U.S. Customs and Border Protection

U.S. Customs and Border Protection

U.S. Customs and Border Protection

Cargo Systems Messaging Service

CSMS #50264295 – Guidance for Liquidation Extension Requests and Protests Based on Pending Section 301 Litigation In Re Section 301 Cases, Court of International Trade No. 21-00052


The purpose of this message is to provide guidance on requests for liquidation extensions and protest processing related to pending litigation in the Court of International Trade (CIT) challenging the lawfulness of the Section 301 List 3 and/or 4A duties on Chinese goods in In Re Section 301 Cases, Court No. 21-00052.

REQUESTS FOR LIQUIDATION EXTENSIONS

CBP will deny requests filed under 19 U.S.C. § 1504(b)(2) for an extension of time for liquidation of entries based solely on the pending CIT litigation challenging the lawfulness of the Section 301 duties on Chinese goods under List 3 and/or List 4A. The pending litigation in In Re Section 301 Cases, Court No. 21-00052, or any of the cases stayed under that lead case, is not sufficient to show good cause for the extension as required under 19 U.S.C. § 1504(b)(2). 

PROTEST PROCESSING

To facilitate administrative processing, CBP will place protests challenging the lawfulness of the Section 301 duties imposed on Chinese goods under List 3 and/or List 4A in “Suspended” status under “Other,” as CBP will not be acting on these protests at this time. The suspension of protests under the “Other” category does not in any manner acknowledge the validity of such protests but is merely an administrative convenience for CBP.

This guidance regarding liquidation extensions and protest processing does not pertain to entries filed under List 1 (subheading 9903.88.01), List 2 (subheading 9903.88.02), submissions pertaining to exclusion requests pending with the U.S. Trade Representative, or submissions not contesting the validity of List 3 and/or List 4A Section 301 duties on Chinese goods.

ADDITIONAL INFORMATION

Questions related to Section 301 liquidation extensions and protests should be sent to the appropriate Center at https://www.cbp.gov/trade/centers-excellence-and-expertise-information/cee-directory.