Amazon Joins Section 301 Litigation, Calls Tariffs Unconstitutional
Amazon threw its hefty weight into the Section 301 litigation inundating the Court of International Trade, alleging in a complaint that the lists 3 and 4A tariffs are unlawful under the 1974 Trade Act, violate Administrative Procedure Act rules against…
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sloppy rulemakings, and are unconstitutional because only Congress, not the executive branch, has the power to levy taxes. Amazon reported 2020 revenue of $386.1 billion and is believed now to be the second-largest Section 301 plaintiff by revenue behind Walmart, which sued the government 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 constitutionality grounds. Crowell & Moring is representing Amazon. Walmart’s attorneys are from Hogan Lovells. Both law firms have representatives that sit on the 15-member plaintiffs’ steering committee formed in late March to help manage the massive litigation.