As many of you may know, there have been a significant number of US importers that import products from China that have been severely impacted by Section 301 duties covering several specific items over the past two years.
On September 10, 2020, a group of importers filed a case that alleges that the Section 301 tariffs on List 3 and List 4A goods were imposed in violation of the authority provided under the Trade Act and the Administrative Procedures Act. Should the court rule in favor of the importers, the US Government could be required to return duties paid, plus interest which could represent significant amounts for products that were subject to these additional duties.
Importers that would like to preserve their right to a refund plus interest are required to file an independent claim with the Court of International Trade. Notice was given on September 14, 2020 that the required filing must be made with the Court of International Trade by this Friday (September 18, 2020). Unfortunately, this timetable is unusually short. However, it must be adhered to in order to potentially receive these duty refunds.