9036 Federal Register / Vol. 90, No. 23 / Wednesday, February 5, 2025 / Notices 

defined by the numbers of children and 

families served by CCDF. There were 

expected variations in responses which 

may reflect differences in States’ 

administrative structures and 

complexity, staff capacity, reporting 

technology, interpretation of the survey 

questions, and other factors. However, 

even considering the range of responses 

and any outliers, OCC determined that 

the burden hours estimates should be 

lowered to reflect the survey results. In 

addition, to more accurately account for 

the work described by survey 

respondents, OCC further broke out the 

estimated burden hours for the RRW 

into the following two parts: (1) the 

estimated hours needed for States to 

customize the standard RRW template 

to reflect their State’s rules, policies, 

and procedures; and (2) the estimated 

hours needed for States to use the 

customized RRW to conduct each of the 

276 case reviews. 

• Root Causes of Error: OCC proposes 

to standardize the root causes of error in 

Item 19 of the ACF–404 State Improper 

Payment Report by creating a dropdown list of error cause choices. 

Currently, Lead Agencies enter free text 

to describe the causes of errors in their 

Federal error rate reviews. While this 

approach allows flexibility at the 

individual reporting level, inconsistent 

terminology and descriptions across 

States and reporting cycles makes it 

difficult to analyze, report, and track 

national and State-level error trends 

over time. Further, the current approach 

can add additional burden to States 

during the report review and approval 

process because clarifications about 

error cause descriptions are often 

requested by Federal reviewers. We 

request comment on whether 

standardizing error causes in Item 19 

would benefit Lead Agencies in their 

data analysis, ease of report preparation, 

and tracking of error trends over time. 

We also request comments on whether 

the proposed list of standardized error 

causes would meet Lead Agency 

reporting needs, and if not, what 

additional or different error causes 

should be included. 

Respondents: CCDF grantees from 

states, the District of Columbia, and 

Puerto Rico. 

Annual Burden Estimates: Burden 

estimates are shown based on the total 

burden over a 3-year period divided by 

three to show average annual burden 

estimates. 

Instrument Total number 

of respondents 

Total 

number of 

responses per 

respondent 

Average 

burden hours 

per response 

Total burden 

hours 

Annual burden 

hours 

Sampling Decisions, Assurances, and Fieldwork Preparation Plan ........................................................................... 52 1 35 1,820 607 

ACF–403 Record Review Worksheet: template .................. 52 1 63 3,276 1,092 

ACF–403 Record Review Worksheet: case record reviews 52 276 3.0 43,056 14,352 

ACF–404 State Improper Payments Report ........................ 52 1 66 3,432 1,144 

ACF–405 State Improper Payments Report Corrective Action Plan ........................................................................... 6 a 2 24 288 96 

Estimated Total Annual Burden Hours ......................... ........................ ........................ ........................ ........................ 17,291 

aThe total number of responses per respondent over a 3-year period ranges from 1–3, depending on how long it takes respondents to reduce 

the Improper Payment Rate to below the threshold. Respondents submit a Corrective Action Plan that covers a 1-year period; at the end of each 

year, if respondents have not reduced the Improper Payment Rate to below the threshold, they submit a new Corrective Action Plan for the following year. An average of two responses per respondent over 3 years is used to calculate annual burden estimates. 

Authority: 45 CFR part 98, subpart K. 

Mary C. Jones, 

ACF/OPRE Certifying Officer. 

[FR Doc. 2025–02240 Filed 1–31–25; 4:15 pm] 

BILLING CODE 4184–87–P 

DEPARTMENT OF HOMELAND 

SECURITY 

U.S. Customs and Border Protection 

Quarterly Internal Revenue Service 

Interest Rates Used in Calculating 

Interest on Overdue Accounts and 

Refunds of Customs Duties 

AGENCY: U.S. Customs and Border 

Protection, Department of Homeland 

Security. 

ACTION: General notice. 

SUMMARY: This notice advises the public 

that the quarterly Internal Revenue 

Service interest rates used to calculate 

interest on overdue accounts 

(underpayments) and refunds 

(overpayments) of customs duties will 

decrease from the previous quarter. For 

the calendar quarter beginning January 

1, 2025, the interest rates for 

underpayments will be 7 percent for 

both corporations and non-corporations. 

The interest rate for overpayments will 

be 7 percent for non-corporations and 6 

percent for corporations. This notice is 

published for the convenience of the 

importing public and U.S. Customs and 

Border Protection personnel. 

DATES: The rates announced in this 

notice are applicable as of January 1, 

2025. 

FOR FURTHER INFORMATION CONTACT: 

Bruce Ingalls, Revenue Division, 

Collection Refunds & Analysis Branch, 

8899 E 56th Street, Mail Stop 203J, 

Indianapolis, IN 46249; telephone (317) 

298–1107. 

SUPPLEMENTARY INFORMATION: 

Background 

Pursuant to 19 U.S.C. 1505 and 

Treasury Decision 85–93, published in 

the Federal Register on May 29, 1985 

(50 FR 21832), the interest rate paid on 

applicable overpayments or 

underpayments of customs duties must 

be in accordance with the Internal 

Revenue Code rate established under 26 

U.S.C. 6621 and 6622. Section 6621 

provides different interest rates 

applicable to overpayments: one for 

corporations and one for noncorporations. 

The interest rates are based on the 

Federal short-term rate and determined 

by the Internal Revenue Service (IRS) on 

behalf of the Secretary of the Treasury 

on a quarterly basis. The rates effective 

for a quarter are determined during the 

first-month period of the previous 

quarter. 

In Revenue Ruling 2024–25, the IRS 

determined the rates of interest for the 

calendar quarter beginning January 1, 

2025, and ending on March 31, 2025. 

The interest rate paid to the Treasury for 

underpayments will be the Federal 

short-term rate (4%) plus three 

percentage points (3%) for a total of 

seven percent (7%) for both 

corporations and non-corporations. For 

overpayments made by noncorporations, the rate is the Federal 

short-term rate (4%) plus three 


ddrumheller on DSK120RN23PROD with NOTICES1
Federal Register / Vol. 90, No. 23 / Wednesday, February 5, 2025 / Notices 9037 

percentage points (3%) for a total of 

seven percent (7%). For corporate 

overpayments, the rate is the Federal 

short-term rate (4%) plus two 

percentage points (2%) for a total of six 

percent (6%). These interest rates used 

to calculate interest on overdue 

accounts (underpayments) and refunds 

(overpayments) of customs duties have 

decreased from the previous quarter. 

These interest rates are subject to 

change for the calendar quarter 

beginning April 1, 2025, and ending on 

June 30, 2025. 

For the convenience of the importing 

public and U.S. Customs and Border 

Protection personnel, the following list 

of IRS interest rates used, covering the 

period from July of 1974 to date, to 

calculate interest on overdue accounts 

and refunds of customs duties, is 

published in summary format. 

Beginning date Ending date Underpayments 

(percent) 

Overpayments 

(percent) 

Corporate 

overpayments 

(eff. 1–1–99) 

(percent) 

070174 ................................................................................................. 063075 6 6 ............................

070175 ................................................................................................. 013176 9 9 ............................

020176 ................................................................................................. 013178 7 7 ............................

020178 ................................................................................................. 013180 6 6 ............................

020180 ................................................................................................. 013182 12 12 ............................

020182 ................................................................................................. 123182 20 20 ............................

010183 ................................................................................................. 063083 16 16 ............................

070183 ................................................................................................. 123184 11 11 ............................

010185 ................................................................................................. 063085 13 13 ............................

070185 ................................................................................................. 123185 11 11 ............................

010186 ................................................................................................. 063086 10 10 ............................

070186 ................................................................................................. 123186 9 9 ............................

010187 ................................................................................................. 093087 9 8 ............................

100187 ................................................................................................. 123187 10 9 ............................

010188 ................................................................................................. 033188 11 10 ............................

040188 ................................................................................................. 093088 10 9 ............................

100188 ................................................................................................. 033189 11 10 ............................

040189 ................................................................................................. 093089 12 11 ............................

100189 ................................................................................................. 033191 11 10 ............................

040191 ................................................................................................. 123191 10 9 ............................

010192 ................................................................................................. 033192 9 8 ............................

040192 ................................................................................................. 093092 8 7 ............................

100192 ................................................................................................. 063094 7 6 ............................

070194 ................................................................................................. 093094 8 7 ............................

100194 ................................................................................................. 033195 9 8 ............................

040195 ................................................................................................. 063095 10 9 ............................

070195 ................................................................................................. 033196 9 8 ............................

040196 ................................................................................................. 063096 8 7 ............................

070196 ................................................................................................. 033198 9 8 ............................

040198 ................................................................................................. 123198 8 7 ............................

010199 ................................................................................................. 033199 7 7 6 

040199 ................................................................................................. 033100 8 8 7 

040100 ................................................................................................. 033101 9 9 8 

040101 ................................................................................................. 063001 8 8 7 

070101 ................................................................................................. 123101 7 7 6 

010102 ................................................................................................. 123102 6 6 5 

010103 ................................................................................................. 093003 5 5 4 

100103 ................................................................................................. 033104 4 4 3 

040104 ................................................................................................. 063004 5 5 4 

070104 ................................................................................................. 093004 4 4 3 

100104 ................................................................................................. 033105 5 5 4 

040105 ................................................................................................. 093005 6 6 5 

100105 ................................................................................................. 063006 7 7 6 

070106 ................................................................................................. 123107 8 8 7 

010108 ................................................................................................. 033108 7 7 6 

040108 ................................................................................................. 063008 6 6 5 

070108 ................................................................................................. 093008 5 5 4 

100108 ................................................................................................. 123108 6 6 5 

010109 ................................................................................................. 033109 5 5 4 

040109 ................................................................................................. 123110 4 4 3 

010111 ................................................................................................. 033111 3 3 2 

040111 ................................................................................................. 093011 4 4 3 

100111 ................................................................................................. 033116 3 3 2 

040116 ................................................................................................. 033118 4 4 3 

040118 ................................................................................................. 123118 5 5 4 

010119 ................................................................................................. 063019 6 6 5 

070119 ................................................................................................. 063020 5 5 4 

070120 ................................................................................................. 033122 3 3 2 

040122 ................................................................................................. 063022 4 4 3 

070122 ................................................................................................. 093022 5 5 4 

100122 ................................................................................................. 123122 6 6 5 

010123 ................................................................................................. 093023 7 7 6 


ddrumheller on DSK120RN23PROD with NOTICES1
9038 Federal Register / Vol. 90, No. 23 / Wednesday, February 5, 2025 / Notices 

1 50 U.S.C. 1702(b)(1) covers ‘‘postal, telegraphic, 

telephonic, or other personal communication[s], 

which do[ ] not involve a transfer of anything of 

value,’’ and hence does not encompass any 

imported articles of merchandise. 50 U.S.C. 

1702(b)(4) covers ‘‘transactions ordinarily incident 

to travel to or from any country, including [1] 

importation of accompanied baggage for personal 

use, [2] maintenance within any country including 

payment of living expenses and acquisition of 

Beginning date Ending date Underpayments 

(percent) 

Overpayments 

(percent) 

Corporate 

overpayments 

(eff. 1–1–99) 

(percent) 

100123 ................................................................................................. 123124 8 8 7 

010125 ................................................................................................. 033125 7 7 6 

Crinley S. Hoover, 

Acting Chief Financial Officer, U.S. Customs 

and Border Protection. 

[FR Doc. 2025–02228 Filed 2–4–25; 8:45 am] 

BILLING CODE 9111–14–P 

DEPARTMENT OF HOMELAND 

SECURITY 

U.S. Customs and Border Protection 

Implementation of Additional Duties on 

Products of the People’s Republic of 

China Pursuant to the President’s 

February 1, 2025 Executive Order 

Imposing Duties To Address the 

Synthetic Opioid Supply Chain in the 

People’s Republic of China 

AGENCY: U.S. Customs and Border 

Protection, Department of Homeland 

Security. 

ACTION: Notice. 

SUMMARY: In order to effectuate the 

President’s February 1, 2025 Executive 

Order ‘‘Imposing Duties to Address the 

Synthetic Opioid Supply Chain in the 

People’s Republic of China,’’ which 

imposes specified rates of duty on 

imports of articles that are products of 

the People’s Republic of China (PRC or 

China), the Secretary of Homeland 

Security has determined that 

appropriate action is needed to modify 

the Harmonized Tariff Schedule of the 

United States (HTSUS) as set out in the 

annex to this notice. 

DATES: The duties set out in the annex 

to this document are effective with 

respect to products of the PRC that are 

entered for consumption, or withdrawn 

from warehouse for consumption, on or 

after 12:01 a.m. eastern standard time on 

February 4, 2025. 

FOR FURTHER INFORMATION CONTACT: 

Brandon Lord, Executive Director, Trade 

Policy and Programs, Office of Trade, 

U.S. Customs and Border Protection, 

(202) 325–6432 or by email at 

traderemedy@cbp.dhs.gov. Susan 

Thomas, Executive Director, Cargo and 

Conveyance Security, Office of Field 

Operations, U.S. Customs and Border 

Protection, (202) 344–3401 or by email 

at traderemedy@cbp.dhs.gov. 

SUPPLEMENTARY INFORMATION: On 

January 20, 2025, the President declared 

a national emergency with respect to the 

grave threat to the United States posed 

by the influx of illegal aliens and drugs 

into the United States in Proclamation 

10886 (Declaring a National Emergency 

at the Southern Border). See National 

Emergencies Act (50 U.S.C. 1601 et seq.) 

(NEA). 

On February 1, 2025, the President 

expanded the scope of the national 

emergency declared in that 

proclamation to cover the failure of the 

People’s Republic of China (PRC or 

China) government to arrest, seize, 

detain, or otherwise intercept, chemical 

precursor suppliers, money launderers, 

other transnational criminal 

organizations, criminals at large, and 

drugs. In addition, the President 

determined that this failure to act on the 

part of the PRC constitutes an unusual 

and extraordinary threat, which has its 

source in substantial part outside the 

United States, to the national security, 

foreign policy, and economy of the 

United States. 

To address this threat, pursuant to the 

International Emergency Economic 

Powers Act (50 U.S.C. 1701 et seq.) 

(IEEPA), the NEA, section 604 of the 

Trade Act of 1974, as amended (19 

U.S.C. 2483), and 3 U.S.C. 301, the 

President imposed ad valorem tariffs on 

all imports that are products of the PRC, 

excluding those encompassed by 50 

U.S.C. 1702(b). Specifically, the 

February 1, 2025 Executive Order 

adjusted duties on imported products of 

the PRC, by imposing, consistent with 

law, an additional 10 percent ad 

valorem rate of duty as described in the 

annex to this notice. 

The Executive Order directed the 

Secretary of Homeland Security, to 

determine and implement the necessary 

modifications to the Harmonized Tariff 

Schedule of the United States (HTSUS), 

consistent with law, in order to 

effectuate the Executive Order. 

In order to implement the rates of 

duty imposed by the Executive Order, 

effective on 12:01 a.m. eastern standard 

time on February 4, 2025, subchapter III 

of chapter 99 of the HTSUS is modified 

by the annex to this notice. 

Articles that are the products of 

China, which hereinafter will include 

products of Hong Kong in accordance 

with Executive Order 13936 on Hong 

Kong Normalization (See 85 FR 43413 

(July 17, 2020)), excluding those 

encompassed by 50 U.S.C. 1702(b), that 

are entered for consumption, or 

withdrawn from warehouse for 

consumption, on or after 12:01 a.m. 

eastern standard time on February 4, 

2025, will be subject to the additional 

ad valorem rate of duty provided for in 

new HTSUS heading 9903.01.20, except 

that goods entered for consumption, or 

withdrawn from warehouse for 

consumption, after 12:01 a.m. eastern 

standard time on February 4, 2025, that 

were loaded onto a vessel at the port of 

loading, or in transit on the final mode 

of transport prior to entry into the 

United States, before 12:01 a.m. eastern 

time on February 1, 2025, shall not be 

subject to such additional duty only if 

the importer certifies to CBP that the 

goods so qualify by declaring new 

HTSUS heading 9903.01.23 as described 

in the annex to this notice. The 

exception for goods that were in transit 

before February 1, 2025 is time limited, 

to prevent importers from abusing this 

provision when it is no longer realistic 

due to the passage of time, as provided 

in new HTSUS heading 9903.01.23 that 

is described the annex to this notice, 

and will only apply to goods entered for 

consumption, or withdrawn from 

warehouse for consumption, on or after 

12:01 a.m. eastern standard time on 

February 4, 2025, and before 12:01 a.m. 

eastern standard time on March 7, 2025. 

Imported products of China that are 

encompassed by 50 U.S.C. 1702(b) will 

not be subject to the additional ad 

valorem duty provided for in new 

HTSUS heading 9903.01.20, but such 

qualifying products, other than products 

for personal use included in 

accompanied baggage of persons 

arriving in the United States, must be 

declared and entered under new HTSUS 

heading 9903.01.21 or new HTSUS 

heading 9903.01.22. Specifically, new 

HTSUS heading 9903.01.21 covers 

products encompassed by 50 U.S.C. 

1702(b)(2) and new HTSUS heading 

9903.01.22 covers products 

encompassed by 50 U.S.C. 1702(b)(3).1


ddrumheller on DSK120RN23PROD with NOTICES1