CBP Issues Guidance on EU Tariffs
CBP issued filing instructions for goods subject to the tariffs on goods from Europe set to begin on Oct. 18 (see 1910020044). The Oct. 17 CSMS message includes instructions for "submitting an entry summary in which a heading or subheading in Chapter 98 and/or 99 is claimed on imported merchandise" and the sequence order for reporting the tariff numbers. The additional duties of either 10 percent or 25 percent "are effective on or after 12:01 a.m. eastern daylight time on October 18, 2019," it said.
Any goods that are "subject to this Section 301 trade remedy and that are eligible for temporary duty exemptions or reductions under HTS Heading 9902 shall be subject to the additional duties imposed by subheadings 9903.89.05 through 9903.89.50. Any such duty exemption or reduction shall apply only to the chapters 1 through 97 of the HTSUS," CBP said. "The additional duties imposed by subheadings 9903.89.05 through 9903.89.50 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under subheadings 9802.00.40, 9802.00.50 and 9802.00.60 and heading 9802.00.80. For subheadings 9802.00.40, 9802.00.50 and 9802.00.60, the additional duties apply to the value of repairs, alterations or processing performed, as described in the applicable subheading."
Goods subject to the tariffs that are admitted into a foreign trade zone after Oct. 17 may only be given "privileged foreign status" and the tariffs will be due upon entry for consumption, CBP said. The agency also said antidumping and countervailing duties will continue to apply.
CBP said the HTS sequence is as follows:
- Chapter 98 (if applicable)
- Chapter 99 number(s) for additional duties (if applicable).
For trade remedies:
- First report the Chapter 99 HTS for Section 301 Goods of China OR Chapter 99 HTS for 301 Goods of Certain EU Countries (Large Civil Aircraft) (if applicable)
- Followed by the Chapter 99 HTS for Section 232 or 201 duties (if applicable)
- Followed by the Chapter 99 HTS for Section 201 or 232 quota (if applicable)
- Chapter 99 number(s) for REPLACEMENT duty or other use (i.e., MTB or other provisions) (if applicable)
- Chapter 99 number for other quota (not covered by #3) (if applicable)
- Chapter 1 to 97 Commodity Tariff.