On September 21, 2018, the United States Trade Representative (USTR) announced the imposition of a third round of Section 301 tariffs on Chinese goods. The additional import duties of 10% for Chinese goods covered by the September 21, 2018 list are effective September 24, 2018.
There are two special tariff numbers that will apply to goods covered by the September 21, 2018 list: 9903.88.03 and 9903.88.04. Heading 9903.88.03 covers all subheadings listed in U.S. note 20 (f) to Subchapter III to Chapter 99 (5734 eight-digit HTSUS subheadings). Heading 9903.88.04 covers all subheadings listed in U.S. note 20 (g) to Subchapter III to Chapter 99 (11 eight-digit HTSUS subheadings with partial exceptions at the 10-digit level).
In addition to reporting the HTSUS classification of the imported merchandise, importers will also need to report the 9903.88.03 or 9903.88.04 special tariff number for goods subject to the additional duty assessment of 10% ad valorem as a result of this Section 301 trade remedy.
Please note that effective January 1, 2019, the additional rates of duty imposed by headings 9903.88.03 and 9903.88.04 will increase to 25% ad valorem.
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 3.
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