General 301 Frequently Asked Questions
At this time, the additional duties imposed by the Section 301 remedy only apply to articles that are products of the People’s Republic of China (ISO Country Code CN). Imported goods that are legitimately the product of Hong Kong (HK) or Macau (MO) are not subject to the additional Section 301 duties.
Please note that Section 301 duties are based on country of origin, not country of export.
As noted in CSMS Message 18-00419, Section 301 duties are eligible for duty drawback.
Per the Federal Register notices published by the USTR, any product listed in the Section 301 Federal Register notices, except any product that is eligible for admission under ‘domestic status’ as defined in 19 CFR 146.43, which is subject to the additional duty imposed by these determinations, 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.
The USTR has issued a Federal Register Notice outlining the process by which U.S. stakeholders may request that particular products classified within an HTSUS subheading currently subject to the Section 301 remedy be excluded from the additional Section 301 duties. The procedures to request a product exclusion can be found in Section B of the USTR’s Federal Register Notice (83 FR 32181).
A copy of the Federal Register Notice is available at the following link: https://ustr.gov/sites/default/files/enforcement/301Investigations/FRN%20exclusion%20process.pdf.
Under 19 C.F.R. 141.68(e), merchandise will not be authorized for release, nor will an entry or an entry summary which serves as both the entry and entry summary be considered filed or presented, until the merchandise has arrived within the port limits with the intent to unlade.
No, goods properly entered under Section 321 are not subject to Section 301 duties.
Any good subject to 301measures 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.
USTR is responsible for any processes to exclude imports from the Section 301 duties.
For more information, see https://ustr.gov/issue-areas/enforcement/section-301-investigations/
Prospective importers may seek advisory guidance from Import Specialists at a Center for Excellence and Expertise on whether the goods fall under the scope of a particular exclusion. Interested parties may also seek a binding ruling from CBP.
Links to CBP’s searchable online ruling database as well as the requirements for requesting a ruling from CBP are below: https://rulings.cbp.gov
www.cbp.gov/trade/rulings/eruling-requirements
Center of Excellence and Expertise contact information is available at:
www.cbp.gov/trade/centers-excellence-and-expertise-information/cee-directory
Importers may also visit the USTR website to determine whether USTR has issued a Section 301 exclusion at https://ustr.gov/issue-areas/enforcement/section-301-investigations/search
301 Bond Frequently Asked Questions
For entries covered by an entry for immediate transportation, and with a country of origin of China, and a Harmonized Tariff Schedule (HTS) classification subject to Section 301 duties, 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.
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.
301 Frequently Asked Questions on Specific Types of Merchandise
When importing goods put up in sets for retail sale (in accordance with General Rule of Interpretation 3) that contain articles subject to the Section 301 remedy, if the product that imparts the essential character to the set (i.e., the HTSUS provision under which the entire set is classified) is covered by the Section 301 remedy, then the entire set will be subject to the additional 25% duties.
If the HTSUS provision under which the entire set is classified is not covered by the Section 301 remedies, but the set contains components that are classified in a subheading covered by the 301 list, the 301 duties will not be assessed on the individual components.
If the essential component of an article set (X line) is subject to a trade remedy, the applicable chapter 99 number should be reported on the X line with appropriate duty reported. If the article set V line is subject to a trade remedy, the applicable chapter 99 number should still be reported on the V-line, with duty reported as zero.
When importing goods in sets in accordance with General Rule of Interpretation 1, please refer to CSMS 40564257 for guidance.
The additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, 9903.88.04, 9903.88.09 and 9903.88.15 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80. For headings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable heading. For heading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80.
The provisions related to goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80 are effective with respect to goods entered, or withdrawn from warehouse for consumption.
Chapter 98 Filing Instructions
For Chapter 98 filing instructions, see CSMS# 39587858.
For embroidered goods where both fabric and embroidery HTS numbers on the same line are subject to Section 301 duties, the applicable chapter 99 HTS number should only be reported one time for the given line.
