第301条中国排除条款更新,适用2026年7月1日起的新HTS号码
CBP 英文原标题： GUIDANCE: Section 301 China Conforming Amendment
需要采取行动
此消息要求进口商或申报人采取行动。下方的立场说明应如何处理。
CBP 宣布了什么？
美国贸易代表署(USTR)修订了HTSUS 9903.88.69项下四项第301条中国产品排除条款,以配合2026年7月1日生效的十位数HTSUS变更。修订后的排除条款涵盖现归类于8413.91.9039、8413.91.9046、8413.91.9059、8413.91.9099、3926.90.9915及3926.90.9920项下的货品。ACE系统自2026年9月23日中午起接受修订后的排除条款。CBP表示,进口商若在2026年7月1日至9月22日期间的报关单上已支付这些关税,应提交PSC申请退税。
Allied 的立场是什么？
我们自2026年9月23日中午起,对所提交的报关单适用修订后的排除条款。当我们申报9903.88.69时,不会同时申报第301条中国第99章号码。若您自2026年7月1日起以这些HTSUS号码从中国进口货品,请要求我们审查该等报关单。CBP表示,退税途径为在PSC期限内提交PSC,或于清关后在异议期限内提出异议(protest)。
一般信息，不构成法律意见。
CBP 消息的英文原文说了什么？
The purpose of this message is to provide guidance regarding the amendment of Section 301 China product exclusions to conform with certain changes to the Harmonized Tariff Schedule of the United States (HTSUS).
BACKGROUND
On September 2, 2026, the Office of the U.S. Trade Representative (USTR) published Federal Register Notice (FRN) 91 FR 56538 (https://www.federalregister.gov/documents/2026/09/02/2026-17925/notice-of-conforming-amendments-to-product-exclusions-chinas-acts-policies-and-practices-related-to) making conforming amendments to four product exclusions. This amendment is to conform with changes to ten-digit statistical reporting categories of the HTSUS effective July 1, 2026.
The amendment found in the Annex to the Federal Register notice amends U.S. notes 20(vvv)(i)(4), 20(vvv)(i)(5), 20(vvv)(i)(6), and 20(vvv)(iv)(4) to subchapter III of chapter 99 of the HTSUS, as originally published in the Annex at 89 FR 46948 (https://www.federalregister.gov/documents/2024/05/30/2024-11904/notice-of-extension-of-certain-exclusions-chinas-acts-policies-and-practices-related-to-technology) (May 30, 2024), as amended.
The Automated Commercial Environment (ACE) functionality for the acceptance of the conforming amendment will be effective as of noon on September 23, 2026.
GUIDANCE
This guidance provides instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) on imports subject to four exclusions from the Section 301 China measures, effective July 1, 2026.
- U.S. note 20(vvv)(i)(4) (9903.88.69) to subchapter III of chapter 99 of the HTSUS has been modified by inserting “through June 30, 2026; described in statistical reporting numbers 8413.91.9039, 8413.91.9046, 8413.91.9059 or 8413.91.9099 effective July 1, 2026” after “January 1, 2020.”
- U.S. note 20(vvv)(i)(5) (9903.88.69) to subchapter III of chapter 99 of the HTSUS has been modified by inserting “through June 30, 2026; described in statistical reporting numbers 8413.91.9039, 8413.91.9046, 8413.91.9059 or 8413.91.9099 effective July 1, 2026” after “January 1, 2020.”
- U.S. note 20(vvv)(i)(6) (9903.88.69) to subchapter III of chapter 99 of the HTSUS has been modified by inserting “through June 30, 2026; described in statistical reporting numbers 8413.91.9039, 8413.91.9046, 8413.91.9059 or 8413.91.9099 effective July 1, 2026” after “January 1, 2020.”
Note: The goods covered by notes (i)(4), (5) and (6), through June 30, 2026, were classified under HTSUS classifications 8413.91.9065, 8413.91.9085 or 8413.91.9096.
- U.S. note 20(vvv)(iv)(4) (9903.88.69) to subchapter III of chapter 99 of the HTSUS has been modified by inserting “prior to July 1, 2026; described in statistical reporting numbers 3926.90.9915 or 3926.90.9920 effective July 1, 2026” after “3926.90.9910”.
Note: The goods covered by note (iv)(4), through June 30, 2026, were classified under HTSUS classification 3926.90.9910.
Importers shall not submit the corresponding Chapter 99 HTSUS number for the Section 301 China duties when HTSUS 9903.88.69 is submitted.
ADDITIONAL INFORMATION
To request a refund of Section 301 duties paid on previous imports of products granted duty exclusions by the USTR, importers may file a Post Summary Correction (PSC) if within the PSC filing timeframe. If the entry is beyond the PSC filing timeframe, importers may protest the liquidation if within the protest filing timeframe.
For example, if importers enter Chinese goods during the period July 1, 2026 through September 22, 2026, subject to the conforming amendments under HTSUS classification 9903.88.69, and pay Section 301 China duties, importers should file a PSC on or after September 23, 2026, to obtain a refund of duties paid.
Questions from the importing community concerning ACE entry rejections involving product exclusions should be referred to their CBP Client Representative. Questions related to Section 301 entry-filing requirements should be sent to the Office of Trades’ Trade Remedy branch via email to traderemedy@cbp.dhs.gov (mailto:traderemedy@cbp.dhs.gov).
Related Message Number(s): 63114152
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