Federal Register / Vol. 86, No. 107 / Monday, June 7, 2021 / Notices 30361 

Annex B 

Note: The product descriptions that 

are contained in this Annex are 

provided for informational purposes 

only, and are not intended to delimit in 

any way the scope of the action. In all 

cases, the formal language in Annex A 

governs the tariff treatment of products 

covered by the action. Any questions 

regarding the scope of particular HTSUS 

subheadings should be referred to U.S. 

Customs and Border Protection. In the 

product descriptions, the abbreviation 

‘‘nesoi’’ means ‘‘not elsewhere specified 

or included’’. 

HTSUS 

subheading Product description 

0306.16.00 ................. Cold-water shrimps and prawns, cooked in shell or uncooked, dried, salted or in brine, frozen. 

0306.17.00 ................. Other shrimps and prawns, cooked in shell or uncooked, dried, salted or in brine, frozen. 

0307.52.00 ................. Octopus, frozen. 

1605.21.05 ................. Shrimp & prawns not in airtight containers: Fish meat and prepared meals. 

1605.21.10 ................. Shrimp & prawns not in airtight containers: Other than fish meat and prepared meals. 

1605.55.05 ................. Octopus, as containing fish meat or prepared meals. 

4202.21.90 ................. Handbags, with or without shoulder strap or without handle, with outer surface of leather, composition or patent leather, 

nesoi, over $20 ea. 

4202.22.15 ................. Handbags, with or without shoulder straps or without handle, with outer surface of sheeting of plastics. 

4203.30.00 ................. Belts and bandoliers with or without buckles, of leather or of composition leather. 

6402.99.31 ................. Footwear w/outer soles & uppers of rubber or plastics, nesoi, n/cov. ankle, w/ext. surf. of uppers o/90% rubber or plastics, nesoi. 

6403.51.30 ................. Footwear w/outer soles and uppers of leather, nesoi, covering the ankle, welt. 

6403.51.60 ................. Footwear w/outer soles and uppers of leather, nesoi, covering the ankle, n/welt, for men, youths and boys. 

6403.51.90 ................. Footwear w/outer soles and uppers of leather, nesoi, covering the ankle, n/welt, for persons other than men, youths and 

boys. 

6403.59.30 ................. Footwear w/outer soles and uppers of leather, not covering the ankle, welt, nesoi. 

6403.59.60 ................. Footwear w/outer soles and uppers of leather, not cov. ankle, n/welt, for men, youths and boys. 

6403.59.90 ................. Footwear w/outer soles and uppers of leather, not cov. ankle, n/welt, for persons other than men, youths and boys. 

6403.99.90 ................. Footwear w/outer soles of rubber/plastics/comp. leather & uppers of leather, n/cov. ankle, for persons other than men, 

youths and boys, val. over $2.50/pair. 

6404.19.39 ................. Footwear w/outr sole rub/plast & upp. textile, nesoi, w/open toes/heels or slip-on, >10% by wt. rub./plast not subj note 5 

ch 64. 

6404.20.40 ................. Footwear w/outer soles of leather/comp. leath., n/o 50% by wt. rub./plast. or rub./plast./text. & 10%+ by wt. rub./plast., 

val. o/$2.50/pr. 

6404.20.60 ................. Footwear w/outer soles of leather/comp. leather & uppers of textile, nesoi. 

6405.90.90 ................. Footwear, nesoi, w/outer soles and uppers o/than leather/comp. leather/text. not disposable. 

6504.00.60 ................. Hats and headgear, plaited or assembled from strips of veg. fibers or unspun fibrous veg. materials and/or paper yarn, 

not sewed. 

6505.00.08 ................. Hats and headgear made up from felt made from hat forms or hat bodies of 6501, except of fur felt. 

6505.00.15 ................. Hats and headgear, of cotton and/or flax, knitted. 

6505.00.30 ................. Hats and headgear, of wool, knitted or crocheted or made up from knitted or crocheted fabric. 

7013.99.80 ................. Glassware for toilet/office/indoor decor. or similar purposes, nesoi, n/cut or engraved, valued over $3 but n/over $5 

each. 

7013.99.90 ................. Glassware for toilet/office/indoor decor. or similar purposes, nesoi, n/cut or engraved, valued over $5 each. 

[FR Doc. 2021–11863 Filed 6–4–21; 8:45 am] 

BILLING CODE 3290–F1–P 

OFFICE OF THE UNITED STATES 

TRADE REPRESENTATIVE 

[Docket Number USTR–2021–0002] 

Notice of Action in the Section 301 

Investigation of Austria’s Digital 

Services Tax 

AGENCY: Office of the United States 

Trade Representative (USTR). 

ACTION: Notice. 

SUMMARY: On January 14, 2021, the U.S. 

Trade Representative announced a 

determination that Austria’s Digital 

Services Tax (DST) is unreasonable or 

discriminatory and burdens or restricts 

U.S. commerce. This notice announces 

the U.S. Trade Representative’s 

determination to take action in the form 

of additional duties of 25 percent on the 

products of Austria specified in Annex 

A to this notice. The U.S. Trade 

Representative has further determined 

to suspend application of the additional 

duties for a period of up to 180 days. 

DATES:

June 2, 2021: The U.S. Trade 

Representative determined to take 

action in the form of additional duties 

of 25 percent on products of Austria 

specified in Annex A. 

November 29, 2021: The end of the 

180-day suspension period for the 

additional duties. 

FOR FURTHER INFORMATION CONTACT: For 

questions concerning the investigation, 

please contact Benjamin Allen, Thomas 

Au, or Patrick Childress, Assistant 

General Counsels at: (202) 395–9439, 

(202) 395–0380, and (202) 385–9531, 

respectively; Robert Tanner, Director, 

Services and Investment at (202) 395– 

6125; or Michael Rogers, Director for 

Europe and the Middle East at (202) 

395–2684. For specific questions on 

customs classification or 

implementation of additional duties on 

products, contact traderemedy@cbp.gov. 

SUPPLEMENTARY INFORMATION:

I. Proceedings in the Investigation 

Austria has adopted a DST that 

imposes a 5 percent tax on gross 

revenues from digital advertising 

services provided in Austria. The DST 

applies only to companies with annual 

global revenues of Ö750 million or more, 

and annual revenues from digital 

advertising services in Austria of Ö25 

million or more. On June 2, 2020, the 

U.S. Trade Representative initiated an 

investigation of Austria’s DST pursuant 

to section 302(b)(1)(A) of the Trade Act 

of 1974, as amended (Trade Act). See 85 

FR 34709 (June 5, 2020) (notice of 

initiation). The notice of initiation 

solicited written comments on, inter 

alia, the following aspects of Austria’s 

DST: Discrimination against U.S. 

companies; retroactivity; and possibly 

unreasonable tax policy. With respect to 


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30362 Federal Register / Vol. 86, No. 107 / Monday, June 7, 2021 / Notices 

tax policy, USTR solicited comments 

on, inter alia, whether the DST diverged 

from principles reflected in the U.S. and 

international tax systems including 

extraterritoriality; taxing revenue not 

income; and a purpose of penalizing 

particular technology companies for 

their commercial success. Interested 

persons filed over 380 written 

submissions in response. The public 

submissions are available on 

www.regulations.gov in docket number 

USTR–2020–0022. 

Under section 303 of the Trade Act, 

the U.S. Trade Representative requested 

consultations with the government of 

Austria regarding the issues involved in 

the investigation. Consultations were 

held on December 21, 2020. Based on 

information obtained during the 

investigation, USTR prepared a 

comprehensive report on Austria’s DST, 

which is posted on the USTR website at 

https://ustr.gov/issue-areas/ 

enforcement/section-301-investigations/ 

section-301-digital-services-taxes. The 

report includes a full description of 

Austria’s DST, and supports findings 

that Austria’s DST is unreasonable and 

discriminatory and burdens or restricts 

U.S commerce. On January 14, 2021, 

based on the information obtained 

during the investigation and the advice 

of the Section 301 Committee, the U.S. 

Trade Representative determined that 

Austria’s DST is unreasonable or 

discriminatory and burdens or restricts 

U.S. commerce, and therefore is 

actionable under sections 301(b) and 

304(a) of the Trade Act. See 86 FR 6406 

(January 21, 2021). 

On March 31, 2021, USTR issued a 

notice proposing that appropriate action 

would include additional ad valorem 

duties of up to 25 percent on products 

of Austria to be drawn from a list of 40 

tariff subheadings of the Harmonized 

Tariff Schedule of the United States 

(HTSUS) included in the annex to that 

notice. The March 31, 2021 notice 

requested comments on the proposed 

action as well as on other potential 

actions in the investigation. Witnesses 

provided testimony at public hearings 

held on May 3 and May 6, 2021, and 

interested persons filed written 

comments. Transcripts from the 

hearings are available on the USTR 

website at: https://ustr.gov/issue-areas/ 

enforcement/section-301-investigations/ 

section-301-digital-services-taxes. The 

written public submissions are available 

at: https://comments.ustr.gov/s/ 

docket?docketNumber=USTR-2021- 

0002 and https://comments.ustr.gov/s/ 

docket?docketNumber=USTR-2021- 

0008. 

II. Determination of Action To Be 

Taken in the Investigation 

In accordance with section 301(b) of 

the Trade Act, the U.S. Trade 

Representative has determined that 

action is appropriate in this 

investigation. Section 301(b) provides 

that upon determining that the acts, 

policies, and practices under 

investigation are actionable and that 

action is appropriate, the U.S. Trade 

Representative shall take all appropriate 

and feasible action authorized under 

section 301(c) of the Trade Act, subject 

to the specific direction, if any, of the 

President regarding such action, and all 

other appropriate and feasible action 

within the power of the President that 

the President may direct the U.S. Trade 

Representative to take under section 

301(b), to obtain the elimination of that 

act, policy, or practice. Section 

304(a)(2)(B) provides that the U.S. Trade 

Representative shall make the 

determination of what action to take on 

or before the date that is 12 months after 

the date on which the investigation was 

initiated, or in this case, by June 2, 

2021. 

Pursuant to sections 301(b) and (c) of 

the Trade Act, and in accordance with 

the advice of the Section 301 

Committee, the U.S. Trade 

Representative has determined that 

appropriate action is the imposition of 

ad valorem duties of 25 percent on 

products of Austria specified in Annex 

A to this notice. Annex A contains a list 

of 23 tariff subheadings, with an 

estimated trade value for calendar year 

2019 of approximately $65 million. In 

making this determination, the U.S. 

Trade Representative considered the 

public comments submitted in the 

investigation, as well as advice of 

advisory committees. In determining the 

level of trade covered by the additional 

duties, the U.S. Trade Representative 

considered the value of digital 

transactions covered by Austria’s DST 

and the amount of taxes assessed by 

Austria on U.S. companies. Estimates 

indicate that the value of the DST 

payable by U.S.-based company groups 

to Austria will be up to approximately 

$45 million per year. The level of trade 

covered by the action takes into account 

estimates of the amount of tariffs to be 

collected on goods of Austria and the 

estimates of the amount of taxes 

assessed by Austria. 

Section 305(a) of the Trade Act 

provides, in pertinent part, that the U.S. 

Trade Representative may delay 

implementation of the action to be taken 

for up to 180 days ‘‘if the Trade 

Representative determines . . . that a 

delay is necessary or desirable . . . to 

obtain . . . [a] satisfactory solution with 

respect to the acts, policies, or practices 

that are the subject of the action.’’ 

Pursuant to section 305(a), the U.S. 

Trade Representative has determined to 

suspend the additional duties for up to 

180 days (that is, up to November 29, 

2021) to allow additional time for 

multilateral and bilateral discussions 

that could lead to a satisfactory 

resolution of this matter. 

In order to implement this 

determination, subchapter III of chapter 

99 of the HTSUS is modified by Annex 

A of this notice. Annex A is effective 

with respect to goods entered for 

consumption, or withdrawn from 

warehouse for consumption, on or after 

12:01 a.m. eastern standard time on 

November 29, 2021, which is 180 days 

after the determination of action. In the 

event the U.S. Trade Representative 

determines that the suspension of the 

additional duties should be for less than 

a period of 180 days, USTR will issue 

a subsequent notice amending the 

effective date. For informational 

purposes, Annex B contains a list of the 

tariff subheadings covered by the tariff 

action along with short product 

descriptions. In all cases, the formal 

language in Annex A governs the tariff 

treatment of products covered by the 

action. As specified in Annex A, 

products provided for in new HTSUS 

heading 9903.90.02 will be subject to an 

additional ad valorem duty of 25 

percent. The additional duties provided 

for in the new HTSUS heading 

established by Annex A apply in 

addition to all other applicable duties, 

fees, exactions, and charges. Any 

product listed in Annex A, except any 

product that is eligible for admission 

under ‘domestic status’ as defined in 19 

CFR 146.43, which is subject to the 

additional duty imposed by this 

determination, and is admitted into a 

U.S. foreign trade zone on or after 12:01 

a.m. eastern standard time on November 

29, 2021, only may be admitted as 

‘privileged foreign status’ as defined in 

19 CFR 146.41. 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. 

The U.S. Trade Representative will 

continue to monitor the effect of the 

trade action, the progress of discussions 

in the Organisation for Economic Cooperation and Development and G20, 

the progress of discussions with Austria, 

and may adopt appropriate 

modifications. If a modification to the 

action may be appropriate, the U.S. 

Trade Representative will consider the 


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Federal Register / Vol. 86, No. 107 / Monday, June 7, 2021 / Notices 30363 

comments received in response to the 

March 31, 2021 notice. 

Greta Peisch, 

General Counsel, Office of the United States 

Trade Representative. 

Annex A 

Effective with respect to goods 

entered for consumption, or withdrawn 

from warehouse for consumption, on or 

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

November 29, 2021, subchapter III of 

chapter 99 of the Harmonized Tariff 

Schedule of the United States (HTSUS) 

is modified: 

1. By inserting the following new U.S. 

notes 23(a) and 23(b) to subchapter III 

of chapter 99 in numerical sequence: 

‘‘23 (a) For the purposes of heading 

9903.90.02, products of Austria, as 

specified in this note, shall be subject to 

additional duties as provided herein. 

All products of Austria that are 

classified in the subheadings 

enumerated in this note are subject to 

the additional duties imposed by 

heading 9903.90.02. The duties imposed 

by heading 9903.90.02 shall be in 

addition to the general duty rates 

provided for in the applicable 

provisions of the tariff schedule. 

Products of Austria that are classified 

in the subheadings enumerated in this 

note and that are eligible for temporary 

duty exemptions or reductions under 

subchapter II to chapter 99 shall be 

subject to the additional duties imposed 

by heading 9903.90.02, and any such 

duty exemption or reduction shall apply 

only to the permanent general rate 

prescribed in provisions of chapters 1 

through 97 of the tariff schedule. 

The additional duties imposed by 

heading 9903.90.02 do not apply to 

goods for which entry is properly 

claimed under a provision of chapter 98 

of the HTSUS, except for goods entered 

under subheadings 9802.00.40, 

9802.00.50 and 9802.00.60 and heading 

9802.00.80. For subheadings 9802.00.40, 

9802.00.50 and 9802.00.60, the 

additional duties apply to the value of 

repairs, alterations or processing 

performed in Austria and as described 

in the applicable subheading. For 

heading 9802.00.80, the additional 

duties apply to the value of the article 

less the cost or value of such products 

of the United States, as described in 

heading 9802.00.80. 

Products of Austria that are provided 

for in heading 9903.90.02 and classified 

in one of the subheadings enumerated 

in note 23(b) to this subchapter shall 

continue to be subject to antidumping, 

countervailing or other duties 

(including duties imposed by other 

provisions of subchapter III of this 

chapter and safeguard duties set forth in 

provisions of subchapter IV of this 

chapter), fees, exactions and charges 

that apply to such products, as well as 

to the additional duties imposed herein. 

(b) Heading 9903.90.02 shall apply to 

all products of Austria that are classified 

in the subheadings enumerated below: 

6903.20.00 

7013.22.50 

7013.28.20 

7013.28.50 

7013.28.60 

7013.37.20 

7013.37.60 

7013.41.50 

7013.49.60 

7013.91.50 

7019.90.10 

7019.90.50 

7403.29.01 

8418.10.00 

9003.11.00 

9005.10.00 

9005.80.40 

9005.80.60 

9010.60.00 

9012.10.00 

9015.40.80 

9015.80.20 

9027.50.80’’. 

2. by inserting the following new 

heading 9903.90.02 in numerical 

sequence, with the material in the new 

heading inserted in the columns of the 

HTSUS labeled ‘‘Heading/Subheading’’, 

‘‘Article Description’’, and ‘‘Rates of 

Duty 1-General’’, respectively: 

Heading/subheading Article description 

Rates of duty 

1 

2 

General Special 

‘‘9903.90.02 ................... ‘‘Articles the product of Austria, as provided for in 

U.S. note 23(a) to this subchapter and as provided for in the subheadings enumerated in 

U.S. note 23(b) to this subchapter.

The duty provided in the 

applicable subheading 

+ 25%’’.

Annex B 

Note: The product descriptions that 

are contained in this Annex are 

provided for informational purposes 

only, and are not intended to delimit in 

any way the scope of the action. In all 

cases, the formal language in Annex A 

governs the tariff treatment of products 

covered by the action. Any questions 

regarding the scope of particular HTSUS 

subheadings should be referred to U.S. 

Customs and Border Protection. In the 

product descriptions, the abbreviation 

‘‘nesoi’’ means ‘‘not elsewhere specified 

or included’’. 

HTSUS subheading Product description 

6903.20.00 ................. Refractory ceramic goods (o/than of siliceous fossil meals or earths), nesoi, cont. by wt. o/50% alumina or mix. or comp. 

of Al2O3 & SiO2. 

7013.22.50 ................. Stemware drinking glasses of lead crystal, valued over $5 each. 

7013.28.20 ................. Stemware, o/than of pressed and toughened glass, o/than lead crystal, valued o/$0.30 but n/over $3 each. 

7013.28.50 ................. Stemware, o/than of pressed and toughened glass, o/than lead crystal, not cut or engraved, valued o/$3 but n/over $5 

each. 

7013.28.60 ................. Stemware, o/than of pressed and toughened glass, o/than lead crystal, not cut or engraved, valued over $5 each. 

7013.37.20 ................. Drinking glasses, nesoi, o/than of pressed and toughened glass, o/than lead crystal, valued o/$0.30 but n/over $3 each. 

7013.37.60 ................. Drinking glasses, nesoi, o/than of pressed and toughened glass, o/than lead crystal, not cut or engraved, valued over $5 

each. 

7013.41.50 ................. Glassware for table or kitchen purposes (o/than drinking glasses), of lead crystal, valued over $5 each. 

7013.49.60 ................. Glassware for table or kitchen purposes (o/than drinking glasses), nesoi, n/cut or engraved, valued over $5 each. 

7013.91.50 ................. Glassware for toilet/office/indoor decor. & similar purposes, of lead crystal, valued over $5 each. 

7019.90.10 ................. Woven glass fiber articles (other than fabrics), nesoi. 


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30364 Federal Register / Vol. 86, No. 107 / Monday, June 7, 2021 / Notices 

HTSUS subheading Product description 

7019.90.50 ................. Glass fibers (including glass wool), nesoi, and articles thereof, nesoi. 

7403.29.01 ................. Copper alloys (o/than copper-zinc, copper-tin alloys), unwrought nesoi. 

8418.10.00 ................. Combined refrigerator-freezers, fitted with separate external doors, electric or other. 

9003.11.00 ................. Frames and mountings, of plastics, for spectacles, goggles or the like. 

9005.10.00 ................. Binoculars. 

9005.80.40 ................. Optical telescopes, including monoculars. 

9005.80.60 ................. Monoculars and astronomical instruments other than binoculars and optical telescopes but not including instruments for 

radio-astronomy. 

9010.60.00 ................. Projection screens. 

9012.10.00 ................. Microscopes other than optical microscopes; diffraction apparatus. 

9015.40.80 ................. Photogrammetrical surveying instruments and appliances, other than electrical. 

9015.80.20 ................. Optical surveying, hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, 

nesoi. 

9027.50.80 ................. Nonelectrical instruments and apparatus using optical radiations (ultraviolet, visible, infrared), nesoi. 

[FR Doc. 2021–11856 Filed 6–4–21; 8:45 am] 

BILLING CODE 3290–F1–P 

OFFICE OF THE UNITED STATES 

TRADE REPRESENTATIVE 

[Docket Number USTR–2021–0007] 

Notice of Action in the Section 301 

Investigation of the United Kingdom’s 

Digital Services Tax 

AGENCY: Office of the United States 

Trade Representative (USTR). 

ACTION: Notice. 

SUMMARY: On January 14, 2021, the U.S. 

Trade Representative announced a 

determination that the United 

Kingdom’s Digital Services Tax (DST) is 

unreasonable or discriminatory and 

burdens or restricts U.S. commerce. 

This notice announces the U.S. Trade 

Representative’s determination to take 

action in the form of additional duties 

of 25 percent on the products of the 

United Kingdom specified in Annex A 

to this notice. The U.S. Trade 

Representative has further determined 

to suspend application of the additional 

duties for a period of up to 180 days. 

DATES:

June 2, 2021: The U.S. Trade 

Representative determined to take 

action in the form of additional duties 

of 25 percent on products of the United 

Kingdom specified in Annex A. 

November 29, 2021: The end of the 

180-day suspension period for the 

additional duties. 

FOR FURTHER INFORMATION CONTACT: For 

questions concerning the investigation, 

please contact Benjamin Allen, Thomas 

Au, or Patrick Childress, Assistant 

General Counsels at: (202) 395–9439, 

(202) 395–0380, and (202) 385–9531, 

respectively; Robert Tanner, Director, 

Services and Investment at (202) 395– 

6125; or Michael Rogers, Director for 

Europe and the Middle East at (202) 

395–2684. For specific questions on 

customs classification or 

implementation of additional duties on 

products, contact traderemedy@cbp.gov. 

SUPPLEMENTARY INFORMATION: 

I. Proceedings in the Investigation 

The United Kingdom has adopted a 

DST that applies a two percent tax on 

the revenues of certain search engines, 

social media platforms and online 

marketplaces. The United Kingdom’s 

DST applies only to companies with 

digital services revenues exceeding £500 

million and United Kingdom digital 

services revenues exceeding £25 

million. On June 2, 2020, the U.S. Trade 

Representative initiated an investigation 

of the United Kingdom’s DST pursuant 

to section 302(b)(1)(A) of the Trade Act 

of 1974, as amended (Trade Act). See 85 

FR 34709 (June 5, 2020) (notice of 

initiation). The notice of initiation 

solicited written comments on, inter 

alia, the following aspects of the United 

Kingdom’s DST: Discrimination against 

U.S. companies; retroactivity; and 

possibly unreasonable tax policy. With 

respect to tax policy, USTR solicited 

comments on, inter alia, whether the 

DST diverged from principles reflected 

in the U.S. and international tax systems 

including extraterritoriality; taxing 

revenue not income; and a purpose of 

penalizing particular technology 

companies for their commercial success. 

Interested persons filed over 380 written 

submissions in response. The public 

submissions are available on 

www.regulations.gov in docket number 

USTR–2020–0022. 

Under section 303 of the Trade Act, 

the U.S. Trade Representative requested 

consultations with the government of 

the United Kingdom regarding the 

issues involved in the investigation. 

Consultations were held on December 4, 

2020. Based on information obtained 

during the investigation, USTR prepared 

a comprehensive report on the United 

Kingdom’s DST, which is posted on the 

USTR website at https://ustr.gov/issueareas/enforcement/section-301- 

investigations/section-301- 

digitalservices-taxes. The report 

includes a full description of the United 

Kingdom’s DST, and supports findings 

that the United Kingdom’s DST is 

unreasonable and discriminatory and 

burdens or restricts U.S commerce. On 

January 14, 2021, based on the 

information obtained during the 

investigation and the advice of the 

Section 301 Committee, the U.S. Trade 

Representative determined that the 

United Kingdom’s DST is unreasonable 

or discriminatory and burdens or 

restricts U.S. commerce, and therefore is 

actionable under sections 301(b) and 

304(a) of the Trade Act. See 86 FR 6406 

(January 21, 2021). 

On March 31, 2021, USTR issued a 

notice proposing that appropriate action 

would include additional ad valorem 

duties of up to 25 percent on products 

of the United Kingdom to be drawn 

from a list of 69 tariff subheadings of the 

Harmonized Tariff Schedule of the 

United States (HTSUS) included in the 

annex to that notice. The March 31, 

2021 notice requested comments on the 

proposed action as well as on other 

potential actions in the investigation. 

Witnesses provided testimony at public 

hearings on May 3 and May 6, 2021, and 

interested persons filed written 

comments. Transcripts from the 

hearings are available on the USTR 

website at: https://ustr.gov/issue-areas/ 

enforcement/section-301-investigations/ 

section-301-digital-services-taxes. The 

written public submissions are available 

at: https://comments.ustr.gov/s/ 

docket?docketNumber=USTR-2021- 

0007 and https://comments.ustr.gov/s/ 

docket?docketNumber=USTR-2021- 

0008. 

II. Determination of Action To Be 

Taken in the Investigation 

In accordance with section 301(b) of 

the Trade Act, the U.S. Trade 

Representative has determined that 

action is appropriate in this 

investigation. Section 301(b) provides 


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