Customs Law

Back in 2020, we covered National Association of Manufacturers v. Department of Treasury  in which the Court of International Trade invalidated a CBP regulatory amendment that prohibited drawback of certain excise taxes based on the export of domestically-produced wine that was exempt from the export tax. The Federal Circuit has now affirmed that decision, along much the same lines of reasoning as applied by the CIT, so go read that post for more details. In brief, Customs and Border Protection (but apparently not Congress) perceived there to be a problem in the way drawback law has been applied to wines with respect to excise taxes. Prior to CBP amending the regulations, drawback could be claimed for the recovery of excise taxes paid on imported wine where the corresponding exported wine was a domestic product that was exempt from the excise tax. The exemption might apply because the wine was exported from a bonded warehouse without being offered for sale in the U.S. The apparent conc

Way back in 2016, the Federal Circuit affirmed a Court of International Trade Decision finding that certain Otter Products device cases were not "similar to" the items listed in HTSUS Heading 4202, which covers various containers for personal effects including suitcases, camera cases, handbags, bottle cases, jewelry boxes and similar containers. Instead, the phone cases were properly classified as articles of plastic in Chapter 39. You can read my riveting coverage of that decision here .  In a new(ish) Otter Products decision , the plaintiff asked the Court of International Trade to extend the favorable tariff treatment to entries that had been part of a voluntary prior disclosure to Customs and Border Protection. My guess is that if you have found your way to this post, you are familiar with voluntary prior disclosures; but lets get that context on the table. An importer has an obligation to exercise reasonable care when reporting information to Customs concerning the merch

Still catching up. This time, I look at PrimeSource Building Products, Inc. v. United States , which is another piece of litigation spinning out of President Trump’s Section 232 duties on steel and aluminum products. I posted about the merits decision in this case here . In that decision, the Court found that the extension of the duties to derivative products occurred beyond the 105-days in which the President is authorized to act. At an earlier stage, the Court enjoined CBP from collecting the duties and required the importer to maintain a sufficient bond to ensure payment to CBP should the decision be reversed on appeal. That injunction dissolved on the issuance of the judgment by the Court of International Trade. This new decision arises out of a request from the United States to stay the enforcement of the judgment and reinstate the terms of the injunction while the government appeals to the Federal Circuit on the merits. A stay pending appeal is not uncommon. It is a tool that