USTR Extends Section 301 Tariff Exclusions to Nov 29

• The Office of the United States Trade Representative has announced a further extension of product exclusions for imports of Chinese origin subject to Section 301 tariffs, effective from 1 September 2025 through 29 November 2025.
• The exclusions cover 178 products including, certain industrial equipment, electric vehicles, batteries, critical minerals, semiconductors and solar cells.
• Importers should be aware that specific Harmonized Tariff Schedule of the United States classifications for these products will be updated to reflect the new expiration date of 29 November 2025.
• Affected businesses should stay informed about guidance from US Customs and Border Protection regarding compliance with the updated tariff classifications and consult with legal and trade advisors to navigate the complexities of the tariff structure effectively.

Executive summary

On 28 August 2025, the Office of the United States Trade Representative (USTR) published a notice providing an extension until 29 November 2025 for product exclusions stemming from the Section 301 investigation into China's acts, policies and practices related to technology transfer, intellectual property and innovation (Section 301 tariffs). This decision follows prior notices in which the USTR modified actions to exclude certain products from additional duties. (For background, see EY Global Tax Alert, USTR extends certain exclusions from China Section 301 tariffs, dated 3 June 2025.)

The notice explains that the USTR decided to extend these exclusions based on continued public comments and the advice of advisory committees, recognizing the ongoing impact of China's trade practices on United States (US) economic interests.

Key provisions of the Federal Register notice

Extended exclusions

The USTR has decided to extend the exclusions for 178 products that were previously reinstated. These exclusions will now be effective for goods entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. Eastern Time (ET) on 1 September 2025, and before 11:59 p.m. ET on 29 November 2025.

Specific HTSUS classifications

The extensions pertain to products classified under the following Harmonized Tariff Schedule of the United States (HTSUS) headings:

• Heading 9903.88.69: This includes specific products that meet the exclusion criteria as defined in HTSUS chapter 99, subchapter III, US notes 20(vvv)(i), 20(vvv)(ii), 20(vvv)(iii) and 20(vvv)(iv). The article description for this heading will be modified to reflect the new expiration date of 29 November 2025.
• Heading 9903.88.70: This heading covers products eligible for exclusion under HTSUS chapter 99, subchapter III, US note 20(www). The article description for this heading will also be updated to 29 November 2025.

Implementation guidance

US Customs and Border Protection (CBP) will issue instructions regarding entry guidance and implementation of the product exclusions. Importers should stay informed about the specific requirements and procedures to ensure compliance with the updated tariff classifications.

Actions for businesses to consider

Affected companies should consider the following actions:

• Stay updated on guidance from CBP regarding the implementation of the product exclusions to ensure compliance with the new regulations.
• Evaluate the extension of Section 301 tariff exclusions in the context of the broader tariff environment.
• Consult with legal and trade advisors to navigate the complexities of the tariff structure and review product classifications to strengthen compliance with the Federal Register notice.