CBP Releases Details on Section 301 Duty Collections

CBP provided some details on the coming duty collections on Chinese goods covered by the Section 301 tariffs (see 1806150003) in a June 28 CSMS message. "In addition to reporting the Chapters 1-97 HTSUS classification of the imported merchandise, importers shall also report the 9903.88.01 special tariff number for goods subject to the additional duty assessment of 25% ad valorem as a result of the Section 301 trade remedy," CBP said. The tariffs only "apply to products of China, and are based on the country of origin, not country of export." CBP said the additional duties won't apply "to products for which entry is properly claimed under a heading or subheading in Chapter 98," which covers returned U.S. goods.

All Section 301 goods admitted to foreign-trade zones after the duties take effect on July 6 must be entered as privileged foreign status, except those eligible for admission under domestic status under 19 CFR 146.43, CBP said. Any covered products from an FTZ "will be subject upon entry for consumption to any ad valorem rates of duty or quantitative limitations related to the classification under the applicable HTSUS subheading," it said. More information on applying for product exclusions with the Office of the U.S. Trade Representative is still to come and questions for CBP should go to traderemedy@cbp.dhs.gov, the agency said.