Increased Column 2 Duties on Certain Articles from the Russian Federation
The purpose of this guidance is to inform the trade community of an increase in Column 2 duties for certain articles from the Russian Federation by Presidential Proclamation 10420, effective June 27, 2022.
On April 8, 2022, President Biden signed H.R. 7108, the “Suspending Normal Trade Relations with Russia and Belarus Act”. With this legislation, imports from the Russian Federation and the Republic of Belarus were subject to the rates of duty set forth in Column 2 of the Harmonized Tariff Schedule of the United States (HTSUS). This legislation also granted authorization to the President to proclaim increases in the Column 2 rates of duty applicable to the products of Russia or Belarus.
Effective on or after 12:01 a.m. eastern daylight time on July 27, 2022, for goods entered for consumption, or withdrawn from warehouse for consumption, subchapter III of chapter 99 of the HTSUS is modified by inserting the following new heading 9903.90.08:
|Article Description||Rates of Duty|
|“9903.90.08||Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter . . . . . . . . . . . . . . . . . . . . . . . . . .||35%”.|
All articles that are the product of the Russian Federation imposed by heading 9903.90.08, under subheadings enumerated in U.S. note 30(b) (document attached), shall be subject to a 35 percent ad valorem rate of duty in lieu of the rates of duty provided for such articles in Column 2 of the HTSUS in chapters 1 to 97.
The duties imposed by heading 9903.90.08 do not apply to goods for which entry is claimed under a provision of chapter 98 of the HTSUS, except for goods entered under subheadings 9802.00.40, 9802.00.50, and 9802.00.60, and heading 9802.00.80. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the duties imposed by heading 9903.90.08 apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable subheading. For heading 9802.00.80, the duties imposed by heading 9903.90.08 apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80.
Products of the Russian Federation that are provided for in heading 9903.90.08 and classified in one of the subheadings enumerated in U.S. note 30(b) to subchapter III of chapter 99 shall continue to be subject to antidumping, countervailing, or other duties, fees, exactions and charges that apply to such products, as well as to the 35 percent ad valorem rate of duty imposed by heading 9903.90.08.
Filers are instructed to enter 9903.90.08 in addition to the Chapter 1-97 HTS on the entry summary line. HTS hierarchical guidance has been issued previously, please refer to CSMS 39587858 for guidance related to reporting multiple HTS when chapter 98 and 99 are required.
All entry summary related questions regarding this guidance should be addressed to the Commercial Operations, Revenue and Entry Division at email@example.com.
Source: U.S. Customs and Border Protection (CBP)
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