Jennifer Horvath, Author at Braumiller Law Group

Void stamp over Form 5106 document for import record correction.

CBP Can Now Void Importer of Record Numbers for Inaccurate Form 5106 Data

October 2, 2026

By Jennifer Horvath, Partner at Braumiller Law Group and Heather Tschirhart, Law Clerk

On September 18, 2026, U.S. Customs and Border Protection (CBP) began enhanced enforcement of importer of record (IOR) identity data on CBP Form 5106. CBP announced the enforcement program in a general notice published in the Federal Register. Accuracy of Importer of Record Data Submitted to CBP.

Fraud detection concept with magnifying glass over financial documents and a "Fraud Detected" alert.

Updates to DOJ and CBP Trade Fraud Task Force

June 9, 2026

By Jennifer Horvath, Partner at Braumiller Law Group

The Trade Fraud Task Force, established last year, is gaining even more teeth. The Trade Fraud Task Force (Task Force) is a cross-agency effort established in August 2025 between the DOJ and U.S. Customs and Border Protection (Customs or CBP) and Homeland Security Investigations (HSI).

Japan and U.S. Trade Agreement

August 2, 2025

By Jennifer Horvath, Partner at Braumiller Law Group

After challenging negotiations and rising tariff tensions, the U.S. and Japan have reached a trade deal. This agreement precedes the August 1st tariff deadline, preventing a scheduled 25% tariff increase on Japanese products. The deal includes substantial Japanese investments in the U.S.

CAFC Refuses to Reverse CIT Decision on Reliquidation Order, Target, Home Products Litigation

August 4, 2023

By Jennifer Horvath, Partner at Braumiller Law Group

This article examines Target Corporation v. United States, Slip Op. 23-106 (Ct Int’l Trade July 20, 2023), a recent ruling by the Court of International Trade (CIT) and its implications on liquidation matters. The court granted the government’s request to dismiss Target’s case, which aimed to invalidate a CIT order instructing Customs and Border Protection (CBP) to reliquidate Target’s metal-top iron tables at a higher dumping rate.

Using CBP’s Enforcement Statistics to Assess Forced Labor Risk in the Supply Chain

June 5, 2023

By Jennifer Horvath, Partner and Harold Jackson, Associate Attorney at Braumiller Law Group

The U.S. continues to spearhead enforcement against imported goods that were made using forced labor, and public enforcement statistics can help your company assess risks of forced labor.

Made in the USA Labeling Rule – What There is to Know About Increased Enforcement Within the Federal Trade Commission

December 8, 2022

By Jennifer Horvath, Partner, and Brandon French, Associate, BLG

The Federal Trade Commission (“FTC”) has recently begun placing more of an emphasis on Made in the USA (“MUSA”) labeling violations. A MUSA violation occurs when a company labels its product with “Made in the United States” or “USA Made Products,” among other similar phrases, when in fact the country of origin (“COO”) of the product is not the United States.

Understanding the Statutory Four-Year Review Period of the Tariffs

June 12, 2022

By: Jennifer Horvath, Partner, and Brandon French, Associate,
Braumiller Law Group

Many importers are eagerly awaiting the United States Trade Representative’s (“USTR”) required four-year review of the Section 301 Chinese tariffs. Section 301 of the Trade Act of 1974 grants the Office of the USTR a range of responsibilities and authorities to investigate and take action to enforce U.S. rights under trade agreements and respond to certain foreign trade practices.

Understanding the America Competes Act of 2022 – What Upcoming Major Changes to International Trade Law Should You Know About?

February 7, 2022

By: Jennifer Horvath, Partner, and Brandon French, Associate,
Braumiller Law Group

The House Committee on Science, Space, and Technology recently voted to advance the America Competes Act of 2022 “the Act.” This comes after the Senate passed its version of the bill, the U.S. Innovation and Competition Act, in June of 2021. The focus of the Act is to strengthen America’s scientific and technological activities in the 21st Century, in order to be able to compete with China in these critical fields in the future.

Updated Requirements to HTS 9801.00.10 – U.S. and Foreign Goods Returned

October 5, 2021

By: Jennifer Horvath, Partner

U.S. CBP recently released updated requirements for importers and brokers regarding HTS subheading 9801.00.10, U.S. and Foreign Goods Returned. Often called a “9801 Claim,” importers can generally use this special duty-free tariff provision when merchandise is exported from and returned to the United States, so long as it is not advanced in value/condition, regardless of country of origin.

USMCA Proposed Rule Change – Expanding Part 102 Marking Rules

August 5, 2021

By Jennifer Horvath, Partner, Braumiller Law Group

U.S. Customs and Border Protection (“CBP” or “Customs”) recently released a proposed rule (FR 86 35422) which would expand the usage of the U.S. – Canada – Mexico Agreement marking rules found in 19 C.F.R. Part 102 (herein after “Part 102”).

China… Vietnam…What’s Next?

December 12, 2020

By Jennifer Horvath, Partner, BLG

Many people are aware of the Section 301 investigation into the unfair trade practices of the People’s Republic of China (PRC). However, a similar investigation has recently been initiated by the United States Trade Representative (USTR) into actions by Vietnam.