Insights & Resources
Authoritative guides on customs duty recovery, HTS classification, CBP protests, and tariff litigation for U.S. importers.
A CBP Protest (formally, a Protest under 19 U.S.C. § 1514) is the primary legal mechanism for challenging U.S. Customs decisions on tariff classification, dutiable value, and other entry determinations.
Incorrect HTS code assignments are among the most common — and most recoverable — tariff errors in U.S. import operations. Learn how to identify and challenge misclassifications.
12 min
Companies that import goods and subsequently export, re-export, or destroy them may be eligible for drawback — a refund of up to 99% of duties paid under 19 U.S.C. § 1313.
9 min
Despite the expiration of most Section 301 exclusions, multiple legal avenues remain open for U.S. importers to recover overpaid tariffs on Chinese goods.
6 min
Post-Summary Corrections (PSCs) allow importers to correct errors in Automated Commercial Environment (ACE) entry summaries before CBP liquidation, without the need for formal protest.
7 min
Under USMCA, KORUS, and other U.S. free trade agreements, importers can file retroactive claims for FTA preferential duty rates they failed to claim at the time of import.
Our attorneys analyze your specific situation and identify all available recovery pathways.