Section 301 Trade Remedies Frequently Asked Questions
As noted in CSMS Message 18-000419, Section 301 duties are eligible for duty drawback.
How are goods subject to the Section 301 duties treated when they are admitted into a foreign trade zone (FTZ)?
What is the timing of duty calculations on immediate transportation in bond entries subject to Section 301?
Yes, TIBs are allowed for Section 301 merchandise. Please note that any bond posted must be sufficient to cover all relevant duties, taxes, etc., including Section 301 duties.
How are the Section 301 duties assessed in respect to sets packaged for retail sale, which contain components covered by the Section 301 remedy?
When submitting an entry in which a heading or subheading in Chapter 98 is claimed on merchandise covered by the Section 301 remedy, a filer must first report subheading 9903.88.01, followed by the applicable Chapter 98 subheading, and the Chapter 1-97 HTSUS classification for the commodity being imported.