Share with your friends

CBP guidance: Product exclusions from 25% duty, imports from China

Product exclusions from 25% duty, imports from China

U.S. Customs and Border Protection (CBP) issued a release concerning products excluded from the 25% customs duty imposed on imports from China.


Related content

The CBP guidance comes after the May 14, 2019 notice issued by the Office of the U.S. Trade Representative (USTR) announcing the decision to grant the fourth round of certain exclusion requests from the 25% customs duty assessed under the Section 301 investigation related to goods from China (Tranche 1).

According to the CBP release—CSMS #19-000244—the product exclusions will apply as of a July 6, 2018 effective date and will extend for one year after the publication of the CBP notice (dated May 14, 2019).

  • The exclusions are available for any product that satisfies the description in an annex to the USTR notice, regardless of whether the importer filed an exclusion request.
  • The scope of each exclusion is governed by the scope of the 10-digit headings and product descriptions in the Annex, and not by the product descriptions set out in any particular request for exclusion.
  • The functionality for the acceptance of the third round of products excluded from Section 301 duties is available in the Automated Commercial Environment (ACE) as of May 14, 2019.

The CBP release provides instructions for filing entries for products granted exclusions by the USTR from the 25% customs duty under the Section 301 action. For instance, importers are directed to report the regular Chapters 84, 85, and 90 classification of the Harmonized Tariff Schedule of the United States (HTSUS) for the imported merchandise, and also to report “…the HTSUS classification 9903.88.08 (Articles the product of China, as provided for in U.S. note 20(k) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative) for imported merchandise subject to the exclusion.”


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

John L. McLoughlin
Principal and East Coast Leader
T: 267-256-2614

Andy Siciliano
Partner and National Practice Leader
T: 631-425-6057

Luis (Lou) Abad
Principal, Washington National Tax
T: 212-954-3094

Irina Vaysfeld
T: 212-872-2973

Amie Ahanchian
Managing Director
T: 202-533-3247

Robert Waldrop
T: 212-954-8117

Gisele Belotto
Managing Director
T: 305-913-2779

Christopher Young
T: 312-665-3229

Andy Doornaert
Managing Director
T: 313-230-3080

George Zaharatos
T: 404-222-3292

Jessica Libby
Managing Director
T: 612-305-5533

© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today

Sign up today