CBP Publishes Guidance for USMCA TPL Canada

QB 24-112 USMCA TPL Canada

Commodity:

Certain Cotton, Wool and Man-made Fiber textile products, as provided for in Chapter 98, Sub-chapter XXIII, US Note 11 of the Harmonized Tariff Schedule of the United States.
 

Quota Period:

January 1, 2024, through December 31, 2024
 

Opening Date:

Tuesday, January 2, 2024
 

Restraint Limits

TPL Number	Description	Limit	UOM
1	Cotton or Man-made Fiber Apparel	40,000,000	UOM
2	Wool Apparel	200,000	UOM
3	Men’s and Boy’s Wool Suits of Category 443	3,800,000	UOM
4	Aggregate total of TPL 5 & 6	71,765,252	UOM
5	Cotton or man-made Fiber Fabrics and Made-up Textile Goods WOVEN	38,642,828	UOM
6	Cotton or man-made Fiber Fabrics and Made-up Textile Goods KNIT	38,642,828	UOM
7	Non-originating Cotton or Man-made Spun Yarn sub: ACRYLIC	3,000,000	UOM
8	Non-originating Cotton or Man-made Spun Yarn sub: OTHER YARNS	3,000,000	UOM

HTS Numbers

First Tariff Field	Second Tariff Field
98235201	Appropriate Chapter 1- 1-97 HTS Number
98235202	Appropriate Chapter 1- 1-97 HTS Number
98235203	Appropriate Chapter 1- 1-97 HTS Number
98235204	Appropriate Chapter 1- 1-97 HTS Number
98235205	Appropriate Chapter 1- 1-97 HTS Number
98235200	Appropriate Chapter 1- 1-97 HTS Number
98235207	Appropriate Chapter 1- 1-97 HTS Number
98235208	Appropriate Chapter 1- 1-97 HTS Number

Reporting Instructions:

Place the rate of duty in the "special" sub-column of column 1 followed by the symbol "S+" for ALL entries.

Use entry type code 02, 06, 07, 12, 23, 32, 38, or 52.

SQUARE METERS EQUIVALENT (SME) means that unit of measurement that results from the application of the conversion factors set out in Annex 6-B (Conversion Factors) to a primary unit of measure such as unit, dozen, or kilograms.
 

Special Reporting Instructions:

See Additional U.S. Note 11(a) and (iii) to Subchapter XXIII of the Harmonized Tariff Schedule (HTS).

TPL (1) - See Additional U.S. Note 11 (i)(A) Subchapter XXIII of the HTS.

TPL (2) - See Additional U.S. Note 11 (i)(B) Subchapter XXIII of the HTS.

TPL (3) - See Additional U.S. Note 11 (a)(l) Subchapter XXIII of the HTS.

TPL (4) - See Additional U.S. Note 11 (ll)(C) Subchapter XXIII of the HTS.

TPL (5) - See Additional U.S. Note 11 (ll)(A) Subchapter XXIII of the HTS. For category 222, use NFT

TPL (6) - See Additional U.S. Note 11 (ll)(B)(D)(l)(ll) Subchapter XXIII of the HTS. For category, 222 use NFT

TPL (7) - See Additional U.S. Note 11 (iii)(A) Subchapter XXIII of the HTS.

TPL (8) - See Additional U.S. Note 11 (iii)(B) Subchapter XXIII of the HTS.

This note and subheadings 9823.52.01 through 9823.52.08, inclusive, apply to certain textile and apparel goods of Canada that are not originating goods under the terms of general note 11 to the tariff schedule, however, that are eligible for special tariff treatment as provided for herein, USMCA claims involving non-originating textiles and apparel goods subject to TPL provisions must be accompanied by a valid certificate (or its electronic equivalent) of eligibility. For purposes of obtaining preferential tariff treatment, this document must be completed legibly and in full by the exporter and be in the possession of the importer at the time the declaration is made.
 

Certificate Numbering:

The first number of the certificate must match the year of presentation. For example, a 2024 certificate, e.g.4CA (XX) 123456, must accompany merchandise entered in 2024. The certificate must be reflected in column 34 on the CBP 7501. ABI filers can transmit the certificates of eligibility in the certificate field of the line information.

A 2023 certificate of eligibility CANNOT be used for merchandise presented in 2024.  Likewise, a 2024 certificate cannot be used on entries presented in 2023.  Merchandise presented in 2024 will require a 2024 certificate of eligibility and will be charged to the 2024 quota limits. Therefore, 2023 entry summaries for merchandise released on or after December 17, 2023, must be presented by December 31, 2023. If presented after December 31, 2023, liquidated damages may be assessed for late filing.
 

Post-Importation Claims:

Post-importation claims for TPL must be filed with the certificate of eligibility for the year the entry summary, or equivalent documentation, is accepted by CBP.  Post-importation claims will not be granted if the quantitative restraints for the subject TPL are already filled.

Questions from the importing community regarding this electronic message should be referred to the local CBP port. The port may refer questions through email to HQQUOTA@cbp.dhs.gov.