U.S. modifications to HTSUS, Section 301

Guidance on new Section 301 modifications made to certain HTS classifications within the HTSUS

Guidance on new Section 301 modifications made to certain HTS classification

U.S. Customs and Border Protection (CBP) today issued a release to provide guidance on new Section 301 modifications made to certain Harmonized Tariff Schedule (HTS) classifications within the Harmonized Tariff Schedule of the United States (HTSUS).

Today’s CBP release—CSMS #50834787—states that new Section 301 modifications made to certain HTS classifications within the HTSUS are contained in pages 185-195 of Publication 5240

The new HTS will maintain the duty treatment with respect to actions pursuant to Section 301 of the Trade Act of 1974 under the appropriate U.S. note and will take effect on January 27, 2022. 

  • Per Annex II.A—certain HTS classifications under Chapters 28, 84, 85, 87, 88, and 90 of U.S. note 20(b) are modified.
  • Per Annex II.A—certain HTS classifications under Chapters 39, 85, 87 of U.S. note 20(d) are modified.
  • Per Annex II.A—certain HTS classifications under Chapters 3, 4, 7, 8, 12, 20, 22, 24, 25, 29, 32, 34, 38, 40, 44, 55, 57, 58, 59, 68, 70, 71, 74, 81, 84, 85, 87, 89, and 94 of U.S. note 20(f) are modified.
  • Per Annex II.A—certain HTS classifications under Chapters 4, 8, 12, 15, 17, 20, 21, 29, 36, 38, 40, 44, 49, 62, 70, 85, 90, 91, 94, 95, and 97 of U.S. note 20(s) are modified.
  • Importers are directed to submit the corresponding Chapter 99 HTSUS number for the Section 301 duties when the new 1-97 Chapter HTSUS numbers laid out in Publication 5240 are submitted. 
     

For more information on this topic or to learn more about KPMG’s Trade & Customs Services, contact:

Doug Zuvich
Partner and Global Practice Leader
T: 312-665-1022
E: dzuvich@kpmg.com

John L. McLoughlin
Principal and East Coast Leader
T: 267-256-2614
E: jlmcloughlin@kpmg.com

Andy Siciliano
Partner and National Practice Leader
T: 631-425-6057
E: asiciliano@kpmg.com

Steve Brotherton
Principal and Global Export and Sanctions Leader
T: 415-963-7861
E: sbrotherton@kpmg.com

Luis (Lou) Abad
Principal, Washington National Tax
T: 212-954-3094
E: labad@kpmg.com

Irina Vaysfeld
Principal
T: 212-872-2973
E: ivaysfeld@kpmg.com

Amie Ahanchian
Principal
T: 202-533-3247
E: aahanchian@kpmg.com

Christopher Young
Principal
T: 312-665-3229
E: christopheryoung@kpmg.com

Gisele Belotto
Principal
T: 305-913-2779
E: gbelotto@kpmg.com

George Zaharatos
Principal
T: 404-222-3292
E: gzaharatos@kpmg.com

Andy Doornaert
Managing Director
T: 313-230-3080
E: adoornaert@kpmg.com

Jessica Libby
Principal
T: 612-305-5533
E: jlibby@kpmg.com

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.