On December 2, 2019, the Office of the US Trade Representative (USTR) concluded its investigation under section 301 of the Trade Act of 1974 into France’s new Digital Services Tax. and determined that the tax “discriminates against U.S. companies, is inconsistent with prevailing principles of international tax policy, and is unusually burdensome for affected U.S. companies.” As a result, the President is now considering up to a 100% tariff on certain imported French goods, including 63 current tariff subheadings. The list of subheadings being considered for tariffs is below.

Proposed Tariff Goods HTS Subheadings & Product Description

0403.10.90 …………… Yogurt, not in dry form, whether or not flavored or containing add fruit or

                                            cocoa

0404.10.05 …………… Whey protein concentrates

0405.10.10 …………… Butter subject to quota pursuant to chapter 4 additional US note 6

0405.10.20 …………… Butter not subject to general note 15 and in excess of quota in chapter 4

                                            additional U.S. note 6

0405.90.10 …………… Fats and oils derived from milk, other than butter or dairy spreads, subject to

                                            quota pursuant to chapter 4 additional US note 14

0406.10.84 …………… Fresh cheese, and substitutes for cheese, cont. cows milk, nesoi, o/0.5% by

                                            wt. of butterfat, descr in add US note 16 to Ch 4, not GN15

0406.10.88 …………… Fresh cheese, and substitutes for cheese, cont. cows milk, nesoi, o/0.5% by

                                            wt. of butterfat, not descr in add US note 16 to Ch 4, not GN 15

0406.10.95 …………… Fresh cheese, and substitutes for cheese, not cont. cows milk, nesoi, o/0.5%

                                            by wt. of butterfat

0406.20.10 …………… Roquefort cheese, grated or powdered

0406.30.48 …………… Edam and gouda cheese, processed, not grated or powdered, not subject to

                                            gen note 15 or add. US note 20 to Ch. 4

0406.30.51 …………… Gruyere-process cheese, processed, not grated or powdered, subject to add.

                                            US note 22 to Ch. 4

0406.30.53 …………… Gruyere-process cheese, processed, not grated or powdered, not subject to

                                            gen note 15 or add. US note 22 to Ch. 4

0406.30.89 …………… Processed cheese (incl. mixtures), nesoi, w/cow’s milk, not grated or

                                            powdered, subject to add US note 16 to Ch. 4, not GN15

0406.40.54 …………… Blue-veined cheese, nesoi, in original loaves, subject to add. US note 17 to

                                            Ch. 4

0406.90.08 …………… Cheddar cheese, nesoi, subject to add. US note 18 to Ch. 4

0406.90.12 …………… Cheddar cheese, nesoi, not subject to gen. note 15 of the HTS or to add. US

                                            note 18 to Ch. 4

0406.90.16 …………… Edam and gouda cheese, nesoi, subject to add. US note 20 to Ch. 4

0406.90.41 …………… Romano, Reggiano, Parmesan, Provolone, and Provoletti cheese, nesoi, from

                                            cow’s milk, subject to add. US note 21 to Ch. 4

0406.90.42 …………… Romano, Reggiano, Parmesan, Provolone, and Provoletti cheese, nesoi, from

                                            cow’s milk, not subj to GN 15 or Ch4 US note 21

0406.90.46 …………… Swiss or Emmentaler cheese with eye formation, nesoi, subject to add. US

                                            note 25 to Ch. 4

0406.90.48 …………… Swiss or Emmentaler cheese with eye formation, nesoi, not subject to gen.

                                            note 15 or to add. US note 25 to Ch. 4

0406.90.56 …………… Cheeses, nesoi, from sheep’s milk in original loaves and suitable for grating

0406.90.57 …………… Pecorino cheese, from sheep’s milk, in original loaves, not suitable for

                                            grating

0406.90.90 …………… Cheeses & subst. for cheese (incl. mixt.), nesoi, w/ or from swiss,

                                            emmentaler or gruyere, subj. to add. US note 22 to Ch.4, not GN15

0406.90.95 …………… Cheeses & subst. for cheese (incl. mixt.), nesoi, w/cows milk, w/butterfat

                                            o/0.5% by wt, subject to Ch 4 US note 16 (quota)

0406.90.97 …………… Cheeses & subst. for cheese (incl. mixt.), nesoi, w/cows milk, w/butterfat

                                            o/0.5% by wt, not subject to Ch4 US note 16, not GN15

0406.90.99 …………… Cheeses & subst. for cheese (incl. mixt.), nesoi, w/o cows milk, w/butterfat

                                            o/0.5% by wt, not GN15

2204.10.00 …………… Sparkling wine, made from grapes

3304.10.00 …………… Lip make-up preparations

3304.20.00 …………… Eye make-up preparations

3304.30.00 …………… Manicure or pedicure preparations

3304.91.00 …………… Beauty or make-up powders, whether or not compressed

3304.99.50 …………… Beauty or make-up preparations & preparations for the care of the skin, excl.

                                            medicaments but incl. sunscreen or suntan preparations, nesoi

3401.11.10 …………… Castile soap in the form of bars, cakes or molded pieces or shapes

3401.11.50 …………… Soap, nesoi; organic surface-active products used as soap, in bars, cakes,

                                            pieces, soap-impregnated paper, wadding, felt, for toilet use

3401.19.00 …………… Soap; organic surface-active products used as soap, in bars, cakes, pieces;

                                            soap-impregnated paper, wadding, felt, not for toilet use

3401.20.00 …………… Soap, not in the form of bars, cakes, molded pieces or shapes

3401.30.10 …………… Organic surface-active products for wash skin, in liquid or cream, contain any

                                            aromatic/mod aromatic surface-active agent, put up for retail

3401.30.50 …………… Organic surface-active products and preparations for washing the skin, in

                                            liquid or cream form, put up for retail sale, nesoi

4202.21.30 …………… Handbags, with or without shoulder strap or without handle, with outer

                                            surface of reptile leather

4202.21.60 …………… Handbags, with or without shoulder strap or without handle, with outer

                                            surface of leather, composition or patent leather, nesoi, n/o $20 ea.

4202.21.90 …………… Handbags, with or without shoulder strap or without handle, with outer

                                            surface of leather, composition or patent leather, nesoi, over $20 ea.

4202.22.15 …………… Handbags, with or without shoulder straps or without handle, with outer

                                            surface of sheeting of plastics

4202.22.40 …………… Handbags with or without shoulder strap or without handle, with outer

                                            surface of textile materials, wholly or in part of braid, nesoi

HTS Subheading Product Description

4202.22.45 …………… Handbags with or without shoulder strap or without handle, with outer

                                            surface of cotton, not of pile or tufted construction or braid

4202.22.60 …………… Handbags with or w/o shoulder strap or w/o handle, outer surface of veg.

                                            fibers, exc. cotton, not of pile or tufted construction or braid

4202.22.70 …………… Handbags with or w/o shoulder strap or w/o handle, with outer surface

                                            containing 85% or more of silk, not braided

4202.22.81 …………… Handbags with or without shoulder strap or without handle, with outer

                                            surface of MMF materials

4202.22.89 …………… Handbags with or without shoulder strap or without handle, with outer

                                            surface of textile materials nesoi

6911.10.10 …………… Porcelain or china hotel, restaurant & non household table and kitchenware

6911.10.15 …………… Bone china household table & kitchenware valued n/o $31.50/doz. pcs.

6911.10.25 …………… Bone china household table & kitchenware valued o/$31.50/doz. pcs.

6911.10.35 …………… Porcelain or china (o/than bone china) household tabl. & kitchen ware in sets in

                                            which aggregate val. of arts./US note 6(b) n/o $56

6911.10.37 …………… Porcelain or china (o/than bone china) household tabl. & kitchen ware in sets in

                                            which aggregate val. of arts./US note 6(b) o/$56 n/o $200

6911.10.38 …………… Porcelain or china (o/than bone china) househ0ld tabl. & kitchen ware in sets in

                                            which aggregate val. of arts./US note 6(b) o/$200

6911.10.41 …………… Porcelain or china (o/than bone china) household steins w/pewter lids,

                                            decanters, punch bowls, spoons & rests, salt/pepper sets, etc.

6911.10.45 …………… Porcelain or china (o/than bone china) household mugs and steins w/o

                                            attached pewter lids

6911.10.52 …………… Porcelain or china (o/than bone china) household tabl. kitchen ware n/in

                                            specif. sets cups o/$8 but n/o $29/dz, saucers o/$5.25 but n/o $18.75/dz,

                                            etc.

6911.10.58 …………… Porcelain or china (o/than bone china) household table/kit ware n/in specif. sets,

                                            cups o/$29/dz, saucers o/$18.75/dz, bowls o/$33/dz, etc.

6911.10.60 …………… Porcelain or china (o/than bone china) household serviette rings

6911.10.80 …………… Porcelain or china (o/than bone china) household tableware & kitchenware,

                                            not in specified sets, nesoi

6911.90.00 …………… Porcelain or china (o/than bone china) household and toilet articles (other

                                            than tableware or kitchenware), nesoi

7323.92.00 …………… Cast iron, table, kitchen or o/household arts. and parts thereof, enameled

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