QB 21-111 USMCA MEXICO TPL
Certain Cotton, Wool and Man-made Fiber textile products, as provided for in Chapter 98, Sub-chapter XXIII, of the Harmonized Tariff Schedule of the United States,
January 1, 2021, through December 31, 2021
Monday, January 4, 2020
Cotton or Man-made Fiber Apparel
Aggregate of TPL 4 & 5
Cotton or MM Fiber Fabrics and Textile Goods WOVEN
Cotton or MM Fiber Fabrics and Textile Goods KNIT
Cotton or Man-made Fiber Yarns
Provisional number must be used in conjunction with HTS of imported good
|First Tariff Field||Second Tariff Field|
|982353019823530198235301||Appropriate Chapter 1-97 HTS Number|
|98235302||Appropriate Chapter 1-97 HTS Number|
|98235304||Appropriate Chapter 1-97 HTS Number|
|98235305||Appropriate Chapter 1-97 HTS Number|
|98235306||Appropriate Chapter 1-97 HTS Number|
Place the rate of duty in the "special" sub-column of column 1 followed by the symbol "S+" for ALL entries.
Use entry type code 02, 06, 07, 12, 23, 32, 38, or 52.
SQUARE METERS EQUIVALENT (SME) means that unit of measurement that results from the application of the conversion factors set out in Annex 6-B (Conversion Factors) to a primary unit of measure such as unit, dozen, or kilogram
SPECIAL REPORTING INSTRUCTIONS:
See Additional U.S. Note 11(b), (l) and (e) to Subchapter XXIII of the Harmonized Tariff Schedule (HTS).
TPL (1) - See Additional U.S. Note 11 (b)(I)(B) Subchapter XXIII of the HTS.
TPL (2) - See Additional U.S. Note 11 (b)(I)(C) Subchapter XXIII of the HTS.
TPL (4) - See Additional U.S. Note 11 (b)(ii)(A) Subchapter XXIII of the HTS.
TPL (5) - See Additional U.S. Note 11 (b)(ii)(B) Subchapter XXIII of the HTS.
TPL (6) - See Additional U.S. Note 11(b)(iii) Subchapter XXIII of the HTS.
This note and subheadings 9823.53.01 through 9823.53.06, inclusive, apply to certain textile and apparel goods of Mexico that are not originating goods under the terms of general note 11 to the tariff schedule, however, that are eligible for special tariff treatment as provided for herein, USMCA claims involving non-originating textiles and apparel goods subject to TPL provisions must be accompanied by a valid certificate, or it’s electronic equivalent, of eligibility. For purposes of obtaining preferential tariff treatment, this document must be completed legibly and in full by the exporter and be in the possession of the importer at the time the declaration is made.
The first number of the certificate must match the year of presentation. For example, a 2021 certificate, e.g.,1 MX 123456, must accompany merchandise entered in 2021. The certificate must be reflected in column 34 on the CBP form 7501. ABI filers must include the certificates’ number of in the certificate field of the line information in the ACE system.
A 2020 certificate of eligibility CANNOT be used for merchandise presented in 2021. Likewise, a 2021 certificate cannot be used on entries presented in 2020. Merchandise released in 2021 will require a 2021 certificate of eligibility and will be charged to the 2021 quota limits. Therefore, entry summaries for merchandise released on or after December 17, 2020, must be presented by December 31, 2020. If presented after December 31, 2020, liquidated damages will be assessed for late filing.
Questions from the importing community regarding this electronic message should be referred to the local CBP port. The port may refer questions through email to HQQUOTA@cbp.dhs.gov.