For entries covered by an entry for immediate transportation, and with a country of origin and Harmonized Tariff Schedule (HTS) classification subject to the Section 232 Presidential Proclamations, such entries shall be subject to the duty rates in effect when the immediate transportation entry was accepted at the port of original importation, pursuant to 19 CFR 141.69(b), which states:
Merchandise which is not subject to a quantitative or tariff-rate quota and which is covered by an entry for immediate transportation made at the port of original importation, if entered for consumption at the port designated by the consignee or his agent in such transportation entry without having been taken into custody by the port director for general order under section 490, Tariff Act of 1930, as amended (19 U.S.C. 1490), shall be subject to the rates in effect when the immediate transportation entry was accepted at the port of original importation.
As noted in CSMS 18-000317, no drawback shall be available with respect to the Section 232 duties imposed on any aluminum or steel article.
Yes, TIBs are allowed for Section 232 dutiable merchandise. Please note that any bond posted must be sufficient to cover all relevant duties, taxes, etc., including Section 232 duties.
Per the Section 232 Presidential Proclamations, any steel or aluminum article subject to the Section 232 duties, except those eligible for admission under “domestic status” as defined in 19 CFR 146.43, and that is admitted into a U.S. foreign trade zone must be admitted as “privileged foreign status” as defined in 19 CFR 146.41, and will be subject upon entry for consumption to any ad valorem rates of duty related to the classification under the applicable HTS subheading.
Aluminum or steel articles shall not be subject upon entry for consumption to Section 232 duties, merely by reason of manufacture in a U.S. foreign trade zone. However, articles admitted to a U.S. foreign trade zone in “privileged foreign status,” shall retain that status consistent with 19 CFR 146.41(e).
No, in general, goods properly entered under Section 321 are not subject to Section 232 duties. However, any good subject to 232 measures that include quota restrictions may not enter under Section 321 and requires a formal entry.
Please note that a formal entry is also required if a shipment contains merchandise subject to AD/CVD. Goods subject to AD/CVD do not qualify for Section 321.