Recent ITC Revisions to Tariff Schedule Implement Solar Safeguard and Section 301 Changes, New EU Tariffs
The International Trade Commission has issued Revision 15 to the 2019 Harmonized Tariff Schedule. The only substantive change from the previous HTS edition is the removal of an exemption from solar cells safeguard duties for double-sided solar panels, as announced by the Office of the U.S. Trade Representative in early October (see 1910080054).
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Specifically, U.S. Note 3(c)(iii) to subchapter III of chapter 99 is amended to remove paragraph 15, which provided for an exemption for “bifacial solar panels that absorb light and generate electricity on each side of the panel and that consist of only bifacial solar cells that absorb light and generate electricity on each side of the cells.” The change takes effect Oct. 28.
The latest edition closely follows the ITC’s publication of Revision 14 of the 2019 HTS, which implemented retaliatory duties on imports from the European Union that took effect Oct. 18 (see 1910020044). HTS provisions on the tariffs are found in new U.S. Note 21 to subchapter III of chapter 99, and HTS subheadings 9903.89.05 through 9903.89.50.
The two new versions follow relatively extensive changes related to Section 301 tariffs from China in Revision 13 to the 2019 HTS, issued by the ITC in September. New U.S. Notes 20(q) and 20(v) through 20(gg) are added to the tariff schedule to implement several sets of exclusions from the tariffs, as well as modified treatment for sets to avoid double counting (see 1909270015, 1909300028, 1909260054, 1910220038 and 1910110032).
The exemptions fall under new tariff subheadings 9903.88.14, 9903.88.17, 9903.88.18, 9903.88.19 and 9903.88.20. The new tariff classifications for sets are subheadings 9903.88.21, 9903.88.22, 9903.88.23, 9903.88.24, 9903.88.25, 9903.88.26, 9903.88.27, 9903.88.28 and 9903.88.29.
Also in Revision 13, the ITC made several technical corrections. The superior text above subheading 2922.49.43 is amended to add “other” to clarify that subheadings 2922.49.43 through 2922.49.80 apply to certain non-aromatic amino acids. Also, subheading 4412.99.5710 for certain plywood with at least one layer of particle board is renumbered 4412.99.5701.