USTR to Allow 301 Exclusion Refunds for
China Goods In Transit May-June 2019

April 26, 2021

In a notice released April 23rd, the Office of the U.S. Trade Representative published a technical correction that allows refunds for products exported after the tariffs were hiked from 10% to 25% but on the water at the time of the increase. The notice, set for Federal Register publication April 26, says goods that left China before May 10, 2019 and entered into the U.S. before June 15, 2019 and covered by a Section 301 exclusion are now eligible for that exclusion.

"Published exclusions under the $200 billion action were to apply as of September 24, 2018, the effective date of the $200 billion action, and extend to August 7, 2020. However, the implementing language used in the exclusions notices did not include a reference to HTSUS heading 9903.88.09 and therefore did not have the effect of excluding products that were exported before May 10, 2019, and entered into the United States on or after May 10, 2019, and before June 15, 2019,” the notice explains. Now, goods that were imported under HTSUS heading 9903.88.09 and entered into the United States on or after May 10, 2019 and before June 15, 2019 and eligible for an exclusion can receive a duty refund.

Depending on the scheduled date of liquidation, importers may be able to file a timely Post Summary Correction (PSC). However, if there are two weeks or less before the scheduled liquidation date, or the liquidation has occurred, duty recovery is possible only by filing a timely protest with Customs. Please feel free to contact us if you have questions or would like assistance with filing a protest.

If you have questions about these or other Customs matters, contact George R. Tuttle, III at geo@tuttlelaw.com or at 415-986-8780.

 

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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