US Updates Five Section 301 Exclusion Tariff Codes, Retroactive to July Imports
U.S. Customs and Border Protection (CBP) issued CSMS #70261629 on October 22, 2026, updating declaration guidance for five Section 301 tariff exclusions for Chinese goods. These cover three exclusions for pump parts, one for plastic articles, and one for machinery parts.
These revisions align the exclusions with changes to U.S. 10-digit tariff codes effective July 1, 2026, while maintaining the existing scope of excluded products. Goods meeting the specific exclusion provisions may be declared under the updated tariff codes. For goods imported on or after July 1 for which the relevant Section 301 tariffs have already been paid, U.S. importers or customs brokers can check whether corrections or refund claims are available. A matching tariff code alone does not establish that all goods under that code qualify for an exclusion.
Old and New Tariff Codes for the Five Exclusions
The exclusion declaration code listed by CBP is 9903.88.69. All provision numbers in the table below fall under U.S. note 20(vvv) to subchapter III of chapter 99 of the U.S. tariff schedule.
| Exclusion Provision | Tariff Codes Applicable on or Before June 30, 2026 | Corresponding Tariff Codes from July 1, 2026 |
|---|---|---|
| 20(vvv)(i)(4) | 8413.91.9065, 8413.91.9085 or 8413.91.9096 | 8413.91.9039, 8413.91.9046, 8413.91.9059 or 8413.91.9099 |
| 20(vvv)(i)(5) | 8413.91.9065, 8413.91.9085 or 8413.91.9096 | 8413.91.9039, 8413.91.9046, 8413.91.9059 or 8413.91.9099 |
| 20(vvv)(i)(6) | 8413.91.9065, 8413.91.9085 or 8413.91.9096 | 8413.91.9039, 8413.91.9046, 8413.91.9059 or 8413.91.9099 |
| 20(vvv)(iv)(4) | 3926.90.9910 | 3926.90.9915 or 3926.90.9920 |
| 20(vvv)(i)(20) | 8479.90.9596 | 8479.90.9591 |
The old and new tariff codes for the first three exclusions are the sets of codes CBP lists for those exclusions; they do not indicate a one-to-one correspondence between each old code and each new code. Actual classification must still be determined based on the goods themselves and the U.S. tariff schedule.
The tariff code is only one part of the eligibility check. The goods must also be checked against the full product description in the relevant exclusion provision to confirm that the model, material, use, dimensions, or other restrictions are met. The date on which the goods were entered for consumption in the United States or withdrawn from warehouse for consumption must also fall within the applicable period.
The Policy Effective Date and System Availability Date Are Different
- July 1, 2026: The U.S. International Trade Commission revised certain 10-digit statistical tariff codes; the corresponding revisions to these exclusions apply retroactively to this date.
- September 2, 2026: USTR published corresponding revisions to four exclusions in 91 FR 56538, covering the first three pump parts provisions and the plastic articles provision.
- October 7, 2026: USTR added the fifth revision in 91 FR 64211, linking 20(vvv)(i)(20) to 8479.90.9591.
- October 22, 2026: CBP issued CSMS #70261629, updating the earlier CSMS #69990649 with declaration guidance for the newly added revision.
- October 23, 2026, 18:00: The CBP notice specifies this as the time when ACE functionality for accepting these corresponding revisions becomes available.
Neither the October notice date nor the system availability date should therefore be treated as the start date for applying these tariff code updates to eligible goods. Both USTR notices make the corresponding revisions retroactive to July 1 and state that their purpose is to maintain existing product coverage. These revisions do not themselves create a blanket exemption for all goods under the same tariff codes.
How to Declare New Shipments
When preparing to ship relevant products from China to the United States, the importer or customs broker should first classify the goods, then verify eligibility against the full exclusion description. When eligible goods are declared under 9903.88.69, CBP explicitly requires that the corresponding chapter 99 code for the additional Section 301 tariffs on Chinese goods not be declared at the same time.
This requirement concerns the declaration of the corresponding additional Section 301 tariffs. It does not mean that ordinary duties, other additional tariffs, fees, or other import regulatory requirements are also waived. Final duties and fees must be determined separately based on the goods' classification, country of origin, import date, and other applicable rules.
How to Address Section 301 Tariffs Already Paid
CBP lists two options for imported goods that qualify for a product exclusion but on which Section 301 tariffs have already been paid:
- If the goods are still within the Post Summary Correction (PSC) filing period, a PSC may be submitted to request removal of the Section 301 tariffs eligible for exclusion.
- If the PSC filing period has expired but the deadline for protesting liquidation has not passed, a protest may be filed against the liquidation.
Whether a correction or protest can be filed depends on the status of each entry and the statutory deadlines. The notice does not promise automatic refunds or specify a standard time for receiving funds.
For example, a Chinese seller may have relevant machinery parts imported into the United States in August 2026 on which Section 301 tariffs were paid under the original declaration. If the U.S. importer confirms that the goods should be classified under 8479.90.9591 and fully meet the exclusion description and applicable period for 20(vvv)(i)(20), the importer can then check whether a PSC or protest remains available for that entry. The product description “machinery parts” or that tariff code alone is not sufficient to claim a refund.
What Is Needed to Review Existing U.S. Import Records
U.S. importers or customs brokers can review each entry using the following documents:
- Import entry documents and the Entry Summary to confirm the import date, declared tariff codes, exclusion code, and duties paid.
- Product manuals, material and use descriptions, and specifications that can be matched to the exclusion description.
- Commercial invoices, packing lists, and corresponding import records.
- Records showing whether the customs entry has been liquidated and whether it is still eligible for correction or protest.
CBP advises contacting a CBP Client Representative for ACE declaration rejections caused by product exclusions. Questions about Section 301 declaration requirements may be sent to the official email address [email protected].
Lookup Tools and Information Sources
When arranging shipping from China to the United States, you can check CZL's shipping rates, remote area addresses, shipping surcharges, and fuel surcharges for shipments originating in China. These shipping costs do not replace calculations of US import duties and taxes.
- CBP CSMS #70261629: UPDATED GUIDANCE: Section 301 China Conforming Amendment, published on 2026/10/22 at 12:16 (EDT), lists five sets of new and previous tariff codes, ACE availability, and PSC/protest procedures.
- USTR notice dated 2026/9/2, 91 FR 56538, covering four exclusion amendments.
- USTR notice dated 2026/10/7, 91 FR 64211, adding the amendment to 20(vvv)(i)(20).
