A recently filed lawsuit could result in refunds of all Section 301 tariffs levied to date on List 3 and List 4A goods from China, regardless of whether or not a timely protest was filed. Importers must file their own independent claims to preserve their potential refunds.
Late last week, 3 flooring companies filed suit at the CIT challenging the Section 301 List 3 and List 4A duties. The flooring companies do not appear to have filed administrative protests with US Customs and Border Protection challenging the duties, but instead filed the case under the court’s residual basis for jurisdiction.
Under that provision, the action has to be commenced within 2 years of the cause of action accruing. This means that since the List 3 duties went into effect on September 21, 2018, cases have to be filed by September 21, 2020.
Please contact us for more information on how you can protect your right to recover potential refunds.