CBP Fixed a Three-Month Gap in Section 301 China Exclusions. If You Imported the Affected Products, You May Be Owed a Refund

CBP issued CSMS #69990649 on September 22, 2026, providing entry-filing guidance for a technical fix to four Section 301 China product exclusions. The functionality went live in ACE at noon on September 23. This is a narrow, code-level correction, but it created a real refund opportunity for a specific window of imports, and it is worth understanding both the mechanics and the bigger deadline sitting behind it.

What actually changed

The root cause traces back to the U.S. International Trade Commission, which implemented changes to certain 10-digit statistical reporting categories in the Harmonized Tariff Schedule effective July 1, 2026. Those are the granular classification codes underneath the 8-digit HTSUS headings, and USITC updates them periodically to keep trade statistics current.

When USITC changed those codes, it created a mismatch. USTR's Section 301 China exclusion notes, specifically U.S. notes 20(vvv)(i)(4), 20(vvv)(i)(5), 20(vvv)(i)(6), and 20(vvv)(iv)(4) to subchapter III of chapter 99 of the HTSUS, still referenced the old statistical codes. On September 2, 2026, USTR published Federal Register Notice 91 FR 56538 amending those four exclusion notes to reference the new codes.

Specifically, the three notes under 20(vvv)(i) now cover goods described in statistical reporting numbers 8413.91.9039, 8413.91.9046, 8413.91.9059, or 8413.91.9099, effective July 1, 2026. Before that date, the equivalent goods were classified under 8413.91.9065, 8413.91.9085, or 8413.91.9096. Separately, note 20(vvv)(iv)(4) now covers goods described in statistical reporting numbers 3926.90.9915 or 3926.90.9920, effective July 1, 2026, replacing the prior code 3926.90.9910.

All four exclusions are claimed under the same Chapter 99 heading, HTSUS 9903.88.69. Importers using that exclusion should not separately submit the corresponding Chapter 99 number for the standard Section 301 China duty on the same line.

The gap this created

Here is the practical consequence. Between July 1, 2026, when the new statistical codes took effect, and September 22, 2026, the day before ACE accepted the conforming amendment, the exclusion language in ACE had not yet been updated to match the new codes. If an importer entered qualifying goods during that roughly 12-week window under the new statistical reporting numbers, the exclusion may not have applied correctly at entry, and Section 301 duty may have been assessed and paid on products that were supposed to qualify for the exclusion.

CBP has addressed this directly in its guidance. For Chinese goods entered between July 1, 2026 and September 22, 2026, subject to the conforming amendments under HTSUS 9903.88.69, where Section 301 China duties were paid, CBP instructs importers to file a Post Summary Correction on or after September 23, 2026, to obtain a refund.

How to actually get the refund

The recovery mechanism depends on where your entry stands in the liquidation timeline. If the entry is still within the standard PSC filing window, generally up to 300 days from the date of entry or up to 15 days before the scheduled liquidation date, whichever comes first, file a Post Summary Correction claiming the exclusion under HTSUS 9903.88.69 for the affected entry lines.

If the entry has already moved past the PSC filing window, the fallback path is a protest under 19 U.S.C. 1514, provided the entry is still within the 180-day protest filing period measured from the date of liquidation.

Either way, the practical first step is identifying which of your entries, if any, fall into the affected product categories and the July 1 through September 22 window. Pull your entry data for that period and check for the statistical reporting numbers named above, either the compressor and refrigeration component codes under 8413.91, or the plastic article codes under 3926.90.

Why this is worth more attention than a routine technical notice

Conforming amendments like this one happen periodically whenever USITC updates statistical codes, and most trade professionals see them as routine housekeeping. This one deserves a second look for two reasons.

First, the refund window is real and time-bound. If your entries during this period were affected, the money is recoverable, but only if someone actually checks. A conforming amendment notice does not generate an automatic refund; the importer or broker has to identify the affected entries and file.

Second, and more importantly, this update is a reminder of a much bigger deadline that applies to the same exclusion framework. The 178 active Section 301 China exclusions, including the four notes this amendment repairs, are extended through November 10, 2026, under the trade understanding reached at the Trump-Xi summit on November 1, 2025. There is currently no open process to request new exclusions. USTR has consistently framed these exclusions as a transition period intended to give importers time to shift sourcing away from China, not as a standing feature of the tariff schedule. Unless USTR issues another extension before November 10, the exclusions lapse for entries made on or after that date, and the underlying Section 301 rate resumes automatically, 25% on most affected lists and 7.5% on List 4A.

What to do now

Pull your entry data for the July 1 through September 22, 2026 window and check for goods classified under the affected statistical reporting numbers. If you find qualifying entries where Section 301 duty was paid, file a PSC now that the ACE functionality has been live since September 23, or a protest if the PSC window has closed.

Separately from this specific fix, confirm whether your business relies on any of the 178 active Section 301 China exclusions more broadly, and if so, build your sourcing and cost planning around the November 10, 2026 expiration as a hard date. There is no indication USTR will automatically extend the exclusions again, and no open mechanism to request a new one if they lapse.

We are reviewing client entry data for the affected window and tracking the broader exclusion timeline heading into November. If you want help identifying affected entries or assessing your exposure to the November 10 deadline, reach out to your ShipTech account manager.