As discussed here, the Office of the U.S. Trade Representative's (USTR) is retroactively reinstating 352 of the expired Section 301 tariffs exclusions on Chinese imports. Customs and Border Protection (CBP) has now issued CSMS #51469298 Guidance: Section 301 China Reinstatement of Certain Exclusions with information on the implantation of that reinstatement.
When claiming the reinstated exclusions, the corresponding Chapter 99 HTSUS number for the Section 301 duties is not used. According to CBP, the reinstated exclusions will instead be claimed under HTSUS classification 9903.88.67. This classification is available for any product that meets the description in the product exclusion. The product must fit within the scope of an exclusion as governed by one of the the ten-digit HTSUS subheadings and the product descriptions in Annex A to 87 FR 17380. The reinstated product exclusions were scheduled to be available in the Automated Commercial Environment (ACE) on April 7, 2022, however, that has been pushed back to April 12, 2022.
The newly reinstated exclusions are retroactive to October 12, 2021. Importers that wish to seek a refund of Section 301 duties paid on previous imports of products may file a Post Summary Correction (PSC) if within the PSC filing timeframe. If the entry is beyond the PSC filing timeframe, importers may protest the liquidation if within the protest filing timeframe. Additional information regarding submitting retroactive claims to CBP for product can be found in CSMS 42566154.
If you have questions about this seeking a refund of Section 301 duties related to the reinstated exclusions do not hesitate to contact an attorney at Barnes Richardson, & Colburn LLP.