Some Exclusions Announced for Section 301 List 1
It was announced that U.S. Customs and Border Protection has allowed exclusions to some Section 301 “List 1” tariffs. Any organization that imports using these tariff numbers, regardless if the organization was the actual exclusion petitioner or not, is able to use the exclusion. Seven of the exclusions apply to any product classified under one of those seven numbers.
The seven numbers include:
Furthermore, there are 15 other exclusions that can only be used if the commodity specifically matches the exclusion description noted in the Annex. For example, if a specific HTS number is listed and the actual product does not match exactly what is stated in the Annex description, then it does not qualify for the exclusion. Click here to view announcement and Annex.
The approval of the exclusions were announced during the government shutdown but could not be implemented until the programming in ACE was updated. It is now available to move forward with the electronic exclusions as stated below.
According to Sandler, Travis and Rosenberg, “As of Feb. 10 U.S. Customs and Border Protection is accepting in the Automated Commercial Environment entries of products that have been excluded from the Section 301 additional tariffs on imports from China. The exclusions granted thus far, which apply only to so-called List 1 goods subject to a 25 percent additional tariff, are retroactive to July 6, 2018, and will be effective until Dec. 28, 2019″…”Refunds of Section 301 tariffs paid on imports of excluded products on or after July 6, 2018, will not be automatic. Instead, importers can request such refunds by filing post-summary corrections following the instructions set forth above. If the entry has already liquidated, importers may protest the liquidation.”
Please email email@example.com for a free 30-minute consultation or help with your product exclusions.
To request exclusions direct to CBP, click here:
To review Section 301, visit this helpful Resource Page
Download each Section 301 List below: