Section 301 Tariff Recovery: A Comprehensive Framework for U.S. Importers
Section 301 tariffs on Chinese imports have generated over $200 billion in collected duties since 2018. Following the Supreme Court's ruling on the constitutional boundaries of executive tariff authority, importers across every major sector now face a narrow window to recover overpaid duties. This analysis examines the recovery framework, filing pathways, and strategic considerations for maximizing refund potential.