U.S. Trade Representative Issues New Section 301 Tariff Exclusion Reinstatement

Benesch
Contact

Benesch

Valuable tariff relief is now available for goods imported to the U.S. from China. On March 23, 2022 the U.S. Trade Representative (“USTR”) published Federal Register Notice 87 FR 17380 retroactively reinstating certain U.S. Section 301 tariff exclusions on goods from China pursuant to the U.S. Trade Act of 1974 (19 USC 2411). The exclusions apply to a sweeping range of products including chemicals, machinery, electrical equipment, plastics, motors and automotive products, textiles, furniture, pumps, bicycles, and myriad other consumer goods. A full list of the exclusions can be found in the Annex to the Federal Register Notice. Though broad in scope, the reinstated exclusions are a small subset of the 549 in place since 2018.

The tariff exclusions have a different retroactive reach for non-liquidated goods and liquidated goods. For non-liquidated goods, exclusions apply to items entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. eastern daylight time on October 12, 2021 and before 11:59 p.m. eastern daylight time on December 31, 2022. For liquidated goods, exclusions apply within the 180-day protest period proscribed by the U.S. Tariff Act of 1930 (19 USC 1514).

U.S. Customs and Border Protection issued guidance stating that Harmonized Tariff Schedule of the U.S. (“HTSUS”) Classification 9903.88.67 can be used to claim the reinstated exclusions (CSMS #514629298). As of April 7, 2022, the functionality for the acceptance of the reinstated products is available in the Automated Commercial Environment (“ACE”). Importers, brokers, and filers can find instructions on submitting entries and amending their filings in 87 FR 17380 Annex A in addition to reporting the regular chapters. Importers can request a refund of the duties paid on previous imports of products by filing a Post Summary Correction and can find additional guidance in CSMS #42566154. As a reminder, the new exclusions apply in addition to 81 other exclusions applicable to products needed to quell the COVID-19 pandemic (86 FR 63438). Those 81 additional exclusions apply through May 31, 2022.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Benesch | Attorney Advertising

Written by:

Benesch
Contact
more
less

Benesch on:

Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
Custom Email Digest
- hide
- hide

This website uses cookies to improve user experience, track anonymous site usage, store authorization tokens and permit sharing on social media networks. By continuing to browse this website you accept the use of cookies. Click here to read more about how we use cookies.