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CSMS # 63988468 - GUIDANCE:
Additional Duties on Imports from China
The
purpose of this message is to provide guidance on the additional duties on
imports that are the products of China, pursuant to the Executive Order
issued on February 1, 2025 (EO). As directed by the EO, U.S. Customs
and Border Protection (CBP) issued a Notice in the Federal Register
implementing the additional duties. As explained in the Federal
Register Notice, for purposes of the additional duties imposed by the EO,
articles that are the product of China, include products of Hong Kong in
accordance with Executive Order 13936 on Hong Kong Normalization. See
the Federal Register Notice and 85 FR 43413 (July 17, 2020).
As
directed by the EO, the additional duties imposed on imports that are the
products of China, including products of Hong Kong, will be assessed on
covered imports regardless of value, and shipments containing such
merchandise are no longer eligible for the de minimis
administrative exemption from duty and certain tax at 19 U.S.C.
1321(a)(2)(C).
GUIDANCE
Effective
with respect to goods that are the product of China and Hong Kong entered
for consumption, or withdrawn from warehouse for consumption, on or after
12:01 a.m. Eastern Standard Time on February 4, 2025, the following
HTSUS classifications and additional duty rates apply:
9903.01.20:
All imports of articles that are products of China and Hong Kong,
other than products classifiable under headings 9903.01.21, 9903.01.22, and
9903.01.23, and other than products for personal use included in
accompanied baggage of persons arriving in the United States - an
additional ad valorem rate of duty of 10%.
For
the following products excluded from the additional duties, one of the
following HTS classifications apply:
9903.01.21:
Articles the product of China and Hong Kong that are donations, by
persons subject to the jurisdiction of the United States, of articles, such
as food, clothing, and medicine, intended to be used to relieve human
suffering.
9903.01.22:
Articles the product of China and Hong Kong that are informational
materials, including but not limited to, publications, films, posters,
phonograph records, photographs, microfilms, microfiche, tapes, compact
disks, CD ROMs, artworks, and news wire feeds.
9903.01.23:
Except for products described in headings 9903.01.21 and 9903.01.22, and
other than products for personal use included in accompanied baggage of
persons arriving in the United States, articles the product of China and
Hong Kong that: (1) were loaded onto a vessel at the port of loading, or in
transit on the final mode of transport prior to entry into the United
States, before 12:01 a.m. eastern standard time on February 1, 2025; and
(2) are entered for consumption, or withdrawn from warehouse for
consumption, on or after 12:01 a.m. eastern standard time on February 4,
2025, and before 12:01 a.m. eastern standard time on March 7, 2025.
The
additional ad valorem duty provided for in new HTSUS heading
9903.01.20 applies in addition to all other applicable duties (including
antidumping and countervailing duties), taxes, fees, exactions, and
charges.
CHAPTER
98
The
additional duties imposed by heading 9903.01.20 shall not apply to goods
for which entry is properly claimed under a provision of chapter 98 of the
tariff schedule pursuant to applicable regulations of CBP, and whenever CBP
agrees that entry under such a provision is appropriate, except for goods
entered under heading 9802.00.80; and subheadings 9802.00.40, 9802.00.50,
and 9802.00.60. For subheadings 9802.00.40, 9802.00.50, and
9802.00.60, the additional duties apply to the value of repairs, alterations,
or processing performed (in China and Hong Kong), as described in the
applicable subheading. For heading 9802.00.80, the additional duties
apply to the value of the article assembled abroad (in China and Hong
Kong), less the cost or value of such products of the United States, as
described.
FOREIGN
TRADE ZONE
Articles
that are products of China and Hong Kong, excluding those encompassed by 50
U.S.C. 1702(b), except those that are eligible for admission to a foreign
trade zone under domestic status as defined in 19 CFR 146.43, and are
admitted into a United States foreign trade zone on or after 12:01 a.m.
eastern standard time on February 4, 2025, must be admitted as privileged
foreign status as defined in 19 CFR 146.41. Such articles will be
subject, upon entry for consumption, to the duties imposed by this order
and the rates of duty related to the classification under the applicable
HTSUS subheading in effect at the time of admission into the United States
foreign trade zone.
DRAWBACK
No
drawback is available with respect to the additional duties imposed
pursuant to the Executive Order, as implemented in the Federal Register
Notice.
DE
MINIMIS
Pursuant
to the Executive Order, and as implemented in the Federal Register Notice,
certain products of China and Hong Kong are no longer eligible for the
administrative exemption from duty and certain tax at 19 U.S.C.
1321(a)(2)(C), and are subject to additional ad valorem rates of
duty. Accordingly, effective February 4, 2025, such goods
may not receive so-called de minimis clearance and enter
duty and tax free. Requests for de minimis entry
and clearance for ineligible shipments will be rejected. The
filer/importer has the option of filing an appropriate formal or other
informal entry and paying all applicable duties, taxes and
fees.
CBP
will provide additional technical guidance to the trade community through
CSMS messages as appropriate.
If
you encounter any errors in filing an entry summary, contact your CBP
client representative or the ACE Help Desk.
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