GUIDANCE
Instructions for importers, brokers, and filers on submitting entries to Customs and Border Protection (CBP) that are affected by the amendments from the Section 301 measures as set out in 85 FR 42968 are provided below.
-
In addition to reporting the regular Chapter 87 HTSUS for the technical amendment to certain products in U.S. note 20(yy) as listed in 85 FR 42968, importers shall not submit the corresponding Chapter 99 HTS number for the Section 301 duties when HTSUS 9903.88.46 is submitted.
- In addition to reporting the regular Chapters 48 and 73 of the HTSUS for the conforming changes listed in U.S. note 20(qq) covered under the 9903.88.38 product exclusion round, U.S. note 20(vv) covered under the 9903.88.43 product exclusion round, or U.S. note 20(aaa) covered under the 9903.88.48 product exclusion round, importers shall not submit the corresponding Chapter 99 HTS number for the Section 301 duties when the applicable exclusion 99 number is submitted.
ADDITIONAL INFORMATION
Imports which have been granted a product exclusion from the Section 301 measures, and which are not subject to the Section 301 duties, are not covered by the Foreign Trade Zone (FTZ) provisions of the Section 301 Federal Register notices, but instead are subject to the FTZ provisions in 19 CFR part 146.
Duty exclusions granted by the USTR under this exclusion are retroactive for imports on or after the initial effective date of September 24, 2018. To request a refund of Section 301 duties paid on previous imports of products granted duty exclusions by the USTR, importers may file a Post Summary Correction (PSC) if within the PSC filing timeframe. If the entry is beyond the PSC filing timeframe, importers may protest the liquidation if within the protest filing timeframe. The latest guidance on the process for submitting retroactive claims for product exclusions to CBP is found in CSMS 42566154.
In situations where an importer has requested a product exclusion and the request is pending with the USTR, importers or their licensed representative may submit a request to extend the liquidation of impacted unliquidated entry summaries to CBP.
Reminder: importers, brokers, and/or filers should refer to CSMS 39587858 (Entry Summary Order of Reporting for Multiple HTS when 98 or 99 HTS are required) for guidance when filing an entry summary in which a heading or subheading in Chapter 99 is claimed on imported merchandise.
For ease of reference, a summary of Section 301 duties and product exclusion notifications is attached.
Related Messages: 43400564, 43401456, 43134617, 43044185, 43043838, 42839255, 42837261, 42693720, 42566220, 42355914, 42203908, 42219187, 42181055, 42180527, 42048963, 41955151, 42049352, 48134749, 40003027, 40002982, 40001360, 19-000052, 41702837, 41179115, 41052773, 41538917, 40984510, 40901928, 49710742, 40330403, 40208881, 40969690, 40564257, 39587690, 39587858, 39473933, 39268267, 39169565, 38840764, 19-000332, 19-000260, 19-000244, 19-000238, 19-000236, 19-000212
|