Federal Register - June 7, 2021
Versione di testo Cosa è?Dateas è un sito indipendente non affiliato a entità governative. La fonte dei documenti PDF che pubblichiamo qui è l'entità governativa indicata in ciascuno di essi. Le versioni in testo sono trascrizioni che realizziamo per facilitare l'accesso e la ricerca di informazioni, ma possono contenere errori o non essere complete.
Source: Federal Register
30364
Federal Register / Vol. 86, No. 107 / Monday, June 7, 2021 / Notices
HTSUS subheading 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
Product description Glass fibers including glass wool, nesoi, and articles thereof, nesoi.
Copper alloys o/than copper-zinc, copper-tin alloys, unwrought nesoi.
Combined refrigerator-freezers, fitted with separate external doors, electric or other.
Frames and mountings, of plastics, for spectacles, goggles or the like.
Binoculars.
Optical telescopes, including monoculars.
Monoculars and astronomical instruments other than binoculars and optical telescopes but not including instruments for radio-astronomy.
Projection screens.
Microscopes other than optical microscopes; diffraction apparatus.
Photogrammetrical surveying instruments and appliances, other than electrical.
Optical surveying, hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, nesoi.
Nonelectrical instruments and apparatus using optical radiations ultraviolet, visible, infrared, nesoi.
implementation of additional duties on products, contact traderemedy@cbp.gov.
SUPPLEMENTARY INFORMATION:
FR Doc. 202111856 Filed 6421; 8:45 am BILLING CODE 3290F1P
I. Proceedings in the Investigation
OFFICE OF THE UNITED STATES
TRADE REPRESENTATIVE
Docket Number USTR20210007
Notice of Action in the Section 301
Investigation of the United Kingdoms Digital Services Tax Office of the United States Trade Representative USTR.
ACTION: Notice.
AGENCY:
On January 14, 2021, the U.S.
Trade Representative announced a determination that the United Kingdoms Digital Services Tax DST is unreasonable or discriminatory and burdens or restricts U.S. commerce.
This notice announces the U.S. Trade Representatives 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 3959439, 202 3950380, and 202 3859531, respectively; Robert Tanner, Director, Services and Investment at 202 395
6125; or Michael Rogers, Director for Europe and the Middle East at 202
3952684. For specific questions on customs classification or
khammond on DSKJM1Z7X2PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
17:36 Jun 04, 2021
Jkt 253001
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 Kingdoms 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 Kingdoms DST pursuant to section 302b1A 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 Kingdoms 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 USTR20200022.
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 Kingdoms DST, which is posted on the USTR website at https ustr.gov/issueareas/enforcement/section-301-
PO 00000
Frm 00115
Fmt 4703
Sfmt 4703
investigations/section-301digitalservices-taxes. The report includes a full description of the United Kingdoms DST, and supports findings that the United Kingdoms 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 Kingdoms DST is unreasonable or discriminatory and burdens or restricts U.S. commerce, and therefore is actionable under sections 301b and 304a 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-20210007 and https comments.ustr.gov/s/
docket?docketNumber=USTR-20210008.
II. Determination of Action To Be Taken in the Investigation In accordance with section 301b of the Trade Act, the U.S. Trade Representative has determined that action is appropriate in this investigation. Section 301b provides
E:FRFM07JNN1.SGM
07JNN1
