CSMS # 57959304 - GUIDANCE: Section 301 Conforming Amendments to Previously (484f) Reinstated Exclusions
CBP is issuing guidance on conforming amendments to two previously reinstated exclusions associated with the Section 301 investigation of China Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation. These confirming amendments result from certain changes to statistical reporting categories in the Harmonized Tariff Schedule of the United States (HTSUS) effective July 1, 2023.
BACKGROUND
On July 19, 2023, the U.S. Trade Representative (USTR) published 88 FR 46362making conforming amendments to two Section 301 exclusions outlined in the Annex to this notice.
The Annex to this notice conforms two existing product exclusions with the July 1, 2023 changes to ten-digit statistical reporting categories in the HTSUS. In particular, the Annex makes conforming amendments to U.S. notes 20(ttt)(iii)(73) and 20(ttt)(iii)(74) to subchapter III of chapter 99 of the HTSUS, as set out in the Annexes of the notice published at 87 FR 17380 (March 28, 2022). The conforming amendments are effective as of July 1, 2023.
The functionality for the acceptance of the conforming amendment is available in the Automated Commercial Environment (ACE) as of 7 a.m. Eastern Daylight Time, on July 25, 2023.
GUIDANCE
Instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) containing Section 301 duties and exclusions related to these amendments are set out below:
Importers shall not submit the corresponding Chapter 99 HTS number for the Section 301 duties when HTS 9903.88.67 is submitted.
Importers may submit a post summary correction to request a refund of duties for any entries filed on or after the effective date of July 1, 2023, per 88 FR 46362.
ADDITIONAL INFORMATION
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.
To request a refund of Section 301 duties paid on previous imports of products granted duty exclusions by the USTR, importers may file a Post Summary Correction (PSC) if within the PSC filing timeframe. If the entry is beyond the PSC filing timeframe, importers may protest the liquidation if within the protest filing timeframe. The latest guidance on the process for submitting retroactive claims for product exclusions to CBP is found in CSMS 42566154.
Specifically, if importers enter Chinese goods subject to the conforming amendments under HTSUS classification 9903.88.67 on or after their respective effective dates per 88 FR 46362, and pay Section 301 duties, importers should file Post Summary Corrections, to obtain a refund of duties paid.
In situations where an importer has requested a product exclusion and the request is pending with the USTR, importers or their licensed representative may submit a request to extend the liquidation of impacted unliquidated entry summaries to CBP.
Reminder: Importers, brokers, and/or filers should refer to CSMS 39587858(Entry Summary Order of Reporting for Multiple HTS when 98 or 99 HTS are required) for guidance when filing an entry summary in which a heading or subheading in Chapter 99 is claimed on imported merchandise.
For ease of reference, a summary of Section 301 duties and product exclusion notifications is attached.
Questions from the importing community concerning ACE entry rejections involving product exclusions should be referred to their CBP Client Representative. Questions related to Section 301 entry-filing requirements, please refer to CSMS message # 52417905, CSMS #52417905 - UPDATE: Information on Trade Remedy Questions and Resources (govdelivery.com).
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