New Lawsuit Challenges Legality of List 3 and 4 Tariffs; Importers Must File Independent Cases to Protect Potential Refunds

A new lawsuit has been filed in the U.S. Court of International Trade (CIT) targeting the legality of List 3 and List 4 tariffs on Chinese goods pursuant to Section 301 of the Trade Act of 1974.

Specifically, the lawsuit alleges that List 3 and List 4 tariffs were imposed untimely and were created to retaliate against Chinese tariff measures, rather than to remedy China’s unfair trade practices or intellectual property policies. It also claims that the U.S. Trade Representative (USTR) failed to comply with the Administrative Procedures Act (APA) when imposing the duty, making the acts invalid.

If successful, this lawsuit could result in the refund of all Section 301 tariffs levied on List 3 and 4A goods over the past two years and up until the case is resolved, regardless of whether an exclusion was previously available or filed by an importer.

It is recommended that importers file their own independent lawsuits to ensure eligibility for any refunds that may arise as a result of the CIT lawsuit. The deadline to file individual cases is (2) years after the cause of action; therefore, importers should file a claim to preserve potential refunds on or before Friday, September 18, 2020.

Please contact compliance@shapiro.com if you would like assistance with your filing, or if you have additional questions related to List 3 and 4A tariffs.

Shapiro will continue to monitor the situation and provide updates as they become available.

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