CBP updates ACE entry summary HTS reporting order for Chapter 98 and 99 classifications
CSMS # 69668138 - Updated Guidance: Entry Summary Order of Reporting for Multiple HTS when 98 or 99 HTS are Required
CBP states in CSMS # 69668138 that it has updated the order of reporting multiple HTSUS classifications on the same ACE entry summary line when a Chapter 98 or 99 classification is claimed. The sequence is Chapter 98 (if applicable), then Chapter 99 additional-duty classifications, then Chapter 99 replacement-duty or other-use classifications, then other quota Chapter 99 classifications, then the Chapter 1 to 97 classification. Within trade remedies, filers report Section 301 first, followed by Section 338, Section 232, Section 201 duties and Section 201 quota. The entered value is reported on the Chapter 1-97 classification unless Chapter 98 provisions require otherwise.
Importers filing entry summaries that claim Chapter 98 or 99 classifications must report the HTSUS classifications on each line in the sequence CSMS # 69668138 sets out, with Section 301 reported first among trade remedies.
Source: CBP · CSMS · content.govdelivery.com