| Title: | Goods of AGOA Countries May Continue to Claim Preference on Tariff Items with SPI “A” in the “Special” Column of the HTSUS |
|---|---|
| Date: | 2011-01-03 |
| To: | abi,acep |
| Links: | previous, next |
The Generalized System of Preferences (GSP) expired on December 31, 2010. However, since the African Growth and Opportunity Act (AGOA) has not expired, goods of AGOA countries may continue to receive preference on tariff items with Special Program Indicator (SPI) “A” or “D” in the “Special” column of the Harmonized Tariff Schedule of the United States (HTSUS).
Procedures
To receive AGOA preference on a good of a tariff item with SPI “D” in the “Special” column of the HTSUS, the importer will continue to file the entry summary with SPI “D” and without duty.
To receive AGOA preference on a tariff item with the SPI “A” in the “Special” column of the HTSUS (and thus no “D”), the importer will file the entry summary with SPI “A” but without duty.
Note that the expiration of GSP has no impact on the payment/non-payment of the merchandise processing fee (MPF).