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CBP Says Entries of Nonwoven Wipes Subject to Section 301 Tariffs or Exclusion Need PSC in 60 Days

Importers of nonwoven wipes entered under certain tariff subheadings should file post-summary corrections within the next 60 days to reflect changes to a Section 301 tariff exclusion recently amended by the Office of the U.S. Trade Representative, CBP said in a CSMS message Dec. 27.

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USTR amended the exclusion for nonwoven wipes under subheading 3401.30.5000 in a notice Dec. 7. A CBP ruling revocation the previous year had reclassified the nonwoven wipes under subheading 3401.11.5000, effective Nov. 30, 2020. USTR changed the tariff number for goods covered by the exclusion to 3401.11.5000, effective for goods entered after that date. The correction affects the original exclusion, as well as two additional provisions under which USTR granted extensions.

“Importers who entered nonwoven wipes under HTSUS number 3401.30.5000 and claimed the exclusion from additional Section 301 duties, as of November [30], 2020, should file Post Summary Corrections (PSCs) to correct their entries and properly pay Section 301 duties,” CBP said. “Importers who entered nonwoven wipes under HTSUS number 3401.11.5000 and paid Section 301 duties, as of November 30, 2020, should file PSCs to obtain refunds on duties paid,” it said.

Refunds of previously paid Section 301 duties may be requested by PSC if within the PSC time frame, CBP said. If not, importers may protest the liquidation if within the protest filing time frame, the agency said.