Import Tax Relief Act of 2019

To require the establishment of a process for excluding articles imported from the People’s Republic of China from certain duties imposed under section 301 of the Trade Act of 1974, and for other purposes. 1. Short title This Act may be cited as the Import Tax Relief Act of 2019 2. Process for excluding articles imported from the People’s Republic of China from certain duties imposed under section 301 of the Trade Act of 1974 (a) Establishment of exclusion process Notwithstanding any other provision of law, the President shall establish, in consultation with the United States International Trade Commission (in this section referred to as the Commission (b) Duties described The duties described in this subsection are duties imposed on or after September 24, 2018, pursuant to the investigation— (1) initiated under section 301 of the Trade Act of 1974 ( 19 U.S.C. 2411 (2) with respect to which notice was published in the Federal Register on August 24, 2017 (82 Fed. Reg. 40213). (c) Implementation of exclusion process In implementing the process established under subsection (a), the President shall exclude from the imposition of a duty described subsection (b) an article imported from the People’s Republic of China if the President determines— (1) (A) the article is not commercially available (as defined by the Commission) outside of the People’s Republic of China, or is not produced outside of the People’s Republic of China at a cost-competitive price at commercial scale; (B) the imposition of the duty on the article would increase consumer prices for day-to-day items consumed by low- or middle-income families in the United States; or (C) the article has not been found by a Federal agency to have directly benefited from the non-market-based policies of the People’s Republic of China, including elements of the Made in China 2025 policy; and (2) the exclusion of the article can likely be administered by U.S. Customs and Border Protection. (d) Determination of increased consumer prices The President shall determine under subsection (c)(1)(B) that the imposition of a duty would increase consumer prices for day-to-day items consumed by low- or middle-income families in the United States if imposition of the duty would cause an increase in— (1) the cost of an article listed in Appendix 1 to chapter 17 of the Handbook of Methods of the Bureau of Labor Statistics of the Department of Labor, dated February 14, 2018; or (2) the Consumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics. (e) Collection of duties No duty described in subsection (b) imposed on an article imported into the United States from the People’s Republic of China on or after the date of the enactment of this Act shall be collected on an article until the President has established the exclusion process required by subsection (a). (f) Retroactive application for certain liquidations and reliquidations (1) In general Notwithstanding section 514 of the Tariff Act of 1930 ( 19 U.S.C. 1514 (A) after the imposition of the duty described in subsection (b) with respect to that article; and (B) before the issuance of the exclusion, shall be liquidated or reliquidated as though the entry occurred after the issuance of the exclusion. (2) Requests A liquidation or reliquidation may be made under paragraph (1) with respect to an entry of an article only if a request therefor is filed with U.S. Customs and Border Protection not later than 180 days after the issuance of an exclusion described in paragraph (1) with respect to that article that contains sufficient information to enable U.S. Customs and Border Protection— (A) to locate the entry; or (B) to reconstruct the entry if it cannot be located. (3) Payments of amounts owed Any amounts owed by the United States pursuant to the liquidation or reliquidation of an entry of an article under paragraph (1) shall be paid, without interest, not later than 90 days after the date of the liquidation or reliquidation (as the case may be). (4) Entry defined In this subsection, the term entry (g) Exclusion process established by USTR If the United States Trade Representative establishes an exclusion process as described under the heading Salaries and Expenses Office of the United States Trade Representative Public Law 116–9 (h) United States entity defined The term United States entity

Summary: Import Tax Relief Act of 2019 This bill requires the President to establish a process by which certain articles imported from China may be excluded from duties. Specifically, the bill requires the creation of a process whereby U.S. entities may request that articles imported from China be excluded from duties imposed under the Trade Act of 1974. Such an exclusion must be based on a determination that the article can easily be excluded by U.S. Customs and Border Protection and that (1) the article is not commercially available outside of China or produced at a cost-competitive price, (2) a duty on the article would increase consumer prices for everyday items consumed by low- or middle-income families in the United States, or (3) the article does not directly benefit from nonmarket-based policies of China. Further, this exclusion applies retroactively to recently imported articles that would have been subject to a lower rate under this bill.