CBP corrected FD07 drawback validations in production to allow drawback for HTSUS 9903.05.01 and 9903.05.20–9903.05.84, which are drawback eligible.

This notice describes a U.S. Customs and Border Protection (CBP) system correction involving drawback validations for specified HTSUS provisions. “Drawback” is a refund of certain duties, taxes, or fees on imported merchandise when the legal requirements are met—for example, when the imported goods or qualifying substitutes are later exported or used in an eligible manufacturing process. The listed HTSUS provisions are identified as drawback eligible; the correction helps CBP’s electronic validation system recognize that eligibility.

A Section 301 measure is a trade remedy that may impose additional duties on certain products of particular origins, based on an HTSUS classification and related rules. This type of update typically affects importers, exporters, drawback claimants, customs brokers, and manufacturers that pay Section 301 duties and later seek drawback. It matters because system validation can affect whether a drawback claim is accepted, rejected, or requires correction; eligibility still depends on the applicable law, regulations, records, and claim requirements.

What to check

• Confirm the product’s complete HTSUS classification, including any applicable Chapter 99 provision, and verify the country-of-origin rules.
• Determine whether the entry actually involved a Section 301 duty or another recoverable duty, tax, or fee, and retain the entry and payment records.
• Check whether the export, destruction, or manufacturing activity satisfies the applicable drawback program and time, substitution, and documentation requirements.
• Review CBP’s current drawback guidance and electronic filing instructions to confirm that the relevant HTSUS provisions validate correctly in the production system.
• Have a qualified drawback specialist or customs broker review the claim when classification, substitution, or manufacturing eligibility is uncertain.