Update on 301 List 3 Implementation Date

May 9, 2019

Adding confusion to mayhem, CBP issued CSMS #19-000236, Update – Change in Effective Date of Duty Increase of Section 301 (Tranche 3) Duties.

Given the different and unusual language in the Federal Register notice on the section 301 rate increase for list 3 goods, there have been lots of questions surrounding when the rate increase will affect shipments.

In the Federal Register, dated May 9, 2019, CBP stated that the section 301 duty increase on list 3 goods would be effective for Chinese goods:

entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on May 10, 2019, and exported to the United States on or after May 10, 2019 …

Just how should we read this sentence? Many companies have inquired about whether the duty increase to list 3 goods applies to goods exported from China on or before May 10, 2019 but arriving and entering in the United States after May 10, 2019. (For further information on the term “entry”, see 19 CFR 141.68 and 141.69).

In CSMS #19-000236 issued today, CBP clarified that

  • For goods entered on or after May 10, 2019 and exported to the United States before May 10, 2019, the 10% duty rate will still apply.
  • For goods entered on or after May 10, 2019 and exported to the United States on or after May 10, 2019, the 25% rate will apply.

CBP is working with the USTR on additional guidance on the entry filing requirements for these imports. CBP also stated that if you are still confused, you can pay the 25% duty and file a Post Summary Correction when filing instructions are available for the 10% duty. Alternatively, importers can delay filing their entry summary within the standard ten-day entry summary filing period until additional filing instructions are available for the 10% duty.

The Section 301 duties only apply to products of China and are based on the country of origin, not the country of export.  

For further information or questions about this or other customs issues, contact George R. Tuttle, III at geo@tuttlelaw.com or at (415) 986-8780.


George R. Tuttle, III is an attorney with the Law Offices of George R. Tuttle in the San Francisco Bay Area.

The information in this article is general in nature and is not intended to constitute legal advice or to create an attorney-client relationship with respect to any event or occurrence, and may not be considered as such.

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