U.S. Customs and Border Protection is now accepting entries for products that were excluded from the United States Trade Representative (USTR) Section 301 List 1 Tariffs on certain products imported from China. The exclusions granted thus far, which only apply to List 1 products subject to a 25 percent tariff, are retroactive to July 6, 2018, and will be effective until December 28, 2019.
The scope of each exclusion is governed by the 10 digit level Harmonized Tariff Schedule (HTS) numbers specifically identified in the Federal Register Notice 83 FR 67463. It is important to note that these exclusions are available for any product that meets the description in the official notice regardless of whether the importer filed an exclusion request.
Only the HTS number 9903.88.05 and the regular HTS number should be reported in entries for Section 301 List 1 excluded products. Importers should not report any other Section 301 Chapter 99 HTS numbers when HTS number 9903.88.05 is entered.
Retroactive refunds of the Section 301 tariffs will not be automatic. Importers must submit a post-summary correction (PSC) for eligible entries made subsequent to July 6, 2018. If entries have already liquidated, importers may follow liquidation protest rules.
For more information please contact your local MIQ Logistics representative.