USTR Releases Section 301 Tariff Specifics and Electric Vehicles Will Be Impacted | 美国贸易办公室发布301条款关税细节；电动汽车将受到影响

Yesterday, the USTR released more specifics regarding the proposed increase in tariffs on “key sectors.”  The most recent announcement clarifies the actual products impacted, the timing of such tariffs, and an exclusion process for a limited subset of the products affected.

昨天，美国贸易代表办公室公布了有关拟定上调“关键领域”中国产品关税的更多细节。 昨天的公告澄清了将受关税上调影响的具体产品，关税生效的时间以及对有限类别产品的关税排除程序。

The proposed increase in tariffs will cover products in 14 strategic sectors under 382 Harmonized Tariff Schedule (HTSUS) subheadings and five statistical report numbers with an annual trade value of allegedly $18 billion. Annex A of the USTR Notice sets forth the proposed products impacted, including HTSUS Subheadings, Product Description, Tariff Rate, and Timing of Increase.

拟定的关税上调将涵盖 14 个战略领域的 382 个关税协调代码和 5 个统计报告编号下的产品，据称年贸易额达 180 亿美元。美国贸易办公室公告附件 A中列出了将受拟定关税上调影响的产品，包括产品关税协调代码，产品描述，关税税率和生效时间。

Products subject to proposed increases beginning August 1, 2024, include electric vehicles, certain batteries and battery parts, certain medical products, certain critical minerals, solar cells, ship-to-shore cranes, and steel and aluminum products. Increases on semiconductors are proposed to begin in January 2025. Lithium-ion non-electrical vehicle batteries, medical gloves, natural graphite, and permanent magnets are subject to the last tranche of tariff increases on January 1, 2026.

拟于2024 年 8 月 1 日起生效上调关税的产品包括电动汽车，某些电池和电池零部件，某些医疗产品，某些关键矿物，太阳能电池，船岸起重机以及钢铁和铝产品。对半导体加征的关税拟定于2025年1月生效。锂离子非电动汽车电池，医用手套，天然石墨和永磁体则为最后一批将受到关税上调影响的产品，拟定将于2026年1月1日起生效。

Most notably, tariffs on China-made EVs are increasing from 25% to 100%. While not a surprise given the rhetoric from both President Biden and former President Trump prior to the announcement, the significant and immediate increases on certain EV-related products in the supply chain are undoubtedly concerning to OEMs and tier 1suppliers who have not been able to adjust their supply chains in the rapid manner wanted by the Administration. Looking more closely at the specific products that will be increased, we can see the immediate impact on the auto industry:

最值得注意的是，中国制造的电动汽车的关税将从 25% 上调至 100%。鉴于拜登总统和前总统特朗普之前发表的言论，此次关税上调的公布并不令人意外，然而供应链中某些与电动汽车相关的产品关税将于近日大幅上涨，无疑令汽车制造商和一级供应商们感到担忧，因为他们尚未能按照政府部门希望的方式快速调整其供应链。仔细查看即将上调关税的具体产品，我们可以看到对汽车行业的直接影响：

• Lithium-ion EV Batteries – up from 7.5% to 25% in 2024
锂离子电动汽车电池  - 关税税率将在2024年从5%增加至25%
• Battery parts (non-lithium-ion batteries) – up from 7.5% to 25% in 2024
电池零件 (非锂电子电池)  - 关税税率将在2024年从7.5%增加至25%
• Other critical minerals – up from 0% to 25% in 2024
部分其他关键矿物 - 关税税率将在2024年从0%增加至25%
• Natural graphite – up from 0% to 25% in 2026
天然石墨 - 关税税率将在2026年从0%增加至25%

While it is true that OEMs were already obliged to diversify their EV supply chains if they wanted to take advantage of the consumer tax credits offered by the Inflation Reduction Act (IRA) (i.e., decoupling from Chinese suppliers), it certainly cannot be lost on the North America Auto Industry that 2024 is a presidential election year and the U.S.’s EV’s transition and the IRA are on the ballot. By introducing tariffs on EV batteries and parts, which have historically enjoyed bi-partisan support, the Administration’s move to increase tariffs on these products will likely have a staying effect.

诚然，如果汽车制造商想要利用《通货膨胀削减法案》下提供给消费者的税收抵免（即与中国供应商脱钩），他们就有义务必须实现电动汽车供应链的多元化。但北美汽车业肯定不会忽视的是，2024 年是选举年，美国电动汽车的转型以及《通货膨胀削减法案》相关条款也将是选举双方讨论的议题。通过对电动汽车电池和零部件征收关税，这一历来受到两党支持的方式，政府提高这些产品关税的举措可能会产生持久的效应。

The Trade Representative is also establishing a temporary exclusion process for particular machinery used in domestic manufacturing under tariff lines in Chapter 84 and Chapter 85 of the HTSUS. The tariff lines eligible for temporary exclusion are outlined in Annex B of the USTR Notice. The Trade Representative is also proposing 19 temporary exclusions for solar manufacturing equipment, which are outlined in Annex C of the USTR Notice. Temporary exclusions in Annex B and Annex C will both be effective through May 31, 2025.

美国贸易代表还根据统一关税表第84章和第85章中的关税细目，针对美国国内制造中使用的某些机械设备制定了临时关税排除程序。美国贸易办公室公告附件 B 概述了符合临时关税排除条件的关产品税协调代码。美国贸易代表还提议对19项太阳能制造设备关税条目授予临时关税排除，这些内容在美国贸易办公室公告附件C 中进行了概述。附件 B 和附件 C 中的临时关税排除生效时段均将持续至 2025 年 5 月 31 日。

USTR now invites comments from interested persons regarding the proposed increases and temporary exclusions. The public comment period will end on June 28, 2024. It is expected that USTR will issue a final notice after reviewing the public comments.

美国贸易代表办公室现邀请利益相关方就拟定的关税上调和临时关税排除程序提出意见。 公众意见征询期将于2024年6月28日结束。预计美国贸易代表办公室将在审核公众意见后发布最终通知。

Our team will continue to follow any announcement from the USTR and report any new developments in the following weeks.

我们的团队将继续关注美国贸易代表办公室发布的公告，并在接下来的几周报告新的进展。