The U.S. Court of International Trade (CIT) has called into question the “First Sale Rule” tariff mitigation strategy deployed by an increasing number of companies to reduce Section 301 tariffs on China-sourced goods. In Meyer Corp. v. U.S., No. 13-00154, Slip Op. 21-26 (March 1, 2021), the CIT questioned whether the First Sale Rule
Section 301 Investigations
CIT Issues Procedural Orders in China Section 301 Tariff Refund Litigation
The three-judge panel established by the Court of International Trade (CIT) to manage the China Section 301 tariff refund litigation has issued two procedural orders in the recently-established master case (Court No. 21-cv-00052-3JP) (see Update of February 8, 2021), setting a path forward for this massive litigation.
In a February 10, 2021 order…
CIT Proceeds with China Section 301 Tariff Refund Litigation with Appointment of Three-Judge Panel
In a February 5, 2021 order, after months of delay, the U.S. Court of International Trade (CIT) is proceeding in the China Section 301 tariff refund litigation with the appointment of a three-judge panel consisting of Judge Mark A. Barnett, Judge Claire R. Kelly and Judge Jennifer Choe-Groves. This is the CIT’s first action…
USTR Issues Findings in Investigation of Vietnam’s Currency Valuation Practices
On January 15, 2021, barely two weeks after holding a public hearing into the matter and just over three months after initiating an investigation under Section 301 of the Trade Act of 1974, the Office of the U.S. Trade Representative (USTR) issued its findings regarding Vietnam’s currency valuation. USTR found that “Vietnam’s acts, policies, and…
USTR Releases Findings in Digital Services Taxes Investigations Involving Austria, Spain and the United Kingdom
The Office of the U.S. Trade Representative (USTR) has issued findings in three more Section 301 investigations of Digital Service Taxes (DSTs) adopted by Austria, Spain and the United Kingdom. In the reports, the USTR found that each of the DSTs “discriminates against U.S. companies, is inconsistent with prevailing principles of international taxation, and burden…
USTR Releases Findings in Digital Services Taxes Investigations Involving India, Italy and Turkey
The Office of the U.S. Trade Representative (USTR) has issued findings in its Section 301 investigations of Digital Service Taxes (DSTs) adopted by India, Italy and Turkey. In each report, the USTR found that the DSTs: (i) create “a significant new tax burden for U.S. companies, [and] taxes an unusually broad array of digital services”;…
USTR Delays Imposition of Additional Tariffs on Certain French Products in Response to France’s Digital Services Tax
While the Office of the U.S. Trade Representative (USTR) was set to impose additional import duties of 25 percent starting January 6, 2021, these retaliatory tariffs have now been further suspended according to a press release. These additional tariffs on certain products from France are in response to that country’s continued collection of a…
USTR Extends Section 301 Tariff Exclusions for Certain Chinese Medical Products Due to COVID-19 Response
The Office of the U.S. Trade Representative (USTR) has announced that it is extending until March 31, 2021, Section 301 tariff exclusions for imports of certain Chinese medical care products needed to address the COVID-19 pandemic. Effective January 1, 2021, Section 301 tariff exclusions have been extended for a variety of Chinese medical care products,…
USTR Will Hold Public Hearing in Section 301 Investigation into Vietnam’s Import and Use of Illegal Timber
On November 25, 2020, the Office of the U.S. Trade Representative (USTR) issued a Federal Register notice announcing that it will hold a virtual public hearing on December 28, 2020, in its ongoing investigation into Vietnam’s acts, policies and practices related to its import and use of illegally harvested or traded timber. See Update of…
USTR Will Hold Public Hearing in Section 301 Investigation into Vietnamese Currency Valuation
On November 25, 2020, the Office of the U.S. Trade Representative (USTR) issued a Federal Register notice announcing that it will hold a virtual public hearing on December 29, 2020, in its ongoing investigation into Vietnam’s currency valuation. See Update of October 6, 2020. A written request to appear at the hearing must be…