Section 301 Tariffs from China Summary

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If your organization has imported from China since 2018 and your product(s) has been granted an exclusion, in which you have already paid an additional 10-25% in duty, then you may qualify for a refund from U.S. Customs. Importers should review each USTR list in detail to consider applying for refunds through a post summary correction or protest. 

Scarbrough can make your job easier by applying for the refunds on your behalf.

Sandler, Travis & Rosenberg has combined all the lists (List 1, List 2, List 3) with granted product exclusions. You can access it here. [Hint: type “ctrl + f” to find your HTS number or type in your text description.] Moreover, you can access a summary and timeline for all Section 301 product exclusions for imports from China here.

Email consulting@scarbrough-intl.com for a FREE consultation or fill out the form below.

Product Exclusions Dates

Several of the lists have been granted numerous announcements of different exclusions, therefore, relying on different effective and expiration dates. You can view the details in the fact sheets listed in the chart.

Lists Exclusion Retroactive to: Exclusions Fact Sheets & Effective Dates:
List 1 July 6, 2018 Click here
List 2 August 23, 2018 Click here
List 3 September 24, 2018 Click here
List 4a February 14, 2020 Click here

 

Summary of Section 301 Tariffs from China

List 1, effective July 6, 2018 places an additional duty rate of 25% on $34 billion worth of goods from China. Product exclusions have been announced.
List 2, effective August 23, 2018 places an additional duty rate of 25% on $16 billion worth of goods from China. Product exclusions have been announced.
List 3, effective September 24, 2018 places an additional 10% on $200 billion worth of goods from China, and an increase up to 25% of these goods was imposed on June 15, 2019.
List 1, 2, and 3 tariffs currently at 25%.  The jump from 25% to 30% on October 15, 2019 has been cancelled. There are some exceptions to these tariffs through a product exclusion process.
List 4a went into effect on September 1, 2019 at 15%.  Tariffs for this list decreased to 7.5% effective February 14, 2020.  Product exclusions have been announced.
List 4b
 was originally scheduled for December 15, 2019 with a 15% ad valorem duty rate, but has been canceled due to a Phase One Trade deal between U.S. and China.

Section 301 tariffs

Background

On August 18, 2017, The United States Trade Representative initiated an investigation into certain acts, policies and practices of the Government of China related to technology transfer, intellectual property and innovation (82 FR 40213). During the investigation, the Trade Representative determined that the acts, policies and practices of China under investigation are unreasonable or discriminatory and burden or restrict U.S. commerce, and are thus actionable under Section 301(b) of the Trade Act of 1974, as amended (Trade Act).

In response, President Trump initiated a number of actions which imposed ad valorem tariffs on certain imports originating in China. Four separate lists have been announced.  To view the most up to date information, check out our debriefing on Section 301 Imports from China.  This post indicates effective dates, duty rates, and more.

What to do

Scarbrough Consulting, Inc. is offering a free 30-minute consultation to any company that may be affected by the Section 301 announcements.  Our Global Trade Experts and Licensed Customs brokers can help optimize your supply chain or find solutions to your tariff needs. Please send an email to consulting@scarbrough-intl.com or fill out the form below. 

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