Tariffs now change faster than most supply contracts can keep up with. In 2026 alone, the Supreme Court struck down the tariffs imposed under the International Emergency Economic Powers Act, a temporary global surcharge came and went, and new duties were layered on under other statutes. For a company that imports parts, materials, or finished goods, the difference between getting this right and getting it wrong is measured in margin.

Reams Law provides customs and tariff counseling to importers, manufacturers, distributors, and the businesses that buy from them, in Oklahoma, Texas, Missouri, and California. Call (405) 285-6878.

What we do

• Tariff exposure reviews. We identify which duties apply to your products — Section 232, Section 301, antidumping and countervailing duties, and others — and where exposure can lawfully be reduced.
• Refund claims. We help importers of record evaluate and pursue refunds of duties that were unlawfully collected or overpaid, including IEEPA duties, through U.S. Customs and Border Protection procedures, protests, and post-entry corrections, and we watch the deadlines that end those rights.
• Classification, valuation, and origin. The tariff classification, declared value, and country of origin of a product drive what you pay. We review these determinations, seek binding rulings where useful, and advise on first-sale valuation, exclusions, and duty drawback.
• Supply contract terms. Who bears a new tariff — you, your supplier, or your customer? We draft and negotiate tariff-allocation, price-adjustment, and refund-sharing clauses, and review Incoterms and importer-of-record responsibilities.
• CBP inquiries and penalties. We respond to requests for information, notices of action, detentions, and penalty notices, and prepare prior disclosures when an error is found.
• Compliance programs. Written procedures, broker oversight, and recordkeeping that satisfy the “reasonable care” standard.

Who we help

Manufacturers importing components, oilfield and industrial equipment suppliers, retailers and e-commerce sellers, agricultural businesses, and companies that are not the importer of record but are absorbing tariff costs through their suppliers’ price increases.

Why involve a lawyer and not only a broker

Customs brokers file entries. They generally do not negotiate your contracts, evaluate who owns a refund when costs were passed down the chain, protect privileged internal reviews, or represent you when CBP alleges a violation. Importers — not brokers — are legally responsible for the accuracy of every entry.

Related services

Trade compliance rarely involves just one agency. See our Sanctions & Export Controls and International Law pages. Reams Law has Chinese speakers available for consultations.

Talk to Reams Law

Call (405) 285-6878 or contact us online to schedule a consultation.

This page provides general information, not legal advice, and reading it does not make anyone a client of this firm. Laws change, and the right approach depends on the specific facts.