On August 16, 2018, the United States Trade Representative (USTR) announced the imposition of a second round of Section 301 tariffs on Chinese goods. The additional import duties of 25% for Chinese goods covered by the August 16, 2018 list are effective August 23, 2018. In addition to reporting the HTSUS classification of the imported merchandise, importers will also need to report the 9903.88.02 special tariff number for goods subject to the additional duty assessment of 25% ad valorem as a result of this Section 301 trade remedy.
The 301 tariffs are in addition to other general or special duties that may apply, including antidumping and countervailing duties. For a list of goods covered by these additional 301 tariffs, please click: Section 301 Tariffs - List 2.