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Moore & Bruce, LLP is involved in all aspects of US
customs law practice. Laws regulating imports are
administered by the US Customs Service. Our clients are
importers, customs brokers, trading companies, domestic
manufacturers engaged in out-sourcing of component parts and
exporters claiming duty drawback benefits.
Our representation includes counseling, obtaining rulings
and participating in administrative proceedings and
litigation involving classification, value, penalties,
drawback, quota restraints, foreign assembly transactions,
country of origin marking and entry procedures. We also
advise foreign exporters and US importers on inter-company
pricing issues.
We are frequently engaged in matters involving
classification issues on behalf of importers. With
increasing frequency, the stakes in classification matters
often involve more than disputes over tariff rates; they can
determine whether imported products can continue to have
access to the US market. For example, under mechanisms for
managing international trade in such sectors as textiles,
agricultural products and steel, the tariff classification
often carries with it quantitative restraints on imports
from certain countries or is determinative of whether the
products fall within the scope of antidumping orders.
Significant projects involving classification issues
include:
Obtaining rulings necessary to restructure the packing
operations of a food processor to take advantage of
opportunities to lower distribution costs in serving US and
Canadian markets under NAFTA;
Participating in administrative proceedings before the US
Customs Service and litigation in the Court of International
Trade challenging the reclassification of certain steel
products;
Negotiating with the US Customs Service to resolve testing
protocol issues concerning the purity of minerals imported
from Africa, which issues are dispositive of the tariff
classification;
Obtaining necessary regulatory approvals to qualify for duty
reduction benefits on wire products to be manufactured
abroad from US-sourced steel.
The Firm’s customs practice also involves issues regarding
valuation, country of origin marking and penalties.
Illustrative projects include:
Negotiating with the US Customs Service for the cancellation
of seizure notices relating to the infringement of US
trademarks on component parts that were included in imported
machine tools;
Defending importers before the US Customs Service and the
Court of International Trade in penalty actions for
allegedly improper disclosures of the value and
misclassification of merchandise entered;
Counseling a US computer manufacturer on country of origin
marking issues relating to sourcing of component parts, so
that the products manufactured would comply with the
different and sometimes conflicting marking requirements of
the Tariff Act of 1930, NAFTA and Federal Trade Commission
regulations;
Coordinating an importer's response to a US Customs Service
notice of redelivery for allegedly improper marking to
minimize potential risk of penalties;
Prosecuting claims before the Customs Service and the Court
of International Trade for refunds of harbor maintenance
taxes unconstitutionally assessed on exports.
In addition to representing importers before the US Customs
Service, the Firm is active in representing exporters in
claiming duty drawback benefits. We offer a comprehensive
“export audit” program that reviews eligibility to claim
government export incentives, including drawback and tax
benefits.
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