Representative.

The List 3 tariff exclusions cover plastic sacks and bags, articles of apparel and clothing accessories, disposable rubber gloves, and nonwovens of manmade filaments. They are reflected in five 10-digit HTSUS subheadings (3923.21.0030, 3923.21.0095, 3926.20.9050, 4015.19.1010, and 5603.12.0090) covering 75 separate exclusion requests and must be claimed using new HTSUS subheading 9903.88.41. These exclusions will be retroactive to Sept. 24, 2018, and remain in place until Aug. 7, 2020.

The List 4A tariff exclusions cover items such as surgical and medical items, plastic medicine dispensing cups, cold packs, hot packs, eye compresses, disposable shoe and boot covers and shoe cover dispensers, textile face masks and medical masks, and gel pads of textile materials. They are reflected in 19 specially prepared product descriptions covering 39 separate exclusion requests and must be claimed using new HTSUS subheading 9903.88.42. These exclusions will be retroactive to Sept. 1, 2019, and remain in place until Sept. 1, 2020.

Importers should review the newly excluded subheadings and apply for refunds of any tariffs paid on such goods since the applicable effective dates. The scope of each exclusion is governed by the scope of the excluded 10-digit HTSUS subheading and not by the product descriptions in any particular exclusion 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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