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Real Duty Recovery Case Studies

Company names anonymized per confidentiality agreements. Industry, state, and product categories are accurate.

$0
Total duties recovered
0
Protest filings
0%
CBP approval rate
6.2x
Average ROI on fees paid
Electronics California High Confidence

LED Commercial Lighting Manufacturer - $1.58M Recovered

A California-based LED commercial lighting manufacturer had been importing LED fixtures classified under HTS 8543.70.9650 (electrical apparatus NOS) at 6.5% duty for 4 years. Our audit identified that the products qualified under 8539.50.0040 (LED lamps) at free duty rate.

Was Filing As
8543.70.9650
6.5% duty rate
Correct Classification
8539.50.0040
Free duty rate
Binding Rulings Cited
HQ H298341 (2022) - CBP ruled LED light engine assemblies with integrated driver circuitry classify under heading 8539 as LED lamps when the LED elements constitute the primary component. NY N324156 (2023) confirmed this for commercial-grade LED troffer fixtures.
Outcome: Protest filed for 12 months of entries. CBP approved within 7 months. Refund of $1.2M in back duties plus $380K annual savings going forward. Client implemented correct classification immediately.
Total Recovery
$1.58M
Back-duty refund $1,200,000
Annual savings (ongoing) $380,000
Rate difference 6.5% to Free
CBP decision Approved
Timeline 7 months
Industrial Texas 3 Findings

Industrial Valve Distributor - $743K Recovered

Houston-based industrial distributor importing ball valves, gate valves, and butterfly valves from multiple countries. The audit found three separate misclassifications across valve types - the company's broker had used a single HTS code for all valve types.

Ball valves (stainless steel) +$312K
8481.20.0030 (5.6%) → 8481.20.0010 (2.0%) - Ruling: NY N289456
Gate valves (cast iron) +$198K
8481.30.9090 (5.6%) → 8481.30.1010 (Free) - Ruling: HQ H287123
Butterfly valves (pneumatic) +$233K
8481.80.9090 (5.6%) → 8481.80.1090 (2.0%) - Ruling: NY N301789
Outcome: Three separate protest filings for entries within the 180-day window. All three approved. CFO estimated $234K annual ongoing savings after reclassification.
Total Recovery
$743K
Misclassifications 3 findings
Protests filed 3 separate
CBP decisions All approved
Annual savings $234K ongoing
Electronics California PCBA Classification

PCB Manufacturer - $95K Annual Prevention

Silicon Valley PCB manufacturer importing bare PCBs and PCBA (printed circuit board assemblies). Their broker had classified all PCBAs under 8534 (printed circuits) rather than the specific 8473/8517 subheadings for their end-use application.

Key Finding
PCBAs designed specifically for telecommunications equipment classify under 8517.90.4400 at free duty rather than 8534.00.0020 at 3.5%. Binding Ruling NY N318734 (2021) - CBP ruled that PCBAs designed and pre-configured for specific telecommunications applications are parts of apparatus of 8517, classifiable in 8517.90.
Outcome: Entries within the 180-day window were outside the threshold for a full protest given timing. However, immediate reclassification going forward eliminated $95K per year in overpayment. Client also applied for a binding ruling to lock in the classification.
Annual Savings
$95K/yr
Type Prevention
Rate change 3.5% to Free
Audit time < 3 minutes
5-year value $475,000

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