The U.S. Trade Representative (USTR) has published an advance Federal Register notice regarding upcoming Section 301 tariffs on List 4 products. The notice can be found here and confirms products on List A and List B.
The notice also confirms that the effective dates for the application of List 4 tariffs (duties) on September 1, 2019 (for List A) and December 15, 2019 (for List B) will be based on the U.S. Customs & Border Protection (CBP) entry date. A 10% Section 301 percent tariff will be assessed against applicable products that are entered for consumption, or withdrawn from warehouse for consumption, on or after these dates.
The USTR notice does not include any reference to an export date in determining if tariffs will apply.
Section 301 tariffs are assessed in addition to other import duties, taxes or fees that may apply. Presently, almost $250 billion of Chinese imports (Lists 1 through 3) to the U.S. are subject to a 25% Section 301 tariff.
Updated U.S. Section 301 information will be provided as it is made available. Given the very wide range of products included in this tariff announcement, importers are encouraged to carefully review both lists and determine the specific impact to their import program.
Please contact your local Delmar Representative or email our U.S. Customs Advisory Services Group for additional information and assistance.