According to CSMS #19-000289, the United States Trade Representative has published the fifth round of goods excluded from the 25 percent duty assessed under the first tranche of Section 301. The exclusions cover one 10-digit HTSUS subheading and 88 specially-prepared product descriptions. These exclusions will have a backdated effective date of July 6, 2018, and will be valid for one year following the date of the notice.
These exclusions pertain to any product meeting the descriptions found in the Annex to Federal Register Notice 84 FR 11573, and the exclusions are not limited to only those importers who submitted exclusion requests. The scope of the exclusions are governed by the product descriptions in the Annex, not the product description found in exclusion requests.
The CMS provided the following guidance regarding the refund process: “To request an administrative refund for previous imports of duty-excluded products granted by the USTR, importers may follow the same entry filing instructions as above to file a PSC on unliquidated entry summaries. If the entry has already liquidated, importers may protest the liquidation.”
For additional information concerning the Section 301 tariffs, please send an email to Deringer’s Compliance Department.