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Cortney Morgan

An experienced attorney in the area of international trade and supply chain issues, Cortney advises foreign and domestic clients on all aspects of international trade regulation, planning and compliance, including import (customs), export controls, economic sanctions, embargoes, international trade agreements and preference programs.

In the latest developments regarding tariffs paid under the International Economic Emergency Powers Act (“IEEPA”), the U.S. Department of Justice (“DOJ”) has formally appealed the U.S. Court of International Trade’s (“CIT”) April 17, 2026, universal injunction ordering refunds to all importers to the U.S. Court of Appeals for the Federal Circuit (“Federal Circuit”).  The DOJ has

On June 2, 2026, the United States Trade Representative (“USTR”) proposed tariffs under Section 301 of the Trade Act of 1974 (“Section 301”) on imports from 60 countries for their failure to enforce prohibitions related to forced labor. The USTR found that these failures are unreasonable and burden U.S. commerce. The proposed tariffs range from 10% to 12.5%, though they do contain several carveouts.

On June 1, 2026, President Trump issued a proclamation reducing tariff rates on certain agricultural equipment, mobile industrial equipment and machinery, and heating, ventilation and air conditioning (“HVAC”) equipment under Section 232 of the Trade Expansion Act of 1962 (“Section 232”). In the same proclamation, President Trump also added aluminum lithographic plates and steel racks

On May 29, 2026, the Office of the U.S. Trade Representative announced it initiated an investigation of Vietnam under Section 301 of the Trade Act of 1974 (“Section 301”) regarding the country’s intellectual property protection and enforcement.

The USTR had identified Vietnam as a “Priority Foreign Country” in its April 30, 2026 Special 301 Report

On May 29, 2026, the U.S. Department of Justice (“DOJ”) indicated that it will appeal the U.S. Court of International Trade’s (“CIT”) universal injunction ordering U.S. Customs and Border Protection (“CBP”) to reliquidate final entries (entries more than 90 days past liquidation) and refund duties paid under the International Economic Emergency Powers Act (“IEEPA”) by

On May 27, 2026, following a closed-door conference in Euro-Notions Florida v. United States (CIT # 25-00595) (“Euro-Notions”), Judge Eaton issued two (2) orders which will require U.S. Customs and Border Protection (“CBP”) to explain the Government’s position on issuing IEEPA refunds for all entries, including those that have liquidated beyond the statutory reliquidation period

On April 23, 2026, the U.S. Department of Commerce (“Commerce”) published new procedures in the Federal Register for certain steel and aluminum producers to obtain tariff adjustments pursuant to Presidential Proclamation 10984. Proclamation 10984 authorized the Secretary of Commerce to reduce certain Section 232 metals tariffs implemented under Proclamations 9704 and 9705, as amended, for certain steel and aluminum producers in Canada and Mexico.

On April 20, 2026, U.S. Customs and Border Protection (“Customs”) announced the activation of Phase 1 of the Consolidated Administration and Processing of Entries (“CAPE”) for IEEPA tariff refunds. CAPE Phase 1 is limited only to certain unliquidated entries and certain entries within 80 days of liquidation. For more information about CAPE as well as

On April 15, 2026, the U.S. Court of International Trade (“CIT”) ordered U.S. Customs and Border Protection (“CBP”) and the Commerce Department’s Bureau of Industry and Security (“BIS”) to sit for depositions in a case filed by an importer seeking refunds of tariffs imposed under Section 232 of the Trade Expansion Act of 1962 (“Section 232”).

On April 6, 2026, Atmus Filtration filed a notice of dismissal in its challenge to the IEEPA tariffs.  Atmus Filtration v. United States, CIT #26-01259 (“Atmus”) was selected as the lead case by the U.S. Court of International Trade (“CIT”) on March 4, 2026.  Atmus became the torch bearer for all IEEPA cases