The Section 301 China Tariff product exclusions were scheduled to expire on 12/21/22 but have now been extended for an additional nine months. On December 21,2022, the US Trade Representative’s office published 87 FR 78187 extending 352 previously reinstated Section 301 product exclusions through September 30, 2023.
Product exclusions were made available in the Automated Commercial Environment (ACE) as of 7 am eastern standard time, December 29, 2022.
The exclusions listed are available for any product that meets the descriptions as set out in the Annex to 87FR17380, regardless of whether the importer filed an exclusion request. Each exclusion is governed by the scope of the 10-digit HTSUS classification and product descriptions provided in Annex to 87 FR 17380, not by the product descriptions set out in a request for exclusion.
Guidance for submitting entries to Customs Border Protection containing the exclusions from Section 301 duties is set out within Annex 87 FR 17380 and the Federal Register Notice 87 FR 78187, in addition to reporting the regular Chapters enumerated within the document. Importers shall not submit the corresponding Chapter 99 HTSUS classification for Section 301 duties when HTSUS 9903.88.67 is submitted.
To request a refund of Section 301 duties paid on previous imports of products granted duty exclusions by the USTR, importers may request that we file a Post Summary Correction (PSC) on their behalf, if within the PSC filing timeframe. If the entry is beyond the PSC filing timeframe, importers may request that we file a protest to request refund at time of liquidation, if within the protest filing timeframe. The latest guidance on the processes for submitting retroactive claims for product exclusions to CBP is found in CSMS 42566154.
If importers enter Chinese goods subject to the extended exclusions under HTSUS classification 9903.88.67 on or after January 1, 2023, and pay Section 301 duties, importers can request that we file Post Summary Corrections on or after January 2, 2023, to obtain a refund of duties paid.
Attached please find an informative chart:
Section 301 Tranches and Rounds Chart
Please contact your Western Overseas representative with any questions.
