Section 301: Additional Duties on Imports From China — Modification of Exclusions
Section 301ChinaExclusions
CBP extended a targeted set of Section 301 List 4A exclusions through mid-2027 while allowing others to expire on June 1, 2026. Importers using expired exclusions will owe the underlying 7.5% or 25% duty on entries filed on or after the effective date. Refund claims for prior periods remain available where the exclusion was in force at time of entry.
Who it affects
Importers of chemicals, machinery components, and consumer electronics that had been claiming HTSUS 9903.88.67 or 9903.88.68 exclusions on List 4A goods.
What changed
Approximately 40% of pending exclusions were extended; the remainder expire on the effective date.
New HTSUS subheading 9903.88.71 assigned to the extended set — filers must update entry summary lines.
Retroactive protest window remains 180 days from liquidation for entries where exclusion was in force.
Action required
Pull last 90 days of entry summaries to identify affected line items before the effective date.
Coordinate with the customs broker to update classification and exclusion codes.
Where an exclusion was in force at entry but not claimed, file a post-summary correction (PSC) within the protest window.
Relevant HTS / regulation
9903.88.679903.88.689903.88.71
Affected by this CSMS?
Have us audit your entries — we'll quantify the exposure or the recoverable refund in 10 business days.