The Section 301 tariffs have had technical amendments to the Harmonized Tariff Schedule of the United States (HTSUS) in two exclusions under HTSUS 9903.88.67. Because of this, Customs and Border Protection (CBP) has made a guidance to aid in the understanding of said changes.
The changes were made on October 14, 2022 by the Office of Trade Representative (USTR) published under 87 FR 62486, with the technical amendments taking effect as of October 12, 2021, and extending through December 31, 2022.
The following instructions are for importers, Customs brokers, and filers who are to submit entries to CBP that have Section 301 exclusions related to these changes:
In 87 FR 62486 there are two technical changes to the HTSUS as follows:
- 20(ttt)(iii)(50) (9903.88.67) has been changed by removing “each measuring not more than 98 cm by 52 cm by 17 cm,”.
- 20(ttt)(iii)(51) (9903.88.67) has been changed by removing “each measuring not more than 81 cm by 39 cm by 11 cm,”.
Applying retroactively as of October 12, 2021, CBP states importers are not to submit the equivalent Chapter 99 HTS number for the Section 301 duties when HTS 9903.88.67 is submitted. A post summary correction (PSC) may be submitted by importers to request a refund of duties for entries filed during the PSC timeframe. Should it not be filed in a timely manner and fall past the PSC, a protest of the liquidation can be filed by importers if within the protesting timeframe. Guidance on how to do this can be found in CSMS42566154.
Should an importer have requested a product exclusion, and a pending request with the USTR, they can submit a request, or Sobel can submit a request on their behalf to extend the liquidation of impacted unliquidated entry summaries to CBP. Remember to refer to CSMS 39587858 for guidance when filling in an entry summary where Chapter 99 is claimed on imported goods. There is a summary of Section 301 duties and product exclusion notifications here, and this chart has been updated to include dates for each Section 301 exclusion that are scheduled to end.
We here at Sobel understand this can be a confusing process, but we stay well versed in the changes made to the Section 301 tariffs. If you need any help making these submissions please do not hesitate to give your experts a call.
