Additional duties on imports from China have officially gone into effect, but how do you declare these duties on your entry summary?
As of February 4, 2025, the Trump Administration has officially imposed a 10% additional tariff on goods imported into the United States from China. While, this is a topic we expect to continue to have updates on in the coming months, here is what we know at this time:
- An Additional 10% Tariff has gone into effect
- This is effective with respect to goods that are the product of China and Hong Kong
- Products entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Standard Time on February 4, 2025
- These items/products are no longer eligible for the “de minimis” administrative exemption from duty and certain tax at 19 U.S.C. § 1321(a)(2)(C)
All of the details for this announcement can be found in the CSMS # 63988468 – GUIDANCE: Additional Duties on Imports from China. This is the official publication from U.S. Customs and Border Protection as of February 4, 2025.
How Do You Declare These Additional Duties on Imports from China
Similarly to what we saw during the 2018 Trade War, U.S. Customs and Border Protection will be using the additional Chapter 99 HTSUS code to declare that your entry is subject to the additional duties on imports from China and Hong Kong. This Chapter 99 code should be included on your entry summary when you make entry into the United States. You can see an example of how tariffs impact your entry summary in our blog post on the topic.
The following is the additional HTSUS classification and duty rate applies:
| Heading/ Subheading |
Article Description | Rate of Duty | Enforcement Date |
|---|---|---|---|
| 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% | 12:01 a.m. Eastern Standard Time |
This information was pulled from the CSMS # 63988468 on 1/4/25
Again, the additional ad valorem duty applies IN ADDITION to all other applicable duties (including antidumping and countervailing duties), taxes, fees, exactions, and charges.
Exclusions for Additional Tariffs on U.S. Imports from China
You may be wondering if there are any exclusions to this additional duty on imports from China and while the answer is ‘yes’, they are very limited. The following are those exclusions:
| Heading/ Subheading |
Article Description |
|---|---|
| 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. |
This information was pulled from the CSMS # 63988468 on 1/4/25
The following are a few more topics addressed in the publication that may apply to your imported goods:
- 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 - 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 - DE MINIMIS
As mentioned at the start of this blog post, these items/products are no longer eligible for the “de minimis” administrative exemption
