Please refer to CSMS 40564257 for additional guidance on set provisions for Section 301.
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under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80 are effective with respect to goods entered, or withdrawn from warehouse for consumption.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.