美國301加征關稅清單修訂:3項列入加征清單，2項提高加征關稅至50%（20241211）

關務小二

關務小二據(jù)USTR訊：美國時間2024年12月11日，美國貿易代表辦公室發(fā)布正式通知，自2025年1月1日起：對原產(chǎn)自中國的商品HS編碼8101.94.00、 8101.99.10、8101.99.80加征25%關稅（原無加征關稅），對HS編碼2804.61.00、3818.00.00產(chǎn)品由現(xiàn)加征關稅率25%提高至加征關稅率50%。此次修訂并非空穴來風，系原自2024年9月24日美國貿易代表辦公室所發(fā)布的修訂評論意見通知，現(xiàn)對征集的評論意見進行最終定調與計劃實施（詳見此前聯(lián)邦公報）

加征產(chǎn)品及加征關稅稅率如下圖：


關務小二說明：上述清單加征信息已同步更新至中美關稅查詢系統(tǒng) http://ljiljak.com/taxes.php


官方通知：https://ustr.gov/about-us/policy ... ysilicon-concluding清單詳見：https://ustr.gov/sites/default/f ... -%20Final%20Rev.pdf
背景信息：原自2024年9月24日美國貿易代表辦公室所發(fā)布的修訂評論意見通知 https://ustr.gov/sites/default/files/89%20FR%2077958%20(September%2024%2C%202024).pdf

通知原文及中譯參考：
Determination to Modify the Actions
Pursuant to Sections 307(c) and 307(a)(1) of the Trade Act (19 U.S.C. 2417(c), (a)(1)), the U.S. Trade Representative may modify or terminate any action, subject to the specific direction, if any, of the President with respect to such action, that is being taken under Section 301 if the burden or restriction on U.S. commerce of the acts, policies, and practices that are the subject of such action has increased or decreased, or such action is being taken under Section 301(b) and no longer is appropriate.

As previously discussed, modification of the actions is warranted under Section 307(a)(1)(B) and Section 307(a)(1)(C). See 89 FR 76581 (September 18, 2024). The modifications to the actions are set out in the Annex to this notice. The U.S. Trade Representative’s determination takes account of the public comments, the Presiden's Memorandum and the policy rationale underlying the President’s direction, as well as the advice of the interagency Section 301 committee and appropriate advisory committees.

Any product listed in the Annex to this notice, which is subject to the additional duties imposed by this determination, and that is admitted into a U.S. foreign trade zone, except any product that is eligible for admission under “domestic status” as defined in 19 CFR 146.43, only may be admitted as “privileged foreign status,” as defined in 19 CFR 146.41, effective as of the date that the additional duties are imposed. Products of China that are provided for in headings 9903.91.11 and listed in subdivision (j) of U.S. note 31 to subchapter III of chapter 99 of the HTSUS, which are admitted into a U.S. foreign trade zone on or after 12:01 a.m. eastern daylight time on January 1, 2025, only may be admitted as “privileged foreign status.” All such products will be subject upon entry for consumption to any ad valorem rates of duty or quantitative limitations related to the classification under the applicable HTSUS subheading.

USTR’s Responses to Significant Comments

As discussed above, in light of comments requesting that certain HTSUS subheadings be added to the 382 HTSUS subheadings proposed for tariff increases, the U.S. Trade Representative proposed increasing Section 301 duties on 5 additional HTSUS subheadings falling under 2 of the 14 categories of products proposed for tariff increases. Specifically, the U.S. Trade Representative proposed increasing tariffs to 25 percent for 3 additional subheadings under “other critical minerals” covering certain tungsten products and proposed increasing tariffs to 50 percent for 2 additional subheadings under “solar cells” covering wafers and polysilicon. See 89 FR 76581.

Tungsten Subheadings: Consistent with the President’s Memorandum to increase tariffs on other critical minerals to 25 percent, the U.S. Trade Representative proposed increasing tariffs to 25 percent on 3 additional subheadings covering certain tungsten products: 8101.94.00 (Tungsten, unwrought (including bars and rods obtained simply by sintering)); 8101.99.10 (Tungsten bars and rods (o/than those obtained simply by sintering), profiles, plates, sheets, strip and foil); and 8101.99.80 (Tungsten, articles nesoi).

Comments supporting increases primarily assert that increasing tariffs on tungsten products is vital to the security and the resilience of domestic supply chains for critical U.S. industries, including aerospace, automotive, defense, medical, and the oil and gas industries. Some supporting comments recommend tariff rates as high as 75 percent to address China’s efforts to dominate and undercut domestic production.

Comments opposing increases primarily assert limited availability of tungsten products outside of China, estimating that China accounts for approximately 80 percent of global tungsten reserves, and insufficient quantities available from third country sources. These comments express concerns that increased tariffs on tungsten will increase production costs, exacerbate inflation, harm U.S. competitiveness, and decrease U.S. market share. One comment encouraged USTR to take alternative actions to tariffs.

Considering the comments and the advice of the Section 301 Committee, and consistent with the President’s direction to increase tariffs on other critical minerals to 25 percent, the U.S. Trade Representative has determined to increase tariffs on the 3 tungsten subheadings to 25 percent beginning in 2025. Continued reliance on China for tungsten products leaves U.S. supply chains vulnerable and puts U.S. national security at risk. Imports from China continue to undercut domestic production, and increasing tariffs will make domestic producers more competitive, which will increase leverage on China to eliminate its harmful acts, policies, and practices, and reduce vulnerability to those harmful acts, policies, and practices. Increasing duties on these products will support current investments, stimulate greater domestic production, and spur additional investments in domestic capacity.

Polysilicon and Wafer Subheadings: Consistent with the President's Memorandum to increase tariffs on solar cells to 50 percent, the U.S. Trade Representative proposed increasing tariffs to 50 percent on 2 subheadings covering polysilicon and wafers: 2804.61.00 (Silicon containing by weight not less than 99.99 percent of silicon); and 3818.00.00 (Chemical elements doped for use in electronics, in the form of discs, wafers etc., chemical compounds doped for electronic use).

Nearly all comments support increasing tariffs on polysilicon, noting the importance of the tariffs in helping to ensure the development and growth of the domestic industry producing polysilicon and downstream products and develop alternative supply chains outside of China. Specifically, the comments assert that the tariffs help to support recent investments by the domestic industry and increasing the tariffs to 50 percent will further support additional domestic production scheduled to come online in 2025. USTR received one comment opposing the tariff increase. The comment asserts that Section 301 tariffs have not resulted in changing China’s behavior and increasing the tariff will only increase prices for domestic companies.

The majority of comments support increasing tariffs on wafers. The comments note that increasing tariffs will increase the effectiveness of the actions, provide additional support to the domestic industry, including recent investments, and help to strengthen alternative supply chains. Specifically, commenters note that higher tariffs will counteract China’s unfair practices, which have allowed Chinese companies to dominate supply chains, and allow domestic producers to increase production, and continue to invest in additional capacity. To give domestic producers time to increase production, some of the comments supporting higher tariffs either suggest delaying the tariffs or allowing for certain exclusions. Other comments supporting higher tariffs suggest increasing tariffs immediately. Comments opposing the tariffs generally assert that the tariffs have not been effective and only negatively impacted the U.S. economy. One comment opposing the tariff increase suggests delaying the increase until domestic production has increased.

Considering the comments and the advice of the Section 301 Committee, and consistent with the President’s direction to increase tariffs on solar cells to 50 percent, the U.S. Trade Representative has determined to increase tariffs on polysilicon and wafers to 50 percent in 2025. Increasing tariffs on polysilicon and wafers will complement recent investments, encourage diversification away from Chinese sources, provide additional leverage with China to eliminate the investigated acts, policies, and practices, and reduce vulnerability to those harmful acts, policies, and practices. While increasing tariffs may result in higher prices initially, the tariffs are necessary to allow domestic producers to compete against China’s massive excess capacity, defend recent investments, and encourage more domestic manufacturing.

The U.S. Trade Representative will continue to consider the actions taken in this investigation. In the event that further modifications are appropriate, the U.S. Trade Representative intends to take into account the extensive public comments provided in response to the May 28 notice and the September 24 notice.

Technical Correction
In the September 18 notice, USTR announced that it had determined to increase the rate of additional duties on medical gloves of vulcanized rubber, other than hard rubber, to 50 percent in 2025 and to 100 percent in 2026. The additional 100 percent duties that were to be effective on January 1, 2026, were provided for in HTSUS heading 9903.91.08. Due to a publishing error in the Federal Register notice, heading 9903.91.08 did not contain the additional duties in the Rates of Duty 1 – General column. To correct this error, USTR is making a technical correction to heading 9903.91.08 in Annex B(4) to insert the additional 100 percent duties that are to be effective on January 1, 2026.

ANNEX A – Tariff Increases

ANNEX B – Changes to Harmonized Tariff Schedule of the United States 1. Effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on January 1, 2025, subchapter III of chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS) is modified:

A. by inserting the following new heading 9903.91.11 in numerical sequence, with the material in the new heading inserted in the columns of the HTSUS labeled “Heading/Subheading”, “Article Description”, “Rates of Duty 1-General”, “Rates of Duty 1-Special” and “Rates of Duty 2”, respectively:

B. by inserting the following new subdivision (j) to note 31 to subchapter III of chapter 99 of the HTSUS:
“(j) Heading 9903.91.11 applies to products of China that are classified in the following 8-digit subheadings, effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on January 1, 2025:
(1) 8101.94.00
(2) 8101.99.10
(3) 8101.99.80”.

C. Subdivision (a) of note 31 to subchapter III of chapter 99 of the HTSUS is modified by deleting “and 9903.91.08” in six instances and inserting “, 9903.91.08 and 9903.91.11” in lieu thereof in those six instances.

2. Effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on January 1, 2025, subchapter III of chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS) is modified:
A. by deleting “2804.61.00” and “3818.00.00” from subdivision (f) of note 20 to subchapter III of chapter 99 of the HTSUS; and
B. subdivision (f) of note 31 to subchapter III of chapter 99 of the HTSUS is modified by inserting “(1) 2804.61.00” and “(2) 3818.00.00” in numerical order and by renumbering the remaining subheadings listed in subdivision (f) of note 31 in numerical order, beginning with “(3) 4015.12.10”.
3. Effective on January 1, 2026, subdivision (f) of note 31 to subchapter III of chapter 99 of the HTSUS is modified by deleting “(3) 4015.12.10”.
4. The Rates of Duty 1-General column of heading 9903.91.08 is modified by inserting “The duty provided in the applicable subheading + 100%”.


美國貿易代表辦公室對重要評論的回應

如上所述，鑒于有評論要求在擬議增加關稅的382個《美國統(tǒng)一關稅表》子目中增加某些子目，美國貿易代表提議對擬議增加關稅的14類產(chǎn)品中的2類下的5個額外《美國統(tǒng)一關稅表》子目增加301條款關稅。具體而言，美國貿易代表提議將“其他關鍵礦物”項下的3個額外子目的關稅提高至25%，涵蓋某些鎢產(chǎn)品，并提議將“太陽能電池”項下的2個額外子目的關稅提高至50%，涵蓋晶片和多晶硅。參見《聯(lián)邦公報》第89卷第76581頁。

鎢子目：根據(jù)總統(tǒng)備忘錄，將對其他關鍵礦產(chǎn)的關稅提高至25%，美國貿易代表提議將另外3個子目的關稅提高至25%，這些子目涉及某些鎢產(chǎn)品：8101.94.00（未鍛造的鎢（包括僅通過燒結獲得的棒材和桿材））；8101.99.10（鎢棒材和桿材（除僅通過燒結獲得的）、型材、板材、片材、帶材和箔材）；以及8101.99.80（鎢，其他制品）。

支持加征關稅的意見主要認為，提高鎢產(chǎn)品的關稅對于確保美國關鍵行業(yè)（包括航空航天、汽車、國防、醫(yī)療以及石油和天然氣行業(yè)）的國內供應鏈安全和韌性至關重要。一些支持加征關稅的意見建議將關稅稅率提高至高達75%，以應對中國主導市場并削弱國內生產(chǎn)的努力。

反對加征關稅的意見主要聲稱，中國以外的鎢產(chǎn)品供應有限，估計中國約占全球鎢儲量的80%，而第三國來源的供應量不足。這些意見表達了擔憂，即對鎢加征關稅將增加生產(chǎn)成本，加劇通貨膨脹，損害美國的競爭力，并減少美國的市場份額。其中一條意見鼓勵美國貿易代表辦公室采取關稅以外的其他行動。

考慮到301條款委員會的意見和建議，并遵循總統(tǒng)將其他關鍵礦產(chǎn)的關稅提高至25%的指示，美國貿易代表決定自2025年起將3個鎢子目的關稅提高至25%。持續(xù)依賴中國的鎢產(chǎn)品使美國供應鏈變得脆弱，并使美國國家安全面臨風險。從中國進口的產(chǎn)品繼續(xù)壓低國內生產(chǎn)，提高關稅將使國內生產(chǎn)商更具競爭力，從而增加對中國消除其有害行為、政策和做法的影響力，并減少對這些有害行為、政策和做法的脆弱性。對這些產(chǎn)品加征關稅將支持當前投資，刺激國內產(chǎn)量增加，并刺激對國內產(chǎn)能的額外投資。

多晶硅和硅片子目：根據(jù)總統(tǒng)備忘錄，為將太陽能電池的關稅提高至50%，美國貿易代表提議將涉及多晶硅和硅片的兩個子目的關稅提高至50%：2804.61.00（含硅量不低于99.99%的硅）；以及3818.00.00（用于電子器件的摻雜化學元素，以圓盤、硅片等形式，用于電子用途的摻雜化合物）。

幾乎所有的評論都支持對多晶硅加征關稅，并指出關稅在幫助確保國內多晶硅及下游產(chǎn)品產(chǎn)業(yè)的發(fā)展和增長以及在中國境外開發(fā)替代供應鏈方面的重要性。具體而言，評論認為關稅有助于支持國內產(chǎn)業(yè)近期的投資，而將關稅提高至50%將進一步支持計劃于2025年上線的額外國內生產(chǎn)。美國貿易代表辦公室收到了一條反對加征關稅的評論。該評論認為，301條款關稅并未改變中國的行為，提高關稅只會增加國內公司的成本。

大多數(shù)評論支持增加對晶圓的關稅。評論指出，增加關稅將提高行動的有效性，為國內產(chǎn)業(yè)（包括近期投資）提供額外支持，并有助于加強替代供應鏈。具體而言，評論者指出，更高的關稅將抵消中國的不公平做法，這些做法使中國公司主導供應鏈，并允許國內生產(chǎn)商增加產(chǎn)量，并繼續(xù)投資于額外產(chǎn)能。為了給國內生產(chǎn)商增加產(chǎn)量留出時間，一些支持提高關稅的評論要么建議推遲關稅，要么允許某些例外。其他支持提高關稅的評論建議立即提高關稅。反對關稅的評論普遍認為，關稅并未奏效，只會對美國經(jīng)濟產(chǎn)生負面影響。一條反對增加關稅的評論建議推遲增加關稅，直到國內產(chǎn)量增加。

考慮到301條款委員會的意見和建議，并遵循總統(tǒng)將太陽能電池關稅提高至50%的指示，美國貿易代表已決定在2025年將多晶硅和晶圓的關稅提高至50%。提高多晶硅和晶圓的關稅將補充近期的投資，鼓勵從中國來源的多元化，為中國消除被調查的行為、政策和做法提供額外的籌碼，并減少對這些有害行為、政策和做法的脆弱性。雖然提高關稅最初可能會導致價格上漲，但這些關稅是必要的，以使國內生產(chǎn)商能夠與中國龐大的過剩產(chǎn)能競爭，保護近期的投資，并鼓勵更多的國內制造。

美國貿易代表將繼續(xù)考慮本次調查中采取的行動。如果需要進一步修改，美國貿易代表打算考慮公眾針對5月28日通知和9月24日通知所提供的廣泛意見。

技術更正
在9月18日的通知中，美國貿易代表辦公室宣布，已決定在2025年將硫化橡膠（硬橡膠除外）醫(yī)用手套的額外關稅稅率提高至50%，并在2026年提高至100%。原定于2026年1月1日生效的額外100%關稅，在《美國統(tǒng)一關稅表》第9903.91.08稅目中有規(guī)定。由于《聯(lián)邦公報》通知中的發(fā)布錯誤，第9903.91.08稅目在“關稅稅率1 - 一般”一欄中并未包含額外關稅。為糾正這一錯誤，美國貿易代表辦公室正對附件B(4)中的第9903.91.08稅目進行技術更正，以插入原定于2026年1月1日生效的額外100%關稅。

附件A - 關稅上調

附件B - 美國協(xié)調關稅明細表的變更 1. 自2025年1月1日東部夏令時間凌晨12:01或之后入倉供消費或出倉供消費的商品起，美國協(xié)調關稅明細表（HTSUS）第99章第三分章已作如下修改：

A. 按照數(shù)字順序插入以下新的品目9903.91.11，并將新品目中的材料分別插入《美國統(tǒng)一關稅表》（HTSUS）中標記為“品目/子目”、“商品描述”、“1級普通關稅稅率”、“1級特別關稅稅率”和“2級關稅稅率”的欄目中：

B. 在《美國統(tǒng)一關稅表》第99章第三子章的注釋31中插入以下新的子項（j）：
“(j) 稅目9903.91.11適用于以下8位子目分類的中國產(chǎn)品，針對2025年1月1日東部夏令時間凌晨12:01或之后入倉供消費或出倉供消費的商品生效：
(1) 8101.94.00
(2) 8101.99.10
(3) 8101.99.80”.

C. 對《美國統(tǒng)一關稅表》第99章第三分章注釋31的(a)小節(jié)進行了修改，刪除了六處“和9903.91.08”，并在相同位置插入了“、9903.91.08和9903.91.11”以替代。

2. 對于2025年1月1日東部夏令時間凌晨12:01或之后入倉供消費或出倉供消費的商品，美國《協(xié)調關稅明細表》（HTSUS）第99章第三分章已作如下修改：
A. 從《美國統(tǒng)一關稅表》第99章第三子章注釋20的(f)小節(jié)中刪除“2804.61.00”和“3818.00.00”；以及
B. 《美國統(tǒng)一關稅表》第99章第三分章注釋31的(f)小節(jié)已被修改，具體方式是在其中插入“(1) 2804.61.00”和“(2) 3818.00.00”，并按數(shù)字順序排列，同時對注釋31的(f)小節(jié)中列出的其余子標題進行重新編號，從“(3) 4015.12.10”開始，按數(shù)字順序排列。
3. 自2026年1月1日起，對《美國統(tǒng)一關稅表》第99章第三子章注釋31的(f)小節(jié)進行修改，刪除“(3) 4015.12.10”。
4. 標題9903.91.08的“關稅稅率1-一般”欄已修改，插入“適用子目規(guī)定的關稅+100%”。

tomzwt