作者：Nelson Dong, Lawrence Ward, Justin Huff, Dave Townsend, and T. Augustine Lo.

On Friday, September 13, 2024, the Office of the United States Trade Representative (“USTR”) announced its final modifications to the Section 301 tariffs on Chinese-origin goods. USTR will keep all of the proposed tariff increases, including higher tariffs on many categories of medical products. Most of these tariff increases are to take effect on September 27, 2024, but some increases will be deferred until January 1, 2025, or January 1, 2026. In addition, USTR finalized the list of manufacturing items for which U.S. importers can seek Section 301 exclusions.

2024年9月13日周五，美国贸易代表办公室宣布了对中国原产地产品征收301条款关税的最终修改意见。美国贸易代表办公室将保留所有关税上调提案，包括对多个类别的医疗产品加征更高关税。大部分关税上调将于2024年9月27日生效，但部分上调将推迟至2025年1月1日或2026年1月1日。此外，美国贸易代表办公室还最终确定了美国进口商可以依据301条款豁免规定的制造业产品清单。

Separately, but on the same day, the White House announced new proposed rules to limit the use of the “de minimis” exemption that currently allows personal baggage and small parcels to avoid payment of certain import duties for low-value goods. These changes would prevent use of the de minimis exemption for any imports subject to Section 201 (safeguards), Section 232 (national security), and Section 301 (unfair trade practice) import duties. In addition, the changes would include enhanced declaration requirements for parties using the de minimis exemption for imports. These proposed rules would impact mostly e-commerce platforms who sell and ship low-value items directly to U.S. consumers, bypassing U.S. tariffs that might otherwise be applicable if those same items were shipped in bulk into the United States.

另外，白宫于同一天宣布了一份限制使用“最低限度”豁免的新规则提案，该豁免规定目前允许个人行李和小包裹等低价值货物无需缴纳某些进口关税。这些变更将防止符合201条款（保障措施）、232条款（国家安全）和301条款（不公平贸易行为）进口关税规定的任何进口商品使用最低限度豁免。此外，这些变更还包括对利用最低限度豁免规定的进口商提高申报要求。这些规则提案将主要影响直接向美国消费者销售并运输低价值货物，规避美国关税的电商平台，如果这些货物批量运往美国则可能征收美国关税。

Section 301 Tariff Modifications

301条款关税修改

As we reported earlier, the USTR has been considering significant tariff increases for battery parts; electric vehicles (“EVs”); facemasks; lithium-ion batteries; medical gloves; natural graphite and other critical minerals; permanent magnets; semiconductors; ship-to-ship cranes; solar cells; steel and aluminum products; and syringes and needles originating from China. According to its public announcement, USTR received over 1,100 public comments on these proposed tariff increases, including comments both in favor of and opposed to the increases. However, these comments did not result in any changes to the factual findings that USTR had reached and published to justify the proposed tariff increases. Rather, USTR will adopt all of the proposed tariff increases, including higher tariffs on many categories of facemasks (both medical and nonmedical); medical gloves; and syringes and needles.

如我们先前提到，美国贸易代表办公室考虑对原产自中国的电池零部件、电动车、口罩、锂离子电池、医用手套、天然石墨等其他关键矿物、永磁体、半导体、港口起重机、太阳能电池、钢铝制品及注射器和针头大幅提高关税。根据美国贸易代表办公室公告，共收到1,100多条关于加征关税提案的公众意见，其中包括支持和反对的意见。然而，这些意见并没有最终改变美国贸易代表办公室证明加征关税提案合理而达成并公布的事实调查结果。相反，美国贸易代表办公室将采纳所有加征关税提案，包括进一步提高对多个类别口罩（包括医用和非医用）、医用手套、注射器和针头的关税。

The following table shows these further increases.

具体加征情况如下。

As noted above, the other finalized tariff increases mostly take effect on September 27, 2024. The tariff increases for semiconductors will take effect on January 1, 2025. The tariff increases for non-EV batteries; natural graphite; and permanent magnets will take effect on January 1, 2026.

如上所示，其他最终确定的关税上调大多于2024年9月27日生效。半导体的关税上调将于2025年1月1日生效。非电动车电池、天然石墨和永磁体的关税上调将于2026年1月1日生效。

USTR also considered comments on proposed tariff exclusions that could provide relief from the existing Section 301 tariffs (currently either 7.5% or 25%):

美国贸易代表办公室还考虑了关于关税豁免提案的意见，可提供现有301条款关税（目前为7.5%或25%）豁免：

• USTR decided to adopt 14 out of 19 proposed temporary exclusions for solar manufacturing equipment, which are retroactive to January 1, 2024, and through May 31, 2025. USTR decided against exclusions for solar manufacturing equipment for modules, citing sufficient availability outside of China.
• 美国贸易代表办公室决定采纳19项太阳能制造设备临时豁免提案中的14项，可追溯至2024年1月1日起生效，并持续至2025年5月31日。美国贸易代表办公室决定拒绝太阳能组件制造设备的豁免，理由是中国境外有充足供应。
• USTR is issuing a temporary exclusion for enteral syringes that will expire on January 1, 2026, and a limited exclusion for ship-to-shore cranes under contracts signed before May 14, 2024, and imported before May 14, 2026.
• 美国贸易代表办公室发布一条肠内注射器的临时豁免，豁免将于2026年1月1日截止，以及一条针对2024年5月14日前签署合同并于2026年5月14日前进口的船岸起重机的有限豁免。
• USTR issued a finalized list of machinery equipment under HTSUS Chapters 84 and 85 that can become eligible for tariff exclusions through a further application process. This list adds the following HTSUS subheadings to the previously proposed list announced in May 2024.
• 美国贸易代表办公室发布了一份机械设备最终清单，这些设备可根据《美国协调关税表》第84章和第85章通过进一步申请程序获得关税豁免。这份清单将《美国协调关税表》如下副标题加入先前于2024年5月公布的提案清单。
  • 8421.21.00 (Machinery and apparatus for filtering or purifying water);
    8421.21.00（过滤或净化水机械及装置）；
  • 8421.29.00 (Filtering or purifying machinery and apparatus for liquids, not elsewhere specified or included (“nesoi”));
    8421.29.00（别处未规定或未包括的用于液体的过滤或净化机械及装置）；
  • 8421.39.01 (Filtering or purifying machinery and apparatus for gases, other than intake air filters or catalytic convertor for internal combustion engines);
    8421.39.01（用于气体的过滤或净化机械及装置，不包括内燃机用进气空气过滤器或催化转化器）；
  • 8428.70.00 (Industrial robots); and
    8428.70.00（工业机器人）；及
  • 8443.19.30 (Printing machinery, nesoi).
    8443.19.30（别处未规定或未包括的印刷机械）。

USTR will issue further instructions for this next round, which will provide interested parties an opportunity to support or oppose exclusions from certain items listed in HTSUS Chapters 84 and 85.

美国贸易代表办公室将为下一轮发布进一步指示，为利益相关方提供机会，支持或反对《美国协调关税表》第84章和第85章所列若干商品的关税豁免。

De minimis Announcement

“最低限度”公告

Also on September 13, the White House issued a Fact Sheet announcing its intention to curtail the use of the “de minimis” exemption for low-value imports through the publication of two notices of proposed rulemaking (“NPRMs”). In general, low-value imports to one person, including personal baggage, gifts, and small parcels, can avoid the need for import duty assessment if the total value is below a certain U.S. dollar threshold per day. Congress first established this exemption in the Tariff Act of 1930 and reset the threshold at $800 per day for parcels and other low-value shipments in the Trade Facilitation and Enforcement Act of 2015. That $800 level was intended to reduce the administrative burdens for CBP and U.S. package delivery providers, but it has the effect of reducing tariff collections on low-value items sold via e-commerce.

同样于9月13日，白宫发布了一份《事实简报》（“简报”），宣布打算通过发布两份新规则提案通告，遏制低价值进口货物滥用“最低限度”豁免。一般而言，对个人进口的低价值货物，包括个人行李、礼品和小包裹，如果总价值每天低于特定美元限额，则无需进行进口关税的估税。美国国会首次在《1930年关税法》中确立了这一豁免条款，并在《2015年贸易便捷与贸易促进法》中将包裹等低价值货物的免税门槛重新设定为每天800美元。800美元的门槛设定旨在减轻美国海关和边境保护局及美国包裹投递供应商的行政负担，但同时对通过电商销售的低价值货物具有少征关税的效果。

The White House Fact Sheet noted that the volume of imports claiming the de minimis exemption had risen sharply over the past decade from 140 million to over one billion packages per year. Such a large increase in volume has sparked concerns about whether CBP can adequately enforce U.S. laws prohibiting imports of narcotics, goods that violate U.S. intellectual property rights, or goods made in whole or in part with the use of forced labor, among others. Moreover, citing allegations that the exemption allows imports from China in particular to avoid the hefty Section 201 (safeguards), Section 232 (national security), and Section 301 (unfair trade practice) import duties, the White House stated its intention to issue an NPRM to deny de minimis eligibility for all shipments containing products covered by those tariffs and that otherwise would be assessed on larger value shipments of the same goods. The White House notes that the change would ensure parity with an existing ineligibility for imports from China or other nations subject to antidumping and countervailing duties, which are trade remedy tariffs that the U.S. Government has imposed to address unfair trade practices.

白宫简报中指出，过去十年来，申请最低限度豁免的进口量急剧上升，从每年1.4亿件增长突破10亿件包裹。如此之大的增量引发担忧——美国海关和边境保护局是否能够充分执行美国法律，禁止毒品、侵犯美国知识产权的货物、全部或部分使用强迫劳力生产的商品进口等等。此外，白宫援引对上述豁免条款允许特别是从中国进口的货物，规避201条款（保障措施）、232条款（国家安全）和301条款（不公平贸易行为）项下巨额进口关税的指控，表示打算发布一份新规则提案通告，取消上述进口关税涵盖产品的所有货运享受最低限度豁免的资格，而原本同样的商品通过大件货运会被估税。白宫指出，这一变更将确保与从中国或其他加征反倾销和反补贴税国家进口货物目前不享受豁免资格的规定保持一致，反倾销和反补贴税是美国政府为解决不公平贸易行为而征收的贸易救济关税。

At the same time, the White House is calling on Congress to take legislative action on the same issue, echoing pending proposals in Congress on this subject. Notably, the Fact Sheet does not specify the legal authority that the Biden Administration would invoke for the NPRM. However, some members of Congress have urged executive action to change the operation of the de minimis exemption.

同时，白宫呼吁国会就这一问题采取立法行动，呼应国会在此问题上的未决提案。值得注意的是，简报没有具体说明拜登政府将为新规则提案通告援引的法律依据。不过，一些国会议员已敦促行政部门采取行动，改变最低限度豁免的运用。

The Fact Sheet also included the following:

简报还包括以下内容：

• The Biden Administration intends to issue an NPRM that will require importers who claim the de minimis exemption to include more detailed information in their import declarations that will help determine eligibility for the claim;
• 拜登政府打算发布一份新规则提案通告，要求申请最低限度豁免的进口商在进口申报中提供更详细的信息，以帮助确定申请资格；
• The Consumer Product Safety Commission (“CPSC”) will issue a proposed final rule requiring claimants of de minimis exemptions to file certifications of compliance with CPSC regulations; and
• 美国消费品安全委员会将发布一份最终规则提案，要求最低限度豁免申请人提交遵守美国消费品安全委员会规则的合规证明；及
• The Biden Administration is exploring new ways to support the U.S. textile and apparel industry through increased domestic procurements and customs enforcement against imports.
• 拜登政府正探索新的方式，通过增加国内采购、提高海关对进口商品的执法力度，来支持美国纺织服装业。

These changes appear likely to increase the due diligence and disclosure requirements for importing and exporting companies that operate in the e-commerce sector who have relied on the de minimis exemption to sell low-value items to U.S. consumers. It is far too early to predict the actual effects of this NPRM but, if the Administration (or a successor Administration) were to finalize such changes, presumably the added compliance costs and shipping delays and the imposition of any applicable U.S. tariffs on such imported items would raise the total cost and slow the delivery of such goods and thus dampen the aggregate U.S. consumer demand.

对从事电商行业，依赖最低限度豁免规定向美国消费者出售低价值商品的进出口公司而言，以上变更有可能会提高尽职调查和披露要求。现在预测新规则提案通告会产生的实际影响还为时过早，但如果拜登政府（或后任政府）最终确定这些变更，那么推测会增加的合规成本、延迟运输以及适用于此类进口商品的美国关税，都会提高此类商品的总成本、延迟商品送达，从而抑制美国消费者的总体需求。

Dorsey’s attorneys in the international trade and national security practice counsel clients on customs requirements, import tariffs, and other cross-border trade issues. The attorneys would be happy to answer questions about this eUpdate.

德汇国际贸易和国家安全业务组的律师就海关要求、进口关税等其他跨境贸易问题，为客户提供法律咨询。若有任何疑问，欢迎联系相关律师。