The US buyer says a Hong Kong dispatch means no Section 301: additional duty follows origin, not the invoice

Bottom line:

CBP states that Section 301 additional duties follow country of origin, not country of export. A Hong Kong invoice, or a DHL booking out of Hong Kong, does not by itself take China-origin goods off those headings.
Finished in Dongguan, sold on a Hong Kong letterhead, the entry is usually still China origin. Ordinary duty, 301 additional duty, and antidumping / countervailing duty are three different bills. A forwarder’s “HK dispatch, no 301” is not a written estimate.
Genuine Hong Kong origin is not a zero-surcharge promise. From 24 July 2026 CBP issued guidance on a separate 301 action covering sixty economies, with products of Hong Kong under 9903.05.43. Current amounts follow a dated broker estimate.

The inquiry is often half a sentence: “You ship from HK, so no 301, right?” If sales replies “yes — we are a Hong Kong company,” the buyer hears: no additional duty on this entry, and the lump sum is locked. The forwarder then adds “re-export is fine,” and the order looks closed.

How origin certificates and re-export certificates are issued is in mainland-made goods do not become Hong Kong origin. Who stands as importer, and who pays, is in US IOR. Which origin code the additional-duty field follows is below.

1. “No 301” in the inquiry often stacks three different taxes

Ask whether they mean ordinary duty, 301 additional duty, or another special duty. You can discuss the three separately. Do not accept them as one verbal package.

What the buyer says	What they are actually asking	If you say yes too early
Hong Kong dispatch means no surcharge	What origin the entry will show, and whether Chapter 99 has an additional-duty heading	Screenshotted as “Hong Kong company = US duty-free”
Duty-paid, 301 inside the unit price	Who is IOR, how long the estimate holds, who pays exam fees	A rate change, and the lump sum is chased — see IOR
Switch origin to Hong Kong so we can talk tariff	Where the plant is, and whether a Hong Kong origin certificate can be issued	Papers and the shop floor split; duty bills and questions come to you

The first bill is classification and origin. The second is who pays. The third is the certificate. A forwarder’s “all-in including duty” does not erase the first because the invoice names a Hong Kong company.

2. CBP already wrote it: additional duty follows origin, not export

CBP’s Section 301 FAQ is blunt: additional duties follow country of origin, not country of export. The China 301 remedy described there applied to articles that are products of the People’s Republic of China (ISO CN). Goods that are legitimately the product of Hong Kong or Macau did not take that heading.

That sentence does not rescue a Dongguan finished good. Naming a Hong Kong company as seller only says who sold the goods. Origin on the entry follows where they were made. Mainland production, Hong Kong dispatch, is usually still CN.

Marking is a separate rule. After the executive order, Hong Kong-origin goods entering the United States may have to be marked China, while the origin code on the entry can still be HK. The mark is for the ultimate purchaser. Duty follows the origin code. Mainland-made goods should not change the mark to change the code.

3. A Hong Kong letterhead does not lift China-origin 301

Hong Kong TID does not treat restuffing or labelling as manufacture. US non-preferential origin often turns on substantial transformation: whether name, character or use changed in Hong Kong. Repacking, a new carton and a new invoice usually fail that test.

So finance should not cost a US order on “exported by a Hong Kong company.” If the goods are China origin and the heading sits on the current 301 list, the additional duty is still there. Lists and codes move. For a number, have a licensed broker issue a written estimate on this consignment’s heading, origin and entered value, and date it.

Put the place of manufacture in the origin field. The detail page may say Seller is a Hong Kong company and Origin is China. A “HK duty free” badge on the main image will be read as a promise.

4. Genuine Hong Kong origin is still not a blank 301 field

The older China-list 301 and a later 301 action are not the same heading. On 23 July 2026 CBP issued CSMS # 69326983: from 12:01 a.m. Eastern on 24 July 2026, a separate 301 action covers products of sixty economies. Products of Hong Kong sit under 9903.05.43, with a 12.5% additional rate in that guidance and listed exception subheadings. Products of China have 9903.05.31 in the same message.

That is not a licence to add every tax into one unit price. Chapter 99 can carry more than one heading. Exemptions and effective dates move. Quote “per the broker’s dated estimate,” and redo it when it expires.

Whether the goods may enter, and how much additional duty is due, are also not one sentence. A forced-labor hold is a different file — see UFLPA.

5. How to answer the inquiry

What the buyer asks	A reply that holds	Do not reply
You ship from Hong Kong, so there should be no 301.	The seller is a Hong Kong company. Origin is declared on the place of manufacture. Mainland production is assessed as China origin. The estimate is written and dated; after it expires we redo it.	Hong Kong dispatch means no US additional duty.
Put Hong Kong on the invoice and B/L so we use the Hong Kong rate.	The papers follow the plant. Origin and re-export certificates follow the actual process — see origin and re-export.	Rewrite the documents. Customs follows the invoice name.
Unit price includes 301. You cover it.	We can assess door delivery. Who is importer and how long the estimate holds go in the contract. We do not lock an additional-duty percentage into the unit price.	Fine — the lump sum already includes every US tax.
A screenshot says Hong Kong origin is 301-free.	The older FAQ spoke to the China lists then in force. From July 2026 there is a separate 301 heading for Hong Kong origin. We follow the broker’s current estimate.	The screenshot is still up, so we quote zero surcharge.

Trade Assurance terms must match the quote. If the seller is to take the import tax, name the IOR first, then talk DDP — see DDP/DAP.

6. After a verbal “HK dispatch, no 301”

Same day, tell sales to stop sending a duty-paid lump sum, and mark that chat line as not in force.
Ask the buyer who receives, who is IOR, and whether they mean ordinary duty or additional duty.
Without an estimate or importer details, keep the file as “draft, not for order.”
Write origin from the plant. Do not rewrite the bill of lading or the origin certificate after the fact to “match a duty-free story.”
If the goods are already on the water and the port wants extra duty: freeze the invoice, bill of lading and the chat on a timeline. If the box is held, first split documents, additional duty and exam — see cargo held at destination.

The Alibaba.com annual fee only buys a storefront file. It has nothing to do with US additional duty. Membership still goes to ALIBABA.COM HONG KONG LIMITED. Corpable does not stand as IOR and does not advance duty. Assessment follows CBP’s current handling.

Questions teams actually ask

If the contract and bill of lading name our Hong Kong company, does Section 301 drop away?

No. CBP states that these additional duties follow origin, not the place of export. Goods finished in a mainland plant and sold by a Hong Kong company are usually still entered as China origin. Changing the letterhead or the carrier does not empty the additional-duty field.

If we restuff in Hong Kong and mark Made in Hong Kong, can we switch origin to avoid the duty?

Restuffing and relabelling usually do not change US non-preferential origin. How Hong Kong origin is granted is in the mainland-goods page. Rewriting documents, or keeping two origin stories, is a declaration problem, not a tax technique.

The web says Hong Kong origin never took the China 301 lists. Can we quote zero surcharge?

Those are two different headings. CBP’s FAQ said the China 301 remedy applied to products of China; legitimate Hong Kong origin did not take that heading. From 24 July 2026 CBP also issued guidance on a separate 301 action covering sixty economies, with products of Hong Kong under 9903.05.43. What applies today is the dated broker estimate.

If the pack must be marked China, is the entry automatically China 301?

Marking and origin for duty are not the same field. Hong Kong-origin goods may have to be marked China, while the origin code on the entry can still be HK. Mainland-made goods should follow the plant on both marking and origin. Do not change the mark to change the tariff.

May the showcase say “Hong Kong dispatch, no US additional duty”?

Do not write it. A buyer will screenshot that line as a promise. You may state that the seller is a Hong Kong company, origin follows the place of manufacture, and import charges follow CBP’s current assessment.

Can Corpable guarantee a shipment is free of Section 301, or lock a percentage into the unit price?

No. An advisor can sit with you on the reply. We do not stand as US importer, advance duty, or lock a chat percentage into the contract. Estimates go through the buyer’s or your nominated licensed broker. Final amounts follow CBP’s current assessment.