Classification of Imported Merchandise
The tariff classification of merchandise governs the rate of duty applicable upon entry. Proper classification requires a detailed legal analysis and thorough knowledge of the international Harmonized Tariff System (HTS), which has been adopted by over 120 countries of the world. In the U.S., knowledge of the HTSUS, Customs rulings and practices as well as court decisions is essential to successful strategies.
Barnes/Richardson draws on more than seven decades of experience in the area of classification to identify the classification resulting in the lowest legally correct rate.
Customs Valuation of Imported Merchandise
Importers must ensure that the correct method of valuation is applied to their merchandise and that all elements of value prescribed by statute are included in the value reported to the customs authorities. Customs valuation is also subject to international obligations under the GATT Valuation Code, which has been accepted by over 100 countries.
As a participant in the legislative evolution of the Valuation Code and U.S. law through successive valuation methodologies, Barnes/Richardson brings to bear unparalleled expertise on issues of valuation.
Customs Legal Compliance Programs
Congress has placed the burden of compliance with the laws and regulations administered by the Customs Service upon importers. Importers must discharge this responsibility with reasonable care. That means putting in place systems and procedures to ensure importers meet Customs expectations of informed compliance.
Barnes/Richardson designs and assists in the implementation of legal compliance programs specifically tailored to the needs of individual clients, including internal compliance reviews, the preparation of comprehensive manuals, internal training seminars and other services designed to ensure and document the exercise of reasonable care.
Investigation & Audits
Formal investigations conducted by U.S. Customs Special Agents and audits conducted by Customs Service auditors can result in significant additional duty liability and the assessment of substantial penalties.
Barnes/Richardson provides guidance and representation throughout the course of investigations and audits seeking to eliminate exposure to additional duty or penalty liability.
Intellectual Property
Trade Related IP
The Bureau of Customs and Border Protection is responsible for enforcing U.S. intellectual property laws at the border. If you own valuable trademarks, copyrights or other intellectual property, you want to ensure that no one is importing goods using your intellectual property into the U.S. without your permission. Whether importing or challenging “gray market” goods or counterfeit articles, strategies are available to you to protect your interests. Similarly, if imported merchandise is detained or seized due to an alleged copyright or trademark violation, Barnes/Richardson can help you contest this action through the CBP internal process or, if necessary, in the U.S. District Court.
Section 337
"Section 337" investigations are unfair competition investigations conducted by the United States International Trade Commission (ITC). Most often, these cases involve claims regarding intellectual property rights, including allegations of patent and trademark infringement by imported goods. Both utility and design patents, as well as registered and common law trademarks, may be asserted in their investigations. The remedies available under Section 337 include exclusion orders directing Customs to stop infringing imports from entering the United States, as well as cease and desist orders against named importers and other persons engaged in unfair acts violative of Section 337. Expedited relief in the form of temporary exclusion orders and temporary cease and desist orders may also be available in certain exceptional circumstances. Relief may include exclusion orders covering imported downstream products into which infringing merchandise has been incorporated before importation. Section 337 investigations include trial proceedings before administrative law judges and review by the ITC.
Barnes/Richardson attorneys have considerable experience litigating Section 337 investigations before the ITC, representing both complainants and respondents. Furthermore, our attorneys are active in specialized bar associations and industry groups that are dedicated to monitoring developments in the Section 337 practice area, including the ITC Trial Lawyers Association.
