CBP Announces Filing Procedures for Recently Granted First Tranche Section 301 Exclusions

CBP added the ability in ACE for importers to file entries with recently excluded goods in the first tranche of Section 301 tariffs on Oct. 8, it said in a CSMS messages. For the first tranche exclusions, filers of imported products that were granted an exclusion (see 1909300041) should report the regular Chapters 84, 85, 88 and 90 Harmonized Tariff Schedule number, as well as subheading 9903.88.19. “Importers shall not submit the corresponding Chapter 99 HTS number for the Section 301 duties when" subheading 9903.88.19 is submitted, CBP said.

The official USTR notice for the first tranche exclusions was published on Oct. 2. The exclusions are available for any product that meets the description in the Annex to USTR’s notice, regardless of whether the importer filed an exclusion request. The product exclusions apply retroactively to when each tranche initially took effect. That was July 6, 2018, for the first tranche. The CSMS message also includes a summary of Section 301 duties and that shows information on each tranche of tariffs and granted product exclusions.

Filers that want to request refunds for exclusions on products they imported after the tariffs took effect should submit a post-summary correction using the same procedures outlined for filing entries, CBP said. If the entry has already been liquidated, importers may protest the liquidation, it said. “Imports which have been granted a product exclusion from the Section 301 measures, and which are not subject to the Section 301 duties, are not covered by the Foreign Trade Zone (FTZ) provisions of the Section 301 Federal Register notices, but instead are subject to the FTZ provisions in 19 CFR part 146,” CBP said.