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Importers and foreign manufacturers look to BakerHostetler for advice on compliance with U.S. laws and regulations pertaining to tariffs, customs and imports. We help clients understand and comply with requirements for the proper classification, valuation and marking of goods upon importation into the United States. We counsel them on country of origin, application of free trade agreements and supply chain planning that may affect their exposure to customs duties and tariffs. We defend their interests in responding to inquiries, investigations, audits, penalty proceedings and litigation conducted by U.S. Customs and Border Protection (CBP).


  • Counseled clients on a variety of U.S. customs issues, including tariff classification, valuation, country-of-origin determinations, free trade agreements, penalty proceedings and duty-preference programs.
  • Represented a manufacturer of ignition and control systems for industrial engines in connection with the preparation and submission of a prior disclosure to CBP regarding potential errors in entry documents (EIN), tariff classifications and countries of origin.
  • Represented a global provider of orthopedic devices in connection with the preparation and submission of a prior disclosure to CBP regarding potential errors in entry documents, including incorrect tariff classifications and preferential duty treatment claims.
  • Represented a global materials technology and recycling group in connection with the preparation and submission of a prior disclosure to CBP regarding potential errors in entry documents, including incorrect tariff classifications and valuation, and addressed issues regarding the dutiability of certain assists, use of HTS 9801 and 9802, and temporary importations under bond.
  • Defended a heavy-equipment manufacturer from multimillion-dollar claims by CBP for penalties and unpaid duties regarding alleged misclassification of goods.
  • Engaged in a review of all of a client’s outside supplier agreements to understand tariff responsibilities.

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