Amazon Joins S. 301 Litigation
Amazon threw its weight into Section 301 litigation inundating the U.S. Court of International Trade, alleging in a complaint Monday that the Lists 3 and 4A tariffs are unlawful under the 1974 Trade Act. It said they violate Administrative Procedure…
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Act rules against sloppy rulemakings and are unconstitutional because only Congress, not the executive branch, can levy taxes. Amazon reported 2020 revenue of $386.1 billion and is believed now to be the second largest Section 301 plaintiff behind Walmart, which sued March 8. Walmart reported $559.2 billion in revenue for the fiscal year ended Jan. 31. Both companies are the relatively few among the roughly 6,500 importer plaintiffs to challenge the tariffs on constitutional grounds. Crowell & Moring is representing Amazon. Walmart’s attorneys are from Hogan Lovells. Both law firms sit on the 15-member plaintiffs’ steering committee formed in March to help manage the litigation.