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Opportunities to File 301 Refund Claims Still Open

In our September 15, 2020 Blog we encouraged the expeditious filing of List 3 Section 301 refund claims in order to accommodate the tightest possible statute of limitations (“SOL”) interpretation, i.e. two years after announcement of the duty imposition. Importers  were urged to file, in the Court of International Trade, their claims that the United States had exceeded its authority to impose Section 301 duties in several ways.  Until the Court establises the SOL deadline(s) in the matter with certainty, it could be that claims will be regarded as valid right up until the second anniversary of a particular importer’s actual payment of the duties.   Thus, many parties are, even today, able to file for List 3 Section 301 refunds under that theory of the case.

There is no question, however, as to whether list 4A claimants may still file.  They may.  Those List 4A of Section 301 impositions were announced in August 2019, meaning that the earliest  SOL deadline is August 20, 2021.  The initially filed case, moved by Customs to become the lead/test case, HMTX Industries LLC et al. v. United States, has been amended to include List 4A items.  That means that any early resolution of that case will apply to so-called “me-too” claimants.

If you wish to be included in the litigation having the fastest anticipated decision, you may now file 4A and possibly list 3 claims as well.  Please feel free to contact us if you have any interest in participating. 

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