U.S. CBP guidance on modifications to China tariffs under Section 301
Specific HTSUS codes and effective dates for tariff modifications and exclusions
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September 26, 2024
U.S. Customs and Border Protection today released a memorandum—CSMS # 62411889—providing guidance on modifications to Section 301 tariffs following a four-year review of actions related to China's technology transfer, intellectual property, and innovation practices. Read TradeNewsFlash
Key points include:
- Tariff increases: Effective September 27, 2024, tariffs will increase on 382 Harmonized Tariff Schedule of the United States (HTSUS) subheadings and seven statistical reporting numbers. Specific additional duties are outlined for various HTSUS classifications, with rates ranging from 25% to 100%.
- Exclusions: Certain solar manufacturing equipment and ship-to-shore cranes are excluded from additional duties. Importers must provide certifications for these exclusions.
- Implementation: Automated Commercial Environment (ACE) will accept the new duties and exclusions starting September 27, 2024. New codes and validations for import declarations will be deployed.
- Foreign trade zones: Products subject to additional duties must be admitted as "privileged foreign status" in U.S. foreign trade zones.
- Refunds and claims: Importers can request refunds for duties paid on excluded solar equipment via Post Summary Correction (PSC) or protest if outside the PSC timeframe.
The memorandum details specific HTSUS codes and effective dates for tariff modifications and exclusions, as well as instructions for importers, brokers, and filers.