Amid today’s increasingly layered tariff regimes, many importers are surprised to learn that they are paying more than they need to. Proactive auditing, documentation, and timely filing of post-summary corrections or protests can yield significant savings—often retroactively.
A summary of some of these opportunities is laid out below. For more information on which may be applicable for your business, and how to take advantage of them, click here for our on-demand webinar on this topic or reach out to Lenny Feldman or James Amyx.
Auto Parts
Certain auto and medium/heavy‑duty vehicle parts are deemed “subject to” Section 232 auto tariffs, even when no Section 232 duty is owed because of qualification under the U.S.-Mexico-Canada Agreement or offset allocations. Because these goods remain “subject to” the auto tariff they are exempt from other Section 232 tariffs such as steel, aluminum, or copper. Many importers have mistakenly paid these additional 232 duties.
Improper Stacking
Goods subject to Section 232 tariffs (steel, aluminum, copper, autos) are exempt from overlapping tariffs imposed under the International Emergency Economic Powers Act, including those levied against imports from India, Brazil, Mexico, and Canada. Some CBP guidance suggested that non‑metal content might still be dutiable, causing widespread confusion, but the legal language supports full exemption.
Reciprocal Tariff Exemptions
Under U.S. bilateral frameworks, products from the European Union, Japan, and South Korea that are subject to Section 232 tariffs remain exempt from the IEEPA “reciprocal” tariffs. This contradicts some interpretations of more recent proclamations, leading to inconsistent application in the field.
In‑Transit Goods
Many tariff actions include exemptions for goods already loaded and departed before the effective date. CBP’s formal guidance typically requires the goods to remain on the same vessel, but longstanding customs rules recognize through bills of lading and continuous transit, meaning some denied exemptions may still be legally valid.
Entry Timing Errors
The time of entry, not arrival, determines the duty rate. Delays by customs brokers, filing errors, or warehouse withdrawals can cause goods to be assessed under newer tariff rates even though they arrived earlier, creating opportunities for correction.
FTA Refund Denials
CBP has increasingly denied 19 USC 1520(d) post‑importation claims due to procedural issues. However, the courts have emphasized that this statute should be interpreted liberally, and CBP’s own guidance allows such claims for IEEPA duties on USMCA‑eligible goods entered on or after March 7, 2025.
U.S. Content
Goods with at least 20 percent U.S.-origin content are subject to IEEPA reciprocal tariffs only on the non‑U.S. content. CBP requires separate entry lines to correctly apply this rule. Many importers are paying duties on the full value simply due to reporting errors.
Metal Content Valuation
CBP has provided differing guidance as to the metal content value to which the Section 232 steel and aluminum tariffs apply. Many entries may be assessed at a full or higher value than appropriate, sometimes due to a lack of documentation, but importers may wish to protest this now that the issue is before the courts.
U.S.-Melted/Smelted Metals
Articles made from U.S.-melted steel or U.S.-smelted aluminum are exempt from Section 232 tariffs. However, they may still be subject to IEEPA tariffs when imported from certain countries, sometimes leading to situations where excess duties were paid.
Russian or Unknown Aluminum
Russian smelt/cast aluminum carries a 200 percent Section 232 tariff and goods with unknown aluminum origin are treated as Russian. This rate replaces the standard 50 percent Section 232 aluminum tariff and is not to be combined with IEEPA or other overlapping tariff. Some importers have been charged multiple layers in error.
U.S. Goods Returned
Goods that qualify as U.S.-origin upon return from abroad with no advancement in value or substantial transformation are exempt from both Section 232 and IEEPA tariffs, but this relief is frequently overlooked.
Chapter 98 Claims
Most HTSUS Chapter 98 provisions allow Section 232 tariffs to apply only to the dutiable portion, such as repair costs. CBP continues to see widespread misapplication, particularly outside 9802.00.60 (which does require full‑value assessment).
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