Furniture, Flooring, Fabric Among New China Tariff Exclusions; Retroactive Refunds Available
Tuesday, February 04, 2020
Sandler, Travis & Rosenberg Trade Report
Additional exclusions from the Section 301 additional 25 percent tariff on List 3 goods from China have been announced by the Office of the U.S. Trade Representative. Affected products include frozen seafood, fertilizer, laundry detergent powder, vinyl flooring, bicycles and bicycle tires, rubber gloves, zippered containers, paper straws, fabric, rugs, automobile mirrors, liquid hand pumps, bath and shower faucets, plugs and extension cords, recreational vehicle parts, kayaks, bamboo furniture, steel display racks, bassinets, and lamps.
These exclusions (see attached for complete list), which must be claimed using new HTSUS subheading 9903.88.38, are reflected in two 10-digit HTSUS subheadings, which cover 52 exclusion requests, and 117 specially prepared product descriptions, which cover 156 separate exclusion requests. They will be retroactive to Sept. 24, 2018, and remain in place to Aug. 7, 2020.
Importers should review the attached list of affected goods and apply for refunds of any tariffs paid on such goods since Sept. 24, 2018. These 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.