© [2019], Sandler, Travis & Rosenberg, P.A. Originally published in the [05/10/2019] issue of the Sandler, Travis & Rosenberg Trade Report. Reprinted by permission. 

U.S. Customs and Border Protection has issued a notice providing clarification on the implementation of the May 10 increase in the Section 301 additional tariff on $200 billion worth of goods imported from China (List 3 goods) from 10 percent to 25 percent.

CBP confirms that the 25 percent additional tariff will be effective with respect to goods that are BOTH (a) entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on May 10, 2019, and (b) exported to the U.S. on or after May 10.

The additional tariff will remain at 10 percent for subject goods that are (a) entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. EST on May 10 but (b) exported to the U.S. before May 10.

CBP states that for goods entered on or after May 10 but exported before that date, importers can pay the 25 percent tariff and file a post-summary correction once additional guidance on the entry filing requirements for the 10 percent tariff is issued. Alternatively, importers can delay filing their entry summary within the standard ten-day entry summary filing period until such guidance is issued.