美国301条款中国产品排除更新以配合2026年7月新HTS税号,ACE自10月23日起接受申报
CBP 英文原标题： UPDATED GUIDANCE: Section 301 China Conforming Amendment
CBP 宣布了什么？
美国海关与边境保护局(CBP)更新了关于五项第301条中国产品排除(依据HTSUS 9903.88.69)相应修正的指引。美国贸易代表署(USTR)修改了这些排除条款,以配合2026年7月1日起生效的十位数HTSUS统计码,适用于特定泵零件(税则8413.91)、塑料制品(3926.90)和机械零件(8479.90)。ACE将自2026年10月23日下午6时起接受修正后的排除申报。进口商可在期限内提交结关后更正(post-summary correction)或申诉,以追回已就排除商品缴纳的第301条关税。
Allied 的立场是什么？
待ACE于2026年10月23日下午6时起接受新统计码后,我们将在所提交的报关单上以新统计码申报9903.88.69。申报9903.88.69时,我们不会同时申报一般的第301条第99章税号。自2026年7月1日起进口这些商品并已缴纳第301条关税的客户,应要求我们审查相关报关单。我们可以确认结关后更正或申诉是否仍在申报期限内。
一般信息，不构成法律意见。
CBP 消息的英文原文说了什么？
This message updates CSMS #69990649 (https://content.govdelivery.com/accounts/USDHSCBP/bulletins/42bf8f9) to provide guidance regarding an additional conforming amendment to Section 301 China product exclusions.
The Automated Commercial Environment (ACE) functionality for the acceptance of the conforming amendment will be effective as of 6 pm on October 23, 2026.
BACKGROUND On September 2, 2026 and October 7, 2026, the Office of the U.S. Trade Representative (USTR) published Federal Register Notices 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) and 91 FR 64211 (https://www.federalregister.gov/documents/2026/10/07/2026-20511/notice-of-conforming-amendment-to-product-exclusion-chinas-acts-policies-and-practices-related-to) making conforming amendments to five Section 301 China product exclusions. These amendments are to conform with changes to ten-digit statistical reporting categories of the Harmonized Tariff Schedule of the United States (HTSUS) effective July 1, 2026.
The amendments found in the Annex to the two Federal Register notices amend U.S. notes 20(vvv)(i)(4), 20(vvv)(i)(5), 20(vvv)(i)(6), 20(vvv)(i)(20) 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.
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 five 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.
ADDITIONAL TECHNICAL AMENDMENT
- U.S. note 20(vvv)(i)(20) (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 number 8479.90.9591, effective July 1, 2026” after “January 27, 2022.”
Note: The goods covered by notes (i)(20), through June 30, 2026, were classified under HTSUS classifications 8479.90.9596.
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 removal 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.
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 Trade Remedy Branch via email to traderemedy@cbp.dhs.gov (mailto:traderemedy@cbp.dhs.gov).
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