First Exclusions Announced for China List 3 Goods; Retroactive Refunds Available
© , Sandler, Travis & Rosenberg, P.A. Originally published in the [08/06/2019] issue of the Sandler, Travis & Rosenberg Trade Report. Reprinted by permission.
Just a week after announcing the first exclusions from the Section 301 additional 25 percent tariff for List 2 goods from China, the Office of the U.S. Trade Representative has announced the first exclusions for List 3 goods as well. These exclusions cover 10 specially prepared product descriptions that reflect 15 exclusion requests. USTR is also continuing to accept exclusion requests for List 3 goods until Sept. 30.
Exclusions for the products listed below will be retroactive to Sept. 24, 2018, and remain in place for one year after publication in the Federal Register. They must be claimed using new HTSUS subheading 9903.88.13.
Importers should review the list of affected goods (see attached notice for full details) and apply for refunds of any tariffs paid on such goods since Sept. 24, 2018. The exclusions are available for any product that meets the specified product description, regardless of whether the importer filed an exclusion request. The scope of each exclusion is governed by the scope of the product descriptions set forth in the attached notice and not by the product descriptions in any particular request.
For more information on Section 301 tariffs, including exclusions and how to apply for duty refunds, please contact trade consultant Nicole Bivens Collinson at (202) 730-4956 or trade attorney Kristen Smith at (202) 730-4965.
– plastic tubs and lids configured or fitted for the conveyance, packing, or dispensing of wet wipes (HTSUS 3923.10.9000)
– injection molded polypropylene plastic caps or lids designed for dispensing wet wipes (HTSUS 3923.50.0000)
– kayak paddles, double ended, with shafts of aluminum and blades of fiberglass reinforced nylon (HTSUS 3926.90.3000)
– high-tenacity polyester yarn not over 600 decitex (HTSUS 5402.20.3010)
– nonwovens weighing more than 25 g/m2 but not more than 70 g/m2 in rolls, not impregnated, coated, or covered (HTSUS 5603.92.0090)
– steel pet cages (HTSUS 7323.99.9080)
– carts of the kind used for household shopping (HTSUS 8716.80.5090)
– truck trailer skirt brackets (HTSUS 8716.90.5060)
– inflatable kayaks, canoes, and other boats with over 20 gauge polyvinyl chloride (HTSUS number 8903.10.0060)