Email: arthur@aomeara.com
Most people assume tariff classification is a matter of opening the Harmonized Tariff Schedule, finding a product description that looks close enough, and selecting a number. That is not how classification works. The Harmonized Tariff Schedule of the United States (HTSUS) is based on the Harmonized System (HS), a 6-digit list of numerical classification that […]
Temporary tariffs sound manageable. They come with timelines, limits, and the comforting suggestion that, at some point, they will go away and things will return to normal. In practice, that is not how tariffs behave. With very few exceptions, tariffs are not temporary. The structure changes. The legal authority shifts. The justification evolves. But the
Why “Temporary” Tariffs Aren’t Temporary Read More »
When the Supreme Court shut down the use of IEEPA as a tariff tool, it did not remove tariffs from the policy landscape. It removed one of the more convenient ways to impose them quickly and broadly. The response was immediate. Section 122 of the Trade Act of 1974 stepped in. If that felt fast,
What Is Section 122, and Why It Replaced IEEPA Overnight? Read More »
Section 338 Is Not the Lever You Think It Is Part Three of Our Three-part Article on Section 338 In December 2025, we published “Section 338 and the Ghost of Smoot-Hawley,” the first of our three-part series on Section 338. In February, 2026 we published “338 and The Vessel Clause: A Tariff You Can Drive
When the President Says 50%, Read the Fine Print Read More »
Trade policy has always been political. What has changed is the speed. A new executive order. A tariff announcement. A sanctions update. A court decision. A sudden enforcement priority shift. Importers can wake up on Tuesday operating under assumptions that were perfectly reasonable on Monday. The risk is not the rule change itself, but rather
What Importers Should Watch When Trade Policy Shifts Overnight Read More »
It’s been too long! I’m returning to speak on the Incoterms® Rules at this year’s ICPA Annual Conference. I presented on Incoterms® 2000 at ICPA’s very first conference. That was before smartphones, self-driving cars, and color TV. (Fine, we had color TV. But the other two? Science fiction.) This year’s theme is Compliance Con Corazón:
Arthur O’Meara Returns to ICPA Annual Conference Read More »
Greenland has lent its name to some icons. Greenland-style kayaks have influenced some beautiful designs. And Greenland style paddles are world-famous. Greenland sharks can live for five centuries and therefore do not care what the trigger-happy apes are up to this decade. And now Greenland itself is in the news, and the conversation jumps straight
Greenland, Sharks, and the Question We Should Actually Be Asking Read More »
Informal Entries, Section 321, and Why “Refunds Later” Is a Procedural Assumption U.S. Customs and Border Protection recently announced that it has collected more than $1 billion in duties following the suspension of duty-free de minimis treatment under Section 321. The announcement highlights the scale and speed with which duties are now being collected on
CBP’s $1 Billion De Minimis Announcement and the Procedural Refund Problem Read More »
Informal Entries, Section 321, and a Procedural Gap in the Case Law Recent litigation over tariffs imposed under the International Emergency Economic Powers Act (IEEPA) has focused on a recurring procedural question: if the tariffs are ultimately held unlawful, can importers recover the duties they paid? In addressing that question, courts have declined to halt
The IEEPA Tariff Refund Question No One Is Asking Read More »
Part One of a Three-Part Series on Section 338 The Real Tariff Tools in a Post-IEEPA World The Supreme Court may soon decide whether presidents can continue using IEEPA as an all-purpose tariff machine. If the Court rules against that practice, it will limit a tool that has become a convenient shortcut. The executive branch
Section 338 and the Ghost of Smoot–Hawley Read More »