Customs Law and Tariff Solutions
Expert legal counsel on customs regulations, tariff matters and trade law.
Practice Areas
IEEPA Tariff Refunds
CBP has proposed a claims process importers must follow to receive IEEPA tariff refunds. We can assess what you are owed and file the claim.
News
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Supreme Court Tariff Ruling: What Importers Need to Do
Review Your Entries and Take Appropriate Steps to Protect Your Claims The United States Supreme Court in Learning Resources, Inc. v. Trump, Nos. 24‑1287 & 25‑250 (U.S. Feb. 20, 2026) ruled last Friday that the Trump Administration did not have authority to…
Resources
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Trump Tariff Exemptions
A wide range of food and agriculutral products, as well as chemicals, drugs, minerals, energy products and others, fall within the exemptions. These exemptions are from the now invalid IEEPA tariffs as well as the currently effective Section 122 tariffs. Examples of the food products enjoying Trump tariff exemptions include: food products including fresh and…
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Tariff Engineering: Know Your Rights
What is Tariff Engineering? Tariff engineering is the altering of certain product characteristics to avoid duties. Is it Legal? Yes. It has been recognized as a legal right by the United States Supreme Court in Merritt v. Welsh, 104 U.S. 694 (1881): The right to conduct tariff engineering is not unlimited. In Ford Motor Co.…
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First Sale Rule and Tariff Reduction
The First Sale Rule is a valuation method recognized by U.S. Customs and Border Protection. The rule provides for the value declared at entry to be based on the price paid for the first sale of the goods intended for export to the U.S. In other words the value can be based on the price…