A recently filed lawsuit could result in refunds of all Section 301 tariffs levied to date on List 3 and List 4A goods from China, regardless of whether or not a timely protest was filed. However, importers must file their own independent claims to preserve their potential refunds by Friday, Sept. 18 2020.
The lawsuit claims that the President lacked the authority under the Trade Act to impose the List 3 and List 4A tariffs, and the case also argues that in promulgating List 3 and List 4A the Office of the U.S. Trade Representative failed to follow required statutory provisions, making those actions invalid under the Administrative Procedures Act.; thus all List 3 and List 4A duties should be returned to the importers.
If this litigation is successful, refunds of all Section 301 tariffs paid on List 3 and List 4A goods, regardless of whether an exclusion was previously available or filed, would become available.
The importer should action and contact an attorney firm to prepare and file the claim.
The detail of the lawsuit case can be found here:
https://mcusercontent.com/0f7bd2ebcd72da55ac8c1c505/files/a3eeb4e7-dff9-4af7-b72b-b6f761197a7a/HMTX_Complaint_4825_9504_7369_v.16_FINAL_VERSION_.pdf