This message provides notification of an increase in Column 2 duties for certain articles from the Russian Federation by Presidential Proclamation 10523, effective April 1, 2023. Additionally, Presidential Proclamation 10523, with Annex, may be found in the Federal Register at 88 FR 13277.
BACKGROUND
On June 27, 2022, President Biden issued Presidential Proclamation 10420 “Proclamation on Increasing Duties on Certain Articles from the Russian Federation,” effective July 27, 2022. Additionally, Presidential Proclamation 10420, with Annex, may be found in the Federal Register at 87 FR 38875. This Proclamation increased the column 2 duty rates for goods entered for consumption, or withdrawn from warehouse for consumption, in subchapter III of chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS) by inserting new heading 9903.90.08. Please see CSMS #52458835 and #52638708.
GUIDANCE
Effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on April 1, 2023, subchapter III of chapter 99 of the HTSUS is modified:
1. by deleting “as provided for in this note” from subdivision (a) of U.S. note 30 to subchapter III of chapter 99 and by inserting “as provided for in subdivisions (a) and (b) of this note” in lieu thereof.
2. by deleting the following 8-digit subheadings from subdivision (b) to U.S. note 30 to subchapter III of chapter 99:
72021150
72022110
72022900
72023000
72024100
72024910
72027000
72042100
72042900
72044900
72052900
72071200
72169100
72249000
73042910
73042920
73042931
73042941
73042950
73062920
73062960
73079910
73089060
73101000
73102900
73110000
73144100
73181520
73181540
73181600
73182200
73251000
74081160
74081900
74092100
74102200
76042930
76042950
76051100
76061230
76061260
76130000
78011000
78019990
3. by inserting the following 8-digit subheadings in subdivision (b) to U.S. note 30 to subchapter III of chapter 99 in the numerical sequence:
26011200
26151000
28030000
28049000
28051200
28161000
28342910
28469020
28469040
28469080
71022130
71022140
71022900
71101100
71101900
71102900
71103100
71103900
71104100
71104900
75021000
75022000
75040000
87081030
4. by inserting the following new heading 9903.90.09 in numerical sequence, with the material in the new heading inserted in the columns of HTSUS labeled “Heading/Subheading”, “Article Description”, “Rates of Duty 1-General”, “Rates of Duty-1 Special”, and Rates of Duty 2”, respectively:
Heading / Subheading |
Article Description
|
Rates of Duty |
1 |
2 |
General |
Special |
9903.90.09 |
Articles the product of the Russian Federation, as provided for in U.S. note 30(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(d) to this subchapter . . . . . . . . . . . . . . . . |
|
|
70% |
5. by inserting the following new subdivisions (c) through (d) to U.S. note 30 to subchapter III of chapter 99 in alphabetical sequence:
“(c) For the purposes of heading 9903.90.09, articles that are the product of the Russian Federation, as provided for in subdivisions (c) and (d) of this note, shall be subject to a 70 percent ad valorem rate of duty in lieu of the rates of duty provided for such articles in column 2 of the HTSUS in chapters 1 to 97. All articles that are the product of the Russian Federation that are classified in the subheadings enumerated in U.S. note 30(d) to subchapter III of chapter 99 are subject to the 70 percent ad valorem rate of duty imposed by heading 9903.90.09.
As provided in U.S. note 1 to subchapter III of chapter 99, articles that are the product of the Russian Federation that are classified in the subheadings enumerated in U.S. note 30(d) to subchapter III of chapter 99 are subject to a 70 percent ad valorem rate of duty under heading 9903.90.09 in lieu of the rates of duty provided therefor in column 2 of the HTSUS in chapters 1 to 97.
The duties imposed by heading 9903.90.09 do not apply to goods for which entry is claimed under a provision of chapter 98 of the HTSUS, except for goods entered under subheadings 9802.00.40, 9802.00.50, and 9802.00.60, and heading 9802.00.80. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the duties imposed by heading 9903.90.09 apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable subheading. For heading 9802.00.80, the duties imposed by heading 9903.90.09 apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80.
Products of the Russian Federation that are provided for in heading 9903.90.09 and classified in one of the subheadings enumerated in U.S. note 30(d) to subchapter III of chapter 99 shall continue to be subject to antidumping, countervailing, or other duties, fees, exactions and charges that apply to such products, as well as to the 70 percent ad valorem rate of duty imposed by heading 9903.90.09. U.S. note 30(b) aligns with the 35 percent ad valorem rate of duty and will continue to be subject to that Column 2 rate unless specifically moved to the 70 percent ad valorem rate.
(d) Heading 9903.90.09 applies to all products of the Russian Federation that are classified in the following 8-digit subheadings:
List of affected HTS (see also Annex to 88 FRN 13277):
72011000
72021150
72022110
72022900
72023000
72024100
72024910
72027000
72029200
72031000
72042100
72042900
72044900
72052900
72071200
72081030
72081060
72082530
72083600
72083700
72083800
72083900
72084030
72084060
72085100
72085200
72085300
72085400
72089000
72091600
72091700
72091860
72104100
72104900
72106100
72106900
72107060
72124010
72124050
72131000
72142000
72149900
72166900
72169100
72171060
72171090
72172030
72223000
72249000
72251100
72251900
72261110
72261190
72261990
72284000
72285010
72285050
72286080
73041910
73042440
73042910
73042920
73042931
73042941
73042950
73043160
73043900
73051110
73051210
73062920
73062960
73063050
73079910
73089030
73089060
73101000
73102900
73110000
73144100
73181520
73181540
73181600
73182200
73251000
74031100
74081160
74081900
74092100
74102200
76011030
76011060
76012030
76012060
76012090
76041030
76041050
76042100
76042930
76042950
76051100
76051900
76052100
76052900
76061130
76061160
76061230
76061260
76069130
76069160
76069230
76069260
76071190
76071960
76072010
76072050
76129050
76130000
78011000
78019990
81082000
81083000
81123100
81124110
81129207
81129210
81129230
81129240
Filers must enter the applicable 9903.90.08 or 9903.90.09 in addition to the Chapter 1-97 HTS on the entry summary line. HTS hierarchical guidance has been issued previously, please refer to CSMS #39587858 for guidance related to reporting multiple HTS when chapter 98 and 99 are required.
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All entry summary related questions regarding this message should be addressed to the Commercial Operations, Revenue, and Entry Division at otentrysummary@cbp.dhs.gov.
Related CSMS Messages: 52458835, 52638708
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