Exclusions from Section 301 Additional Tariffs on Imports from China

CBP is now accepting entries of products that have been excluded from Section 301 additional tariffs on imports from China that were subject to a 25% additional tariff.

The exclusions granted to date are for certain products on List 1 only and are retroactive to July 6, 2018 through December 28, 2019.

On December 28, 2018, U.S. Trade Representative published a Federal Register notice of those List 1 Chinese products that are excluded from Section 301 duties. Exclusions are available to any importer whose products made in China meet the product-specific description (the 10-digit HTSUS) of the imported items, even if the importer did not file an exclusion request. 

CBP recently issued two guidance notices detailing how importers can obtain refunds related to Section 301 and Section 201 duties on products made in China. CSMS #19-000052 outlines how importers can submit refund claims for duty paid on Chinese products that were subject to 301 tariffs and later were excluded by the USTR product exclusion process. 

CSMS #19-000050 outlines how importers can submit drawback claims on Sections 301 and 201 duties. 

To obtain refunds, you may file a post summary correction for non-liquidated entries.  A protest must be filed for those entries that have liquidated.

If you have any questions or need further information, please contact your local C J representative.

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