On October 12, 2018, U.S. Customs and Border Protection announced the implementation of the Miscellaneous Tariff Bill Act of 2018 (MTB) in Cargo Systems Messaging Service (CSMS) #18-000606. The MTB became effective on October 13, 2018.

In the CSMS, CBP stated that approximately half of the MTB-eligible items are produced in China, which means there is an overlap with Section 301 tariffs. CBP stated that “Products of China subject to Section 301 tariffs can benefit from MTB’s suspensions and reductions for the general (column 1) rate of duty, but remain subject to the 25 percent ad valorem rate of duty imposed by headings 9903.88.01 and 9903.88.02 or 10 percent ad valorem rate of duty imposed by headings 9903.88.03 and 9903.88.04.”

The MTB will remain in effect until December 31, 2020.

The CSMS may be found here:

https://csms.cbp.gov/viewmssg.asp?Recid=23816&page=&srch_argv=&srchtype=&btype=&sortby=&sby=