CBP Clarifies Section 232 Tariffs for IT Entries

The Section 232 tariffs on steel and aluminum were only due on immediate transportation entries that were accepted by the port after the duty rates took effect on March 23, CBP said in an April 5 CSMS message. "Accordingly, entries of steel and aluminum articles covered by an entry for immediate transportation accepted at the port of original importation before March 23, may have been incorrectly rejected by CBP and/or incorrectly filed with a Chapter 99 steel or aluminum HTS classification," the agency said. The National Customs Brokers & Forwarders Association of America gave similar advice in a note to members on April 4 (see 1804040018).

CBP said it is "working to address the incorrectly filed entries to alleviate the need for the trade to resubmit entry summaries, submit post summary corrections (PSC), or file protests." The agency knows "that some entry summaries incorrectly submitted with the Chapter 99 HTS classification may have a deadline approaching to pay the associated duties," it said. "CBP will fully consider the issues associated with these entries in enforcing the duty deadline and CBP will be addressing these entries promptly. Importers who incorrectly paid duties pursuant to the Presidential Proclamations on an AD/CVD entry, and want to request an administrative refund of these duties prior to liquidation, may file a PSC to request an administrative refund of these duties prior to liquidation." Importers will be able to file a protest if they "believe an entry was incorrectly liquidated," CBP said.