On May 10, 2019, U.S. Customs & Border Protection (“CBP”) provided updated guidance to the importing community with respect to the recent increase in duty rates for Chinese-origin goods listed on Sec. 301, Tranche 3. CBP specified in CSMS #19-000238 that goods exported before May 10, 2019 must be entered in the U.S. or withdrawn from warehouse before June 1, 2019 in order to qualify for the lower 10% additional duty rate that has been in effect since September 2018. Goods entered on June 1, 2019 or later will be subject to a 25% additional duty rate irrespective of the date of export. The additional tariffs apply to goods of Chinese origin, regardless of where they are exported from. Should you have questions regarding the Sec. 301 tariffs, please contact our office.