On March 23, 2022 the U.S. Trade Representative ("USTR") reinstated 352 Section 301 China tariff exclusions that had expired December 31, 2020. The list of reinstated exclusions can be found here: Reinstatement of Certain Exclusions Previously Extended | United States Trade Representative (ustr.gov) The 352 reinstated tariff exclusions are retroactive to October 12, 2021 and extend forward through December 31, 2022.
The Section 301 tariff exclusion reinstatements were based on comments submitted in response to 549 Section 301 tariff exclusions that expired December 31, 2020. The reinstated exclusions apply to any product that is country of origin China and meets the description in the particular exclusion, irrespective of the importer.
The list of 352 reinstated exclusions in the USTR Notice is organized into four groups based on the "List" under which the particular tariffs were originally imposed: List 1, List 2, List 3 or List 4A. For unliquidated entries going back to October 12, 2021 we recommend that if possible the importer (or their customs broker) file a Post Summary Correction referencing the new HTSUS code for the reinstated exclusions (HTSUS 9903.88.67). For liquidated entries the importer should file a protest with CBP (recognizing that protests must be filed within 180 days of the date of liquidation). Based on past experience we expect that Customs and Border Protection may be issuing Requests for Information to importers claiming the benefit of a reinstated tariff exclusion. As such, importers filing for duty exclusions or refunds under HTSUS 9903.88.67 should proactively gather documentation establishing that the goods in question meet the description in the tariff exclusion claimed.
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