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United Kingdom’S DST, and Supports Findings OFFICE of the UNITED STATES I

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United Kingdom’S DST, and Supports Findings OFFICE of the UNITED STATES I 30364 Federal Register / Vol. 86, No. 107 / Monday, June 7, 2021 / Notices HTSUS subheading Product description 7019.90.50 ................. Glass fibers (including glass wool), nesoi, and articles thereof, nesoi. 7403.29.01 ................. Copper alloys (o/than copper-zinc, copper-tin alloys), unwrought nesoi. 8418.10.00 ................. Combined refrigerator-freezers, fitted with separate external doors, electric or other. 9003.11.00 ................. Frames and mountings, of plastics, for spectacles, goggles or the like. 9005.10.00 ................. Binoculars. 9005.80.40 ................. Optical telescopes, including monoculars. 9005.80.60 ................. Monoculars and astronomical instruments other than binoculars and optical telescopes but not including instruments for radio-astronomy. 9010.60.00 ................. Projection screens. 9012.10.00 ................. Microscopes other than optical microscopes; diffraction apparatus. 9015.40.80 ................. Photogrammetrical surveying instruments and appliances, other than electrical. 9015.80.20 ................. Optical surveying, hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, nesoi. 9027.50.80 ................. Nonelectrical instruments and apparatus using optical radiations (ultraviolet, visible, infrared), nesoi. [FR Doc. 2021–11856 Filed 6–4–21; 8:45 am] implementation of additional duties on investigations/section-301- BILLING CODE 3290–F1–P products, contact [email protected]. digitalservices-taxes. The report SUPPLEMENTARY INFORMATION: includes a full description of the United Kingdom’s DST, and supports findings OFFICE OF THE UNITED STATES I. Proceedings in the Investigation that the United Kingdom’s DST is TRADE REPRESENTATIVE The United Kingdom has adopted a unreasonable and discriminatory and [Docket Number USTR–2021–0007] DST that applies a two percent tax on burdens or restricts U.S commerce. On the revenues of certain search engines, January 14, 2021, based on the Notice of Action in the Section 301 social media platforms and online information obtained during the Investigation of the United Kingdom’s marketplaces. The United Kingdom’s investigation and the advice of the Digital Services Tax DST applies only to companies with Section 301 Committee, the U.S. Trade digital services revenues exceeding £500 Representative determined that the AGENCY: Office of the United States United Kingdom’s DST is unreasonable Trade Representative (USTR). million and United Kingdom digital services revenues exceeding £25 or discriminatory and burdens or ACTION: Notice. million. On June 2, 2020, the U.S. Trade restricts U.S. commerce, and therefore is actionable under sections 301(b) and SUMMARY: On January 14, 2021, the U.S. Representative initiated an investigation 304(a) of the Trade Act. See 86 FR 6406 Trade Representative announced a of the United Kingdom’s DST pursuant to section 302(b)(1)(A) of the Trade Act (January 21, 2021). determination that the United On March 31, 2021, USTR issued a of 1974, as amended (Trade Act). See 85 Kingdom’s Digital Services Tax (DST) is notice proposing that appropriate action FR 34709 (June 5, 2020) (notice of unreasonable or discriminatory and would include additional ad valorem initiation). The notice of initiation burdens or restricts U.S. commerce. duties of up to 25 percent on products solicited written comments on, inter This notice announces the U.S. Trade of the United Kingdom to be drawn alia, the following aspects of the United Representative’s determination to take from a list of 69 tariff subheadings of the Kingdom’s DST: Discrimination against action in the form of additional duties Harmonized Tariff Schedule of the U.S. companies; retroactivity; and of 25 percent on the products of the United States (HTSUS) included in the United Kingdom specified in Annex A possibly unreasonable tax policy. With annex to that notice. The March 31, to this notice. The U.S. Trade respect to tax policy, USTR solicited 2021 notice requested comments on the Representative has further determined comments on, inter alia, whether the proposed action as well as on other to suspend application of the additional DST diverged from principles reflected potential actions in the investigation. duties for a period of up to 180 days. in the U.S. and international tax systems Witnesses provided testimony at public DATES: including extraterritoriality; taxing hearings on May 3 and May 6, 2021, and June 2, 2021: The U.S. Trade revenue not income; and a purpose of interested persons filed written Representative determined to take penalizing particular technology comments. Transcripts from the action in the form of additional duties companies for their commercial success. hearings are available on the USTR of 25 percent on products of the United Interested persons filed over 380 written website at: https://ustr.gov/issue-areas/ Kingdom specified in Annex A. submissions in response. The public enforcement/section-301-investigations/ November 29, 2021: The end of the submissions are available on section-301-digital-services-taxes. The 180-day suspension period for the www.regulations.gov in docket number written public submissions are available additional duties. USTR–2020–0022. at: https://comments.ustr.gov/s/ FOR FURTHER INFORMATION CONTACT: For Under section 303 of the Trade Act, docket?docketNumber=USTR-2021- questions concerning the investigation, the U.S. Trade Representative requested 0007 and https://comments.ustr.gov/s/ please contact Benjamin Allen, Thomas consultations with the government of docket?docketNumber=USTR-2021- Au, or Patrick Childress, Assistant the United Kingdom regarding the 0008. General Counsels at: (202) 395–9439, issues involved in the investigation. (202) 395–0380, and (202) 385–9531, Consultations were held on December 4, II. Determination of Action To Be respectively; Robert Tanner, Director, 2020. Based on information obtained Taken in the Investigation Services and Investment at (202) 395– during the investigation, USTR prepared In accordance with section 301(b) of 6125; or Michael Rogers, Director for a comprehensive report on the United the Trade Act, the U.S. Trade Europe and the Middle East at (202) Kingdom’s DST, which is posted on the Representative has determined that 395–2684. For specific questions on USTR website at https://ustr.gov/issue- action is appropriate in this customs classification or areas/enforcement/section-301- investigation. Section 301(b) provides VerDate Sep<11>2014 17:36 Jun 04, 2021 Jkt 253001 PO 00000 Frm 00115 Fmt 4703 Sfmt 4703 E:\FR\FM\07JNN1.SGM 07JNN1 khammond on DSKJM1Z7X2PROD with NOTICES Federal Register / Vol. 86, No. 107 / Monday, June 7, 2021 / Notices 30365 that upon determining that the acts, suspend the additional duties for up to comments received in response to the policies, and practices under 180 days (that is, up to November 29, March 31, 2021 notice. investigation are actionable and that 2021) to allow additional time for Greta Peisch, action is appropriate, the U.S. Trade multilateral and bilateral discussions Representative shall take all appropriate General Counsel, Office of the United States that could lead to a satisfactory Trade Representative. and feasible action authorized under resolution of this matter. section 301(c) of the Trade Act, subject Annex A In order to implement this to the specific direction, if any, of the Effective with respect to goods President regarding such action, and all determination, subchapter III of chapter 99 of the HTSUS is modified by Annex entered for consumption, or withdrawn other appropriate and feasible action from warehouse for consumption, on or within the power of the President that A of this notice. Annex A is an effective after 12:01 a.m. eastern standard time on the President may direct the U.S. Trade with respect to goods entered for November 29, 2021, subchapter III of Representative to take under section consumption, or withdrawn from chapter 99 of the Harmonized Tariff 301(b), to obtain the elimination of that warehouse for consumption, on or after Schedule of the United States (HTSUS) act, policy, or practice. Section 12:01 a.m. eastern standard time on is modified: 304(a)(2)(B) provides that the U.S. Trade November 29, 2021, which is 180 days 1. By inserting the following new U.S. Representative shall make the after the determination of action. In the notes 28(a) and 28(b) to subchapter III determination of what action to take on event the U.S. Trade Representative of chapter 99 in numerical sequence: or before the date that is 12 months after determines that the suspension of the ‘‘28 (a) For the purposes of heading the date on which the investigation was additional duties should be for less than 9903.90.07, products of the United initiated, or in this case, by June 2, a period of 180 days, USTR will issue Kingdom, as specified in this note, shall 2021. a subsequent notice amending the be subject to additional duties as Pursuant to sections 301(b) and (c) of effective date. For informational the Trade Act, and in accordance with provided herein. All products of the purposes, Annex B contains a list of the the advice of the Section 301 United Kingdom that are classified in tariff subheadings covered by the tariff Committee, the U.S. Trade the subheadings enumerated in this note Representative has determined that action along with short product are subject to the additional duties appropriate action is the imposition of descriptions. In all cases, the formal imposed by heading 9903.90.07. The ad valorem duties of 25 percent on language in Annex A governs the tariff duties imposed by heading 9903.90.07 products of the United Kingdom treatment of products covered by the shall be in addition to the general duty specified in Annex A to this notice. action. As specified in Annex A, rates provided for in the applicable Annex A contains a list of 67 tariff products provided for in new HTSUS provisions of the tariff schedule. subheadings, with an estimated trade heading 9903.90.07 will be subject to an Products of the United Kingdom that value for calendar year 2019 of additional ad valorem duty of 25 are classified in the subheadings approximately $887 million.
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