Navigating U.S. Customs regulations has never been more complex. Whether your company is seeking certainty through binding rulings, defending against tariff-related penalties, or responding to CBP inquiries, the risks are high — and the timelines are short. Errors in classification, valuation, origin, or compliance can trigger substantial duty bills, enforcement actions, and operational disruption.
Great Lakes Customs Law assists importers across all industries in the full spectrum of tariff, compliance, and post-entry matters. We provide strategic representation before CBP, Centers of Excellence & Expertise (CEE), and the Office of Regulations & Rulings, ensuring that your entries, disclosures, and filings are positioned for the best possible outcome.
Ruling Requests (Classification, Marking, Valuation, Origin & More)
Binding Ruling Requests give importers certainty. Before importing merchandise, or when compliance is unclear, CBP allows companies to request formal rulings on:
- Tariff classification
- Country of origin
- Marking requirements
- Valuation methodology
- USMCA eligibility
- Substantial transformation analyses
- Internal Advice Requests
A well-written ruling request eliminates guesswork and dramatically reduces enforcement risk. We prepare comprehensive submissions supported by legal precedent, product analyses, and persuasive argumentation — giving clients predictable duty outcomes and defensible compliance records.
Learn more about binding ruling requests
Protests Against CBP Decisions
Importers have the right to challenge adverse CBP actions through the formal protest process. We file and litigate protests involving:
- Classification and rate advances
- Valuation disputes
- Country-of-origin determinations
- USMCA eligibility denials
- Liquidation errors
- Supplemental Protests
When necessary, we prepare supplemental protests, requests for internal advice, and escalation to the Office of Regulations & Rulings to secure binding guidance.
Learn more about protests against Customs decisions
AD/CVD Scope Determinations and Administrative Reviews
When product eligibility under an AD/CVD order is unclear, we prepare:
- Scope ruling requests
- Circumvention analyses
- Administrative review submissions
- Responses to CBP or DOC questionnaires
Clients rely on us to obtain clarity on whether duties apply and to minimize exposure to retroactive assessments.
Learn more about AD/CVD duties and scope rulings
Drawback & USMCA Drawback
We advise on and file drawback claims involving:
- Same-condition drawback
- Unused merchandise drawback
- Rejected merchandise
- Substitution drawback
- Post-entry USMCA refunds
We ensure claims are timely, documented, and defensible, maximizing recoverable duty amounts.
Prior Disclosures
When importers discover compliance errors, a timely and properly drafted prior disclosure can eliminate or substantially reduce penalties. We help clients:
- Identify the scope of violations
- Quantify revenue loss
- Prepare comprehensive disclosures
- Negotiate duty repayment schedules
Our priority is minimizing exposure while strengthening long-term compliance programs.
Learn more about prior disclosures
Customs Valuation
We resolve disputes and ensure compliance relating to customs valuation under 19 USC 1401a, including:
- Related-party transactions
- First sale for export
- Assists and non-dutiable charges
These issues often require detailed fact development — something our firm is uniquely experienced in providing.
Country of Origin & Marking Compliance
Country of origin is a critical factor in U.S. customs compliance, affecting duty rates, eligibility for free trade agreement benefits, and strict marking requirements enforced by CBP. Determining origin is rarely straightforward, especially when multiple countries contribute materials, components, or manufacturing steps. Errors can trigger denied entries, extra duties, penalties, and costly delays. It involves an considerations of “substantial transformation,” meeting marking obligations under 19 USC 1304, responding to CBP origin verifications, and ensuring their goods qualify for preferential treatment.
Learn more about country of origin
Trademark Enforcement & Counterfeit Interception Strategies
We assist rights holders and importers navigating CBP’s IPR enforcement system, including:
- Recordation of trademarks
- Enforcement strategies
- Detention and seizure response
- Product authentication
- Counterfeit risk mitigation
Our guidance helps prevent unnecessary seizures and ensures legitimate products clear Customs efficiently.
Learn more about trademark enforcement
Responses to Requests for Information (CF-28) & Notices of Action (CF-29)
A CF-28 is often the first sign that CBP is questioning an import. How importers respond can determine whether a routine inquiry becomes a penalty case. We prepare complete, accurate, and strategic responses that protect our clients’ interests and reduce enforcement risk.
How can I get in touch for more information?
Great Lakes Customs Law was established in 2009 as a law firm for importers. We have helped hundreds of clients in the last 15 years with tariff strategy, compliance matters, and post-entry issues. Contact us at our Michigan office at 734-855-4999 or call our Chicago office at 773-920-1840.