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US Foreign-Trade Zone (FTZ) Management

FTZ Management: Knowledge Based Articles - Filing Section 301 on the weekly estimate

Filing Section 301 tariffs on the weekly estimate

This document provides details on system expectations for self-filers while submitting the weekly estimate (3461) to Customs and Border Protection (CBP) and including lines with Section 301 tariffs. Those who transmit the 3461 to a broker to file with CBP might have a different input structure than what is outlined in this document as a result of the broker interface used.
Background
On August 18, 2017, the Office of the United States Trade Representative (USTR) initiated an investigation under Section 301 of the Trade Act of 1974 into the government of China’s acts, policies, and practices related to technology transfer, intellectual property, and innovation. Since that time, there have been three separate lists that have gone into effect that increase tariffs on imported goods from China. The below CBP link has all the three Federal Register for each list and the HTS Classification under each list.
CBP Guidance
CBP has published specific guidance on how the 3461 needs to be completed when expecting to be reporting inventory with 301 tariffs for a given week.
  • If expecting to consume inventory subject to Section 301, make sure that the 3461 includes this when the estimate is submitted to CBP
  • HTS subject to Section 301 are subject to an additional ad valorem rate of duty imposed per a specific chapter 99 heading
    • List 1 – Effective July 06, 2018 – 9903.88.01
      • Additional Duty Rate 25%
    • List 2 – Effective August 23, 2018 – 9903.88.02
      • Additional Duty Rate 25%
    • List 3 – Effective September 24, 2018 – 9903.88.03 or 9903.88.04 (dependent on HTS classification)
      • Before May 10, 2019 - Additional Duty Rate 10%
      • May 10, 2019 and after - Additional Duty Rate 25%
    • List 4 – Effective September 1, 2019 – 9903.88.15
      • Before February 14, 2020 - Additional Duty Rate 15%
      • February 14, 2020 and after - Additional Duty Rate 7.5%
Creating a New Line
Step
Action
1.
Identify
 if you are expecting or have the possibility to be consuming any inventory for your zone week subject to Section 301.
2.
Navigate
 to Reports → CF3461 Weekly Estimate and select your weekly estimate entry number from the
Previous Entries
 dropdown.
3.
In the grid detail towards the bottom of the screen, click
Add New
 to create the first record. The first sequence is the Chapter 99 HTS for the respective 301 list the HTS is subject to. The Line Num will be prepopulated to the next sequential line number available.
  • Select the
    Chapter 99 HTS
     as HTS Num
  • Select
    CN
     as Country of Origin
  • Select
    P
     as Status Code
  • Select
    1
     as your HTS Sequence
  • Select both Manufacturer ID and Seller ID
  • Input the TxnQty, RptQty, Value, and Value2
Once all fields are entered, click
Insert
.
4.
Click
Add New
 again to add the main HTS to the estimate line as the next sequence.
  • Update Line Num to the
    same
     Line Num as the Chapter 99 HTS just added
  • Select the HTS as HTS Num
  • Select
    CN
     as Country of Origin
  • Select
    P
     as Status Code
  • Select
    2
     as your HTS Sequence
    • Both
       Manufacturer ID and Seller ID fields will be
      disabled
  • Input the
    same
     TxnQty, RptQty, Value, and Value2 of the first sequence
Once all fields are entered, click
Insert
.
5.
If also subject to PGA reporting, clicking the PGA
View
 link to add the necessary PGA disclaimer or reporting details.
6.
Repeat steps three, four, and five for all Section 301 HTS reporting combinations.
7.
Click
Generate
 towards the top of the screen to generate the 3461, if you also wish to transmit select
Generate ABI prior
 to generating.
8.
Consult the Help → FTZ Secondary HTS User Guide for further questions.
Example:
LineNum
HtsNum
CountryOfOrigin
StatusCode
ManufacturerId
Seller ID
TxnQty
RptQty
HtsSequence
Value
Value2
001
99038801
CN
P
MID ID
SELLER ID
10
10
1
200
0
001
8420109040
CN
P
N/A
N/A
10
10
2
200
0

This article applies to:

  • Product: ONESOURCE Global Trade
  • Sub-Product: US Regimes & Connectivity

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