Email: arthur@aomeara.com
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 »
Trade compliance teaches humility. Sometimes that humility comes from parsing the Uruguay Round; sometimes it comes from your spouse in the candy aisle at H-E-B. Let’s set the stage. As an update to my video on this subject in 2024, CBP’s Quota Bulletin 26-216 2026 for the 2026 quota year reminds us that the United
Calm realism, disciplined process, and freedom through precision In trade, as in life, denial is expensive. The Stockdale Paradox teaches that we must confront the brutal facts of our situation while maintaining unwavering faith in our ability to endure and succeed. Stoicism meets Zen here: both demand clear perception without attachment to outcomes. The Stoic
Stoic and Zen Thinking for Stronger Trade Compliance Read More »
“Protect yourself at all times.” Frankie Dunn’s advice to his fighter in Million Dollar Baby might as well be carved into every importer’s compliance manual. It’s also the first rule of surviving a Customs and Border Protection (CBP) audit. CBP expects importers to exercise reasonable care to take the same prudent steps a knowledgeable person
How to Win a CBP Audit Before It Begins Read More »
When Customs and Border Protection (CBP) asks how you arrived at your tariff classification, they are not making polite conversation. They want to know whether your decision was based on a reasoned analysis or a lucky guess. A classification justification is the documented reasoning behind your chosen Harmonized Tariff Schedule (HTS) code. It is one
Every importer has asked the same question: Am I using the right HTS code? It’s not small talk. That string of digits decides whether you’re paying the correct duties or quietly bleeding money. And Customs will eventually let you know which one it is. Why HTS Codes Matter The Harmonized Tariff Schedule is supposed to
How to Know If You’re Using the Right HTS Code Read More »
When you’re in the middle of a shipment and hear of your competitor’s products hitting the U.S. market at a lower landed cost, it’s hard not to ask the obvious question: How are they getting away with that (or rather, how long CAN they get away with that)? It’s not because they’ve cracked some secret
Why Your Competitor Appears to Pay Less in Duties Read More »
If you’re importing something cutting-edge, niche, or just plain weird, chances are you’ve stared at the Harmonized Tariff Schedule and thought: Where the hell does this go? You’re not alone. In fact, many importers dealing with innovative or hybrid products find themselves stuck in HTS purgatory. Their products are too specific for broad categories, too
How to Classify New or Unique Products with No Clear HTS Code Read More »
If you’ve ever scrolled through the Harmonized Tariff Schedule with a mild sense of dread and a strong cup of coffee, you’re not alone. Product classification is where many importers go off the rails. Rookies and veterans alike find themselves in deep trouble when mistakes occur. The stakes are high: misclassification can lead to tariff
Top 5 Mistakes Importers Make When Classifying Their Products Read More »