CBP sets order for reporting multiple HTS lines with Chapter 98 or 99 codes
CBP title: Updated Guidance: Entry Summary Order of Reporting for Multiple HTS when 98 or 99 HTS are Required
What did CBP announce?
CBP updated guidance on the order for reporting multiple HTSUS classifications on a single entry summary line when a Chapter 98 or 99 classification applies. The sequence is Chapter 98 first, then Chapter 99 codes for trade remedies in the order Section 301, Section 338, Section 232, Section 201 duties, Section 201 quota, then Chapter 99 for replacement duty or other use, then other quota, and finally the Chapter 1-97 classification. Entered value should be reported on the Chapter 1-97 line unless Chapter 98 rules require otherwise. This applies to entry summaries filed in ACE, which is the system of record for entry summaries.
What is Allied's position?
We apply this reporting sequence to the entry summaries we file in ACE when a Chapter 98 or 99 classification is required. Clients do not need to change the data they send us, but we will make sure our line reporting follows this order to avoid rejections. If a client has questions about how a specific shipment is classified across Chapter 98, 99 and 1-97, they should ask us to review the entry.
General information, not legal advice.
What does the CBP message say?
BACKGROUND:
The purpose of this message is to update the order of reporting in ACE to report multiple Harmonized Tariff Schedule of the United States (HTSUS) classifications for an article on the same entry summary line when a Chapter 98 or 99 HTSUS classification is required and/or applicable. ACE is the system of record for all entry summaries.
GUIDANCE:
When submitting an entry summary in which a heading or subheading in Chapter 98 and/or 99 is claimed on imported merchandise, the following instructions will apply for the order of reporting the HTSUS classification on an entry summary line.
HTS SEQUENCE: When submitting an entry summary in which a heading or subheading in Chapter 98 and/or 99 is claimed on imported merchandise, the following instructions will apply for the order of reporting the HTSUS classification on an entry summary line.
- Chapter 98 classification (if applicable)
- Chapter 99 classification(s) for additional duties (if applicable)
- For trade remedies,
- First report the Chapter 99 classification for Section 301,
- Followed by the Chapter 99 classification for Section 338,
- Followed by the Chapter 99 classification for Section 232,
- Followed by the Chapter 99 classification for Section 201 duties (if applicable),
- Followed by the Chapter 99 classification for Section 201 quota (if applicable).
- Chapter 99 classification(s) for REPLACEMENT duty or other use (i.e., Miscellaneous Tariff Bill or other provisions)
- Chapter 99 classification for other quota (not covered by #3) (if applicable)
- Chapter 1 to 97 classification
The entered value of the imported product reported on the entry summary line should be reported on the Chapter 1-97 HTSUS classification, unless Chapter 98 reporting provisions require the entered value to be reported differently.
If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.
For questions regarding trade remedy entry filing, contact the Trade Remedy Branch at TradeRemedy@cbp.dhs.gov (mailto:TradeRemedy@cbp.dhs.gov).
Related Message Number(s): 69606660, 39587858