CBP Implements MTB Provisions, Says Section 301 Tariffs Still Apply

The Miscellaneous Tariff Bill Act took effect on Oct. 13 (see 1809140004) and CBP programmed all Harmonized Tariff Schedule numbers in ACE in preparation, the agency said in an Oct. 12 CSMS message. The MTB provisions are in subchapter II to Chapter 99, the agency said. The MTB reduces tariffs on nearly 1,700 items. "Since approximately half of the 1,660 MTB-eligible items are produced in China, there is overlap with Section 301 tariffs," CBP said. "Products of China subject to Section 301 tariffs can benefit from MTB’s suspensions and reductions for the general (column 1) rate of duty, but remain subject to the 25 percent ad valorem rate of duty imposed by headings 9903.88.01 and 9903.88.02 or 10 percent ad valorem rate of duty imposed by headings 9903.88.03 and 9903.88.04."