On March 22, 2019 US Customs and Border Protection issued guidance for filing entries associated with the second round of exclusions granted for the Section 301 Tariffs from China.
The second round of exclusions took effect on March 25 upon notice from the Office of the U.S. Trade Representative. These exclusions apply retroactively to July 6, 2018 and extend through March 25, 2020.
In addition to reporting the regular Chapter 84, 85, and 90 HTS classifications, filers should report HTS 9903.88.06 subheading for imported merchandise that is subject to the exclusion. When HTS 9903.88.06 is submitted filers are advised to not submit the corresponding Chapter 99 HTS number for the Section 301 duties.
For a refund on previous imports of duty-excluded products dating back to July 6, 2018, importers can request to file a post-summary correction. If the entry has already liquidated, importers may protest the liquidation.
U.S. Customs and Border Protection clarified that in relevant cases, excluded imports are subject to standard U.S. Foreign Trade Zone regulations, not the Foreign Trade Zone provisions as set out in the Federal Register notices implementing the Section 301 tariffs.
We are reviewing our records to identify entries arranged through OTS which may be eligible for this refund and will contact the eligible importers. Please follow up with your account representative if you believe that you are eligible and have not been contacted.
On December 28, 2018, the U.S. Trade Representative published a Federal Register Notice (83 FR 67463) announcing the decision to grant certain exclusion requests from the 25 percent duty assessed under the Section 301 investigation
related to goods from China (Tranche 1). The product exclusions announced in this notice will be retroactive as of the July 6, 2018 effective date (see 83 FR 28710). The exclusions will extend for one year after the December 28, 2018 Federal Register notice (83 FR 67463).
On Friday February 8, 2019, US Customs & Border Protection released CSMS 19-000052 with instructions on how to submit entries containing products that have been granted exclusions from the Section 301 measures. To request an administrative refund for previous imports of duty-excluded products granted by USTR, importers may file a Post Summary Correction (PSC).
We are currently reviewing our records to identify any entries arranged through OTS that are eligible for this refund and will contact importers individually to notify of their eligibility to submit a PSC for refund of Duty. However, if you believe that you are eligible and have not been contacted, please notify your OTS Representative to confirm eligibility. Below are the classifications that have been retroactively excluded from the Section 301 tariffs:
8412.21.0075 – Hydraulic power engines and motors, linear acting (cylinders), other
8418.69.0120 – Other refrigerating or freezing equipment: heat pumps, drinking water coolers, self-contained
8480.71.8045 – Molds for rubber or plastics, injection
8482.10.5044 – Ball bearings, radial, single row, having an outside diameter of 9 mm and over but not over 30 mm
8482.10.5048 – Ball bearings, radial, single row, having an outside diameter of 30 mm and over but not over 52 mm
8482.10.5052 – Ball bearings, radial, single row, having an outside diameter of 52 mm and over but not over 100 mm
8525.60.1010 – Transmission apparatus incorporating reception apparatus, transceivers, Citizens Band (CB)
8407.21.0080 – Spark-ignition engines for marine propulsion, outboard, each rated at not less than 29.83 kW but not more than 44.74 kW
Please contact your account representative if there are any questions.