On May 10, 2019, U.S. Customs and Border Protection (CBP) provided updated guidance in Cargo Systems Messaging Service (CSMS) #19-000238 on the duty increase for the Section 301 list 3 tariffs.
According to the CSMS, the effective rates of duty on goods covered by the third list of Section 301 tariffs are:
For entry on or after May 10, 2019, and exported on or after May 10, 2019 – 25% duty rate using 9903.88.03 or 9903.88.04;
For entry on or after May 10, 2019, and exported prior to May 10, 2019 – 10% duty rate using 9903.88.09;
For entry on after June 1, 2019, and exported prior to May 10, 2019 – 25% duty rate using 9903.88.03 or 9903.88.04
The Office of the U.S. Trade Representative will be issuing a Federal Register Notice with additional information.
The CSMS may be found here:
The FRN containing the original list of goods subject to list 3 of the Section 301 tariffs may be found here: