February 18, 2021

Importers Should File Section 301 List 4A Actions for Duty Refunds

US importers of products made in China and subject to Section 301 duty on goods covered by List 4A should consider filing actions in the Court of International Trade (CIT) requesting refunds of Section 301 duties paid.

This list 4A actions follow numerous lawsuits already filed claiming the USTR exceeded its authority in assessing the additional tariffs.  
List 4A, valued at $116 billion, includes the following commodities:

  •     Foodstuffs
  •     Footwear, apparel, and accessories
  •     Steel, aluminum, and other metals
  •     Machinery and parts thereof
  •     Consumer products

Section 301 of the Trade Act of 1974 allowed the USTR to assess the additional tariffs in retaliation for Chinese currency manipulation and cyber theft.  

The Act requires the USTR to determine what action to take, if any, within 12 months of the USTR’s investigation.  List 4A was issued by the USTR beyond the 12-month period and therefore, the promulgation of the additional tariffs was outside the confines of the statute.  

The filing deadline for cases to be brought on List 4A is August 20, 2021.  Importers may also still file actions against List 3 although it is an open question whether the statute of limitations has already expired.  

For assistance please contact CWTSConsulting@craneww.com.

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