Update on Sec 301 List 3 on China Imports
Removal of Subheadings in Chapter 3, HTSUS
Per Section C of the Annex to the September 28, 2018 Notice of Modification of Action, effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 AM eastern daylight time on September 24, 2018, U.S. Note 20(f) to Subchapter III of Chapter 99 will be modified by deleting two eight digit HTSUS subheadings of Chapter 3.
The subheadings that will be deleted are: 0304.81.10 and 0304.81.50 which pertains to Frozen Pacific and Atlantic Salmon Fillets.
The removal of the two subheadings in Chapter 3 from the Section 301 remedy is retroactive to September 24, 2018. Consequently, any importer of goods classified in subheadings 0304.81.10 or 0304.81.50 in which Section 301 duties were assessed on or after that date can request a refund of the additional duties. Importers may file a post summary correction to request a refund of Section 301 duties assessed on goods classified in subheadings 0304.81.10 or 0304.81.50,
The US Trade Representative (USTR) has also excluded frozen fillets of Alaskan pollock (Theragra chalcogramma) and cod (Gadus morhua, Gadus ogac,Gadus macrocephalus) from its final list:
In addition to the ones listed above, these are the seafood products that were removed from the original USTR tariff list:
0303.69.00: Other fish in Bregmacerotidae et al,etc. frozen, excluding fillets, other meat portions, livers and roes
0304.71.10: Frozen cod fillets, skinned, in blocks weighing over 4.5 kg, to be minced, ground or cut into pieces of uniform weight and dimension
0304.71.50: Fillets, frozen, of cod, other than above
0304.75.10: Frozen Alaska pollack fillets, skinned, in blocks weighing over 4.5 kg, to be minced, ground or cut
0304.75.50: Fillets, frozen, of Alaska pollock, other than above
0303.69.00: Other fish in Bregmacerotidae et al,etc. frozen, excluding fillets, other meat portions, livers and roes
0304.94.10: Alaska pollack chilled or frozen fillets,in bulk or in immediate containers weighing with their contents over 6.8 kg each
0304.95.90: Bregamacerotidae other fish, other than Alaska pollack, nesoi, chilled or frozen fillets,nesoi
New Subheadings in Chapter 44, HTSUS
Effective October 1, 2018, U.S. Note 20(f) to Subchapter III of Chapter 99 will be modified by deleting 14 eight-digit HTSUS subheadings of Chapter 44, and adding 38 new corresponding eight digit HTSUS subheadings of Chapter 44. These modifications are due to changes in the Harmonized Tariff System nomenclature for Chapter 44.
The subheadings that will be deleted are: 4401.10.00, 4401.39.40, 4403.10.00, 4403.20.00, 4403.92.00, 4403.99.00, 4406.10.00, 4406.90.00, 4407.10.01, 4407.99.01, 4412.32.06, 4412.32.26, 4412.32.32, and 4412.32.57.
The subheadings that will be added are: 4401.11.00, 4401.12.00, 4401.39.41, 4401.40.00, 4403.11.00, 4403.12.00, 4403.21.00, 4403.22.00, 4403.23.00, 4403.24.00, 4403.25.00, 4403.26.00, 4403.93.00, 4403.94.00, 4403.95.00, 4403.96.00, 4403.97.00, 4403.98.00, 4403.99.01, 4406.11.00, 4406.12.00, 4406.91.00, 4406.92.00, 4407.11.00, 4407.12.00, 4407.19.05, 4407.19.06, 4407.19.10, 4407.96.00, 4407.97.00, 4407.99.02, 4412.33.06, 4412.33.26, 4412.33.32, 4412.33.57, 4412.34.26, 4412.34.32, and 4412.34.57.
Full CSMS can be accessed at:
Flegenheimer International would like to encourage importers to set up their own ACH account with CBP, there is a program called Periodic Monthly Statement (PMS) that allows you to pay your duties on the 15th working day of each month for the previous month. If you are on PMS, in some cases, you will not have to pay what you owe to CBP until 50 days after the freight is released. You will also have a good record keeping of your duty payments in case of an audit.
Note: You must have a continuous bond in order to participate in this program.
Also, due to the recent increased in duties to China Imports under Sec 232 & 301, it is very important to properly calculate the amount of your continuous bond. These additional duties must be factored into the calculation of the bond amount. CBP may issue a notice of bond insufficiency if importer is not properly projecting its anticipated duties.
To access the ACH Application form:
https://www.cbp.gov/document/forms/form-400-ach-application
To read the benefits of ACH Debit:
https://www.cbp.gov/trade/automated/ach/debit
Flegenheimer Team