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Experience
Clients represented in
U.S. Customs proceedings include major multinational corporations and
affiliated U.S. importers of machinery,
electronics, motor vehicles, wood products, computer equipment and
software, food products, semiconductors, parts of semiconductor
production machinery, steel, textiles, toys, agricultural products,
uranium, chemicals, watches, and jewelry. As an experienced Customs
law attorney, Mr. Bowen's practice includes representation of and advice to
exporters and U.S. importers in all major areas of
Customs law.
Please refer to Mr. Bowen's detailed Customs Practice Resume below:
DISCLAIMER: CASE RESULTS DEPEND ON A VARIETY OF FACTORS UNIQUE TO EACH
CASE.
CASE RESULTS DO NOT GUARANTEE OR PREDICT A SIMILAR RESULT IN ANY FUTURE
CASE.
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Full representation in Customs Compliance
Assessments, Focused Assessments, and other
audit proceedings (e.g., classification,
reported value, unreported value, NDCs,
transfer pricing).
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Represent automobile/truck producer
in Customs audit of Foreign Trade
Subzone operation.
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Represent producer of personal water
craft and golf carts in Customs
audit of Foreign Trade Subzone
operations.
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Represent importer of high-tech
ceramics in Customs Compliance
Assessment.
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Represent food importer in Customs
Compliance Assessment.
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Represent large steel trading
company in Customs Compliance
Assessment.
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Represent luxury goods company in
Customs Compliance Assessment.
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Represent methanol importer in
Customs Focused Assessment.
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II.
PENALTIES & LIQUIDATED
DAMAGES
Representation
in Customs proceedings on penalties/liquidated damages/other sanctions:
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Represent company in multi‑million $
liquidated damages / seizure / 1592
claim alleging cancellation of temporary
import bonds by exporting domestic
goods.
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Defend importer against liquidated
damages assessment for failure to
redeliver allegedly adulterated food
products.
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Represent importer in 1592 action for
alleged false declaration of
country-of-origin to escape steel
Voluntary Restraint Arrangements;
liquidated damages for failure to
deliver mis‑marked goods; and liquidated
damages claims for failure to timely
file export certificates.
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Defend
importer against 1592 claim that NAFTA
treatment declared in violation of
binding rulings.
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Represent
importer in Section 1592 investigation
involving FTZ withdrawals allegedly not
reflected on entry form.
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Represent four companies in Customs
investigations involving alleged
overstatement of ocean freight and
insurance charges in CIF transactions.
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Represent
importer against liquidated damages
claim involving alleged inadequacy of
proof of export of TIB merchandise to
Mexico.
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Represent importer in Section 1592
action alleging misclassification of
steel imports into lower duty‑rate
category due to material omission in
invoice description.
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Represent individual assessed with
Section 1592 penalties due to alleged
violation of OFAC rules by importing
Iranian origin goods through third
country.
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Advise importer under criminal
indictment of legality of invoicing
subassemblies under "high‑low"
arrangement resulting in exclusion of
low‑priced assemblies from antidumping
order.
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Co-counsel in civil RICO action on
whether "nominal consignees" legally
entitled to make entry and whether
surety has claim for duties against
"real party in interest" who was not
importer of record.
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Represent
importer against liquidated damages
claim based on alleged non-exportation
of TIB merchandise.
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Represent Foreign Trade Zones operator
against Customs claim that incorrect
duty amounts paid on entries containing
merchandise subject to
antidumping/countervailing duty
requirements.
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Represent importer in Section 1592
investigation regarding alleged
undervaluation and misclassification of
machinery imports.
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On behalf of Foreign Trade Subzone
operator, file petition to mitigate
liquidated damages for alleged admission
of goods without prior Customs approval.
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Draft numerous prior disclosure letters
to Customs districts regarding various
valuation, origin and classification
issues, including:
- Prior disclosure regarding entries
under 9802 provisions;
- Prior disclosure letters for numerous
importers regarding declaration of
correct AD/CVD requirements;
- Prior disclosure on importer-supplied
designs for imported fashion wear;
- Prior disclosure / tender on assists
(i.e., molds);
- Prior disclosure letter regarding
classification of ferroalloy imports;
- Prior disclosure regarding missing
components in "entireties" shipment;
- Prior disclosure on undervaluation of
lumber;
- Prior disclosure regarding pricing of
production machinery;
- Prior disclosure letters regarding
partial rebates of freight and marine
insurance to exporters;
- Prior disclosure to
regarding classification of machinery
and equipment;
- Prior disclosure to on Automotive
Products Trade Act ("APTA") diversions;
- Prior disclosure regarding double
invoicing and transshipment;
- Prior disclosure of misclassifications
of wood products in GSP categories;
- Prior disclosure regarding possible
undisclosed royalties, license fees and commissions;
- Prior disclosure on possible
misclassifications and possible wrongful
NAFTA claims on imports from
Canada;
- Prior disclosure on possible
misclassification of petroleum
derivatives;
- Prior disclosure on non-declaration of
wall board material imports;
- Prior disclosure of value breakdown
reported for 9101 time pieces;
- Prior disclosure regarding
classification and valuation of methanol
imports.
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III.
TARIFF CLASSIFICATION
Represent
client interests in disputes with U.S. Customs over the proper tariff
classification of imported merchandise. This includes representation at
the Court of International Trade in litigation and at the U.S. Customs
Service through protest procedures, internal advice requests, and
preparation of ruling requests.
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Draft Singapore’s (third party) briefs
in WTO dispute between U.S. and EC on
Article II tariff bindings on local area
network equipment.
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Advise clients on GATT and U.S.
challenges to U.S. tariff classification
of sports utility vehicles.
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Protest tariff classification of two
types of sports utility vehicles from
Japan (resulting in duty refunds
in excess of $30 million).
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Plastic Covered Textile Materials ‑‑
application of chief value test to TSUSA
355.65‑355.85 (1992 Court of
International Trade case, Spradling v.
U.S.); and ruling requests to Customs
regarding HTSUS successor categories for
identical merchandise.
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Fasteners (200 different
bolts and screws) used in automobile
production ‑‑ protest proposed
reclassification to screws category,
Court of International Trade Appeal.
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Unfilled
binders for organizers/agendas --
stationery of paper vs. articles of
materials on covers.
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Configured steel blanks used to
manufacture automobile transmissions ‑‑
material vs. unfinished auto part (Court
of International Trade case ‑‑ Kasle
Steel v. U.S. --stipulated
judgment).
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Motor vehicles (golf cars and water
vehicles in knock‑down condition,
incomplete and unassembled) -- parts vs.
entireties treatment (ruling request).
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Tanks and pressure vessels in unfinished
condition ‑‑ steel materials vs.
unfinished articles (ruling request).
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Round steel stampings ‑‑ further worked
or not further worked (ruling
request).
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Beveled and/or perforated steel ‑‑
further worked or not further worked
(ruling request).
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Titanium based steel ‑‑ carbon vs. alloy
steel (two ruling requests).
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Corrugated sheet ‑‑ classification as
flat‑rolled or shapes and sections
(ruling request).
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Spice oleoresins -- Draft protests
against classification of food coloring
of vegetable matter.
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Nopalitos (cactus leaves) ‑‑ (ruling
request).
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Cement -- portland cement versus masonry
cement (ruling request).
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Concrete mixes – portland cement versus
unfinished concrete (ruling request).
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Flat-rolled steel – alloy vs. non-alloy
(CIT case -- Duferco Steel v. U.S. -
stipulated judgment).
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Salicyclic Acid (used in aspirin) ‑‑
Protest on whether suitable or not
suitable for medicinal use.
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Band Saw Steel (further worked or not
further worked) ‑‑ Protest and related
section 1592 action.
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Personal Water Craft ‑‑ water sport
equipment vs. pleasure vessels (ruling
request) -- $1.5 million annual
duty savings.
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Boron-containing flat-rolled steel --
carbon vs. alloy -- (ruling request).
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Buildings -- unfinished buildings vs.
individual parts categories -- (ruling
request).
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Tomato Powder -- dried tomatoes vs.
vegetables otherwise prepared or
preserved (protest and CIT case –
McCormick v. U.S.) -- $600,000 in
duty refunds.
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Plastic coated pile fabrics - plastic
(Ch. 39) vs. textile category (Ch. 60)
(protest).
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Unfinished glass / ceramic disks for
hard disc drives – ceramic versus glass
(appeal CAT-assigned import specialist’s
determination to NIS).
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Ceramic heaters for chemical vapor
deposition chambers (CVD) -- ceramics
vs. semiconductor machinery parts
(appeal CAT- assigned import
specialist’s determination to NIS).
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Mass air flow sensor heating elements
for catalytic converters – sensor parts
vs. electrical resistance heating
elements (appeal CAT-assigned import
specialist’s
determination to NIS).
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Ceramic roofs for etching chambers –
ceramics versus machinery parts.
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Backpack / handbag combination - appeal
CAT-assigned import
specialists'classification as handbag to
NIS.
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Heater blocks in semiconductor etching
chambers - electrical heating resistors
vs. ceramic articles - protests and
section 1520(c) petitions -
$350,000 in duty refunds.
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Bimetallic watches - base metal vs.
other metal (precious) - essential
character -protests and section 1520(c)
petitions - $450,000 in duty
refunds.
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Bimetallic watches - base metal vs.
other metal (precious) -98% base metal
in-laid with 2% gold -- ruling requests
to HQ and NY.
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Pioneer XM satellite trunk receivers -
ruling request.
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Binders
Chapters 42 vs. 39 and 63 -- oppose
port's proposed reclassification/rate
advance.
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Non-elastomeric fluoropolymers - 3904
vs. Ch. 99 reduced provision for ETFEs -
protests and section 1520(c) petitions -
$250,000 in duty refunds.
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Elastomeric fluoropolymers in irregular
slabs - 3904 (primary form) vs. 3920 (in
sheets) - oppose ports rejection and
reclassification.
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Protest Customs' classification of bath
& shower gels as bath preparations under
category subject to banana war
sanctions.
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Porcelain insulating tubes – insulators
or insulating fittings – ruling request.
*In all of the
finalized TSUS / HTSUS classification
matters noted above, the merchandise was
ultimately classified in the competing
category with the lowest duty rate.
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IV.
CUSTOMS VALUATION AND APPRAISEMENT
V.
GENERALIZED SYSTEM OF PREFERENCES
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Petition USTR to waive competitive need
limits on VCRs from Malaysia.
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| Petition USTR to waive
competitive need limits on VCRs from
Indonesia. |
| Ruling request to Customs
on whether direct shipment test is satisfied
for BDC product substantially transformed in
non‑BDC and returned to BDC for direct
shipment to U.S. (prior to statutory
reversal of Madison Galleries).
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Petition USTR to create separate tariff line
for nopalitos and waive competitive need
limits.
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Oppose removal of Malaysian rubber thread
from GSP list.
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Petition to reinstate Indian spice
oleoresins to GSP list after removal under
the Section 301 pharmaceuticals dispute.
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Petition to designate tomato powder (HTSUS
0712.90.75) from Morocco to GSP eligible
list.
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| Oppose domestic company's
petition to remove black pepper oleoresin
from GSP list. |
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Petition to designate kola nuts from Ivory
Coast to GSP eligible list and to create
separate tariff line.
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Oppose removal of chemicals used to make
tires from GSP list.
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Petition USTR to designate/waive competitive
need limits on four types of consumer
electronic products from Malaysia.
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| Petition to waive
competitive need limits on radio broadcast
receivers from Indonesia. |
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Draft petition to designate digital / XM /
satellite trunk radio receivers to GSP
eligibility.
- Return to
Top of Page
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VI. SECTION 301
| Oppose (including
testimony) inclusion of tomato powder from
Spain on retaliation list in oilseeds
dispute with EEC .
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Oppose inclusion of ginger and chili peppers
on retaliation list in 301 dispute over
China's market access restrictions.
- Return to
Top of Page
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VII.
COUNTRY OF ORIGIN AND MARKING ISSUES
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Draft legislation and work with
Congressional staffers to introduce bill
exempting spices from country-of-origin
marking requirements (Exemption
codified at 19 U.S.C. § 1304(g)).
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On behalf of Japanese steel exporting
associations, oppose Customs pre-NAFTA
proposal to apply new
change-in-tariff-heading origin criteria to
steel products.
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| Draft Government of
Singapore’s proposed origin rules on
petroleum and petrochemicals in WTO
harmonization negotiations. |
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On behalf of foreign antifriction bearings
industry, file comments with Customs
opposing U.S. proposal to use
change-in-tariff-heading origin rules for
enforcement of all Customs programs.
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Monitor and report on GATT country of origin
negotiations on harmonization, rules of
discipline and advise foreign interests of
U.S. origin practices and U.S. strategies in
the negotiations.
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File Ruling Requests with Custom
Headquarters regarding origin of various
types of U.S.‑made steel coated/galvanized
abroad.
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| File claims with Customs
Headquarters alleging non-compliance of
competitive imports with marking laws
(televisions and pipe fittings).
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Represent, advise clients regarding "country
of origin" requirements involving U.S.
imports under following programs:
- NAFTA -- Advise various companies on
country-of origin criteria for preferential
NAFTA
duty treatment and new U.S. marking laws
for goods shipped from NAFTA partners;
- U.S. steel VRAs: Ruling request and
Section 1592 defense concerning
country‑of‑origin of mirror‑polished steel
from VRA country processed in non‑VRA
country before importation; U.S.‑Canada
Free Trade Agreement ("FTA"): Advise
clients whether third country merchandise
processed in North America meets FTA
origin requirements in shipments between
U.S. and Canada (i.e., spices, galvanized
steel sheet, various automotive materials,
computer subassemblies and telephone
subassemblies);
- U.S. insular possessions program ‑‑ Ruling
request to Customs on whether apparel
assembled and sewn in Marianas are
eligible for U.S. duty exemption on products
from insular possessions;
- U.S. country of origin marking
requirements: Advise on application of
substantial
transformation test to articles
(particularly electronic products) produced
in foreign
countries and processed in the United
States after importation. Advise on
appropriate origin markings;
- File letters with Treasury opposing
proposed tariff shift rule in NAFTA marking
rules
for imported spices.
- Return to
Top of Page
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VIII.
IMPORT DUTY FORGIVENESS / DEFERRAL PROGRAMS
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Continuing advice to and representation
of retail trade clients on inventory control
and recordkeeping requirements, operator
agreements, HTSUS classifications,
procedures manual, admission and entry
procedures in FTZ distribution center;
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| Represent importers /
operators in activation of two motor vehicle
production plants designated as Foreign
Trade Subzones; |
| Structure subzone
operators' exportation procedures to achieve
minimum duty liability through duty
drawback, TIB, zone‑to‑zone transfers,
zone‑to‑bonded warehouse transfers and
in‑bond shipment and exportation.
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| Advise on Customs
requirements in establishing inventory
system and record‑keeping;
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| Ruling request to Customs
regarding application of U.S. duties to
imported materials manufactured in U.S. FTZ
and exported under transportation and
exportation procedures to insular
possessions. |
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Represent various importers in Customs
proceedings concerning whether domestic sale
for export violates TIB “one-sale”
restriction.
- Return to
Top of Page
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IX.
CUSTOMS ASPECTS OF ANTIDUMPING (AD) AND COUNTERVAILING DUTY (CVD)
ASSESSMENTS
| Oppose domestic uranium’s
petition to establish conditional release
period for uranium potentially subject to
AD/CV requirements .
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File over 100 protests with Customs
contesting various aspects of AD/CVD
assessments:
- Protest untimely assessments under
1504(d); subsequent CIT action (Okura & Co.
v.
U.S. – stipulated judgment);
- Multiple protests on untimely assessments
after 4‑year period in 1504(d);
- Protest assessments six years after rate
was finalized (at deposit rate) under laches
theory;
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Protest assessments
made on entries upon which proper notices of
suspension were
not issued;
- Protest assessments on entries not within
scope of investigation;
- Protest assessment of interest on imports
entered under bond without cash deposits;
- Protest failure to provide interest on
refunds under Section 1677g (with cash
deposits)
and under Sections 1505(c), 1520(d) for
pre-1980 entries;
- Protest assessments which failed to give
credit for amounts already deposited;
- Protest assessment at high preliminary
rates which were adjusted downward in final
determination or administrative review;
- Protest duties prematurely assessed (under
injunction); |
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Represent company seeking exclusion of HTSUS
9802.00.60 (806.30) entries from flat‑rolled
AD cases.
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Challenge Customs' attempts to collect AD/CVD
deposits beyond Customs 60-90 day rejection
period.
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Oppose Customs/DOC collection of AD/CV
duties on floor plate as flat- rolled – CIT
and 2002 CAFC Appeal – Duferco v. U.S. --
$2.5 million in refunds.
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File Offer in Compromise with Headquarters
for relief of countervailing duties and
interest on cotton yarn from Brazil.
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Advise companies of Customs consequences of
incorporating new companies to engage in
trade of goods not subject to
antidumping/countervailing duties.
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| Advise companies subject
to Title VII proceedings of relationship
between retroactive duty deposit
requirements of critical circumstances
provisions with Customs policy not to
require additional deposits beyond those
made at entry. |
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Challenge Customs assessment of AD duties in
DOC scope proceedings on portland cement.
- Return to
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X.
GENERAL CUSTOMS MATTERS
Represent and
advise Customs clients regarding:
| Export certificate
waivers under bilateral textile restraints
with embassies, Commerce Department and
Customs; |
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Export certificates on steel subject to
quantitative limits (e.q., actual versus
theoretical weight issues; clearing steel at
different port than where certificate filed;
entering steel with certificate issued under
previous restraint period; obtaining quota
credits for VRA steel exported from U.S.
without prejudicing exporters' rights in
future allocations; clearing interim VRA
shipments without certificate; entering VRA
steel for export without unlading);
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| Eligibility for duty
drawback; draft and submit to Customs
manufacturing substitution drawback
contracts on tobacco; |
| Customs' demand for
redelivery; |
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Application of Customs user fee and Harbor
Maintenance Fee to informal entries, HTSUS
Chapter 98 entries, and shipments of a
non‑commercial nature; |
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Submit claim to Customs seeking compensation
for merchandise damaged during inspection;
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Confidential treatment of importers' names
from Customs' public dissemination of
manifest information; |
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Request for reliquidations based on mistakes
of fact (e.g., entries from U.S. FTZs
inadvertently admitted in wrong status,
goods mistakenly entered under FTZ instead
of TIB, entries liquidated despite
importer’s request for extension);
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| Application of tax on
imports containing ozone depleting
chemicals; |
| Customs pre‑entry
classification program; |
| Shipper's Export
Declaration ("SED") requirements;
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| Submit license requests
to Office of Foreign Assets Control ("OFAC")
on
application of regulations to transactions
involving Cuba, Vietnam, Libya, Iraq, Iran
and South Africa and the former
Czechoslovakia. "Ruling requests" to OFAC
regarding legality of foreign incorporated
subsidiaries of U.S firms of doing business
with countries under sanctions; |
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Prepare applications for designation as bona
fide motor vehicle manufacturers under
Automotive Products Trade Act.
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Contact:
Vincent Bowen, Esq.
2515 K Street, N.W.
Suite 101
Washington, DC 20037
Phone: 202.965.7159
vbowen@vbcustomslaw.com
102 West Monroe Avenue
Alexandria, Virginia 22301
Phone: 703.820.0191
vbowen@vbcustomslaw.com
For 20 years, Mr. Bowen has represented and advised importers on Customs
requirements applicable to their import transactions. Clients have
obtained millions of dollars in duty refunds in Customs disputes &
millions more in duty savings on later transactions.
Mr. Bowen has extensive experience in all major areas of Customs law,
including: HTSUS tariff classification, Customs audits, valuation,
country-of-origin marking, customs penalty defense, defense of
liquidated damages claims, bonded import programs (FTZ, warehouse, TIB),
& preferential duty programs (NAFTA, GSP, CBI,Chapter 98).
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