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U.S. guidelines for submitting entries, products excluded under Section 301

U.S. guidelines for submitting entries, Section 301

U.S. Customs and Border Protection (CBP) today provided instructions on submitting entries to CBP concerning products that have been granted exclusions from the 25% duty assessed on imported goods from China under Section 301.

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Related content

The CBP release—CSMS #19-000052—also states that the functionality for the acceptance of products excluded from Section 301 duties will be available in the Automated Commercial Environment (ACE) on February 10, 2019.

Background

The U.S. Trade Representative in late December 2018 announced a decision to grant certain exclusion requests from the 25% duty assessed under the Section 301 investigation related to goods from China (Tranche 1). The product exclusions were retroactive as of July 6, 2018, and the exclusions will extend for one year after the December 28, 2018.
 

Read a KPMG report about the Section 301 exclusions: TradeNewsFlash

CBP instructions for filing entries subject to product exclusions

Today’s CBP instructions on submitting entries to CBP containing products granted exclusions by USTR from the Section 301 measures reflect:

  • In addition to reporting the regular Chapters 84, 85 and 90 classification of the Harmonized Tariff Schedule of the United States (HTSUS) for the imported merchandise, importers must report the HTSUS classification 9903.88.05 (Articles the product of China, as provided for in U.S. note 20(h) to this subchapter, each covered by an exclusion granted by the USTR) for imported merchandise subject to the exclusion.
  • Importers are directed not to submit the corresponding Chapter 99 HTS number for the Section 301 duties when HTS 9903.88.05 is submitted.

The CBP release explains that the customs duty exclusions granted by the USTR are retroactive on imports to the initial effective date of July 6, 2018.  To request an administrative refund for previous imports of duty-excluded products granted by USTR, importers may file a Post Summary Correction (PSC) by following the entry filing instructions (above). If the entry has already liquidated, importers may protest the liquidation.
 

For more information on this topic or to learn more about KPMG’s Trade & Customs Services, contact:

Doug Zuvich
Partner and Global Practice Leader
T: 312-665-1022
E: dzuvich@kpmg.com

John L. McLoughlin
Principal and East Coast Leader
T: 267-256-2614
E: jlmcloughlin@kpmg.com

Andy Siciliano
Partner and National Practice Leader
T: 631-425-6057
E: asiciliano@kpmg.com

Luis (Lou) Abad
Principal, Washington National Tax
T: 212-954-3094
E: labad@kpmg.com

Irina Vaysfeld
Principal
T: 212-872-2973
E: ivaysfeld@kpmg.com

Amie Ahanchian
Managing Director
T: 202-533-3247
E: aahanchian@kpmg.com

Robert Waldrop
Principal
T: 212-954-8117
E: rwaldrop@kpmg.com

Gisele Belotto
Managing Director
T: 305-913-2779
E: gbelotto@kpmg.com

Christopher Young
Principal
T: 312-665-3229
E: christopheryoung@kpmg.com

Andy Doornaert
Managing Director
T: 313-230-3080
E: adoornaert@kpmg.com

George Zaharatos
Principal
T: 404-222-3292
E: gzaharatos@kpmg.com

Jessica Libby
Managing Director
T: 612-305-5533
E: jlibby@kpmg.com

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