The exclusions will extend through March 25, 2020, and are retroactive to July 6, when 25 percent tariffs across $34 billion worth of goods from China began.
Customs and Border Protection on Friday issued guidance for filing entries associated with a second round of exclusions granted for Section 301 duties on goods from China.
The second round of exclusions — covering three 10-digit Harmonized Tariff Schedule (HTS) subheadings and 30 product descriptions — took effect Monday, upon the publication of the Office of the U.S. Trade Representative’s notice of the exclusions published in the Federal Register.
The exclusions will extend through March 25, 2020, and apply retroactively to July 6, 2018, the launch date of 25 percent tariffs across $34 billion worth of goods from China in 2017 import value.
A first batch of exclusions was announced in December that covered nearly 1,000 exclusion requests and 31 different product types on the $34 billion list.
In addition to reporting the regular chapter 84, 85 and 90 HTS classification for imported merchandise, filers should report HTS subheading 9903.88.06 (articles the product of China, as provided for in U.S. note 20(i) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative) for imported merchandise subject to the exclusion, CBP said in a CSMS message.
Filers also are advised to not submit the corresponding Chapter 99 HTS number for the Section 301 duties when HTS 9903.88.06 is submitted.
To request a refund for previous imports of duty-excluded products granted by USTR, dating back to July 6, importers can file a post-summary correction. If the entry has already liquidated, importers may protest the liquidation.
CBP clarified that, in relevant cases, excluded imports are subject to standard U.S. foreign-trade zone regulations, not the FTZ provisions set out in Federal Register notices implementing the Section 301 tariffs.
CBP said questions from the importing community concerning Automated Commercial Environment entry rejections involving product exclusion numbers should be referred to their CBP client representative, and questions related to Section 301 entry filing requirements should be emailed to traderemedy@cbp.dhs.gov.
