U.S. Tariffs and Supply Chains: Using the First Sale Rule to Reduce Customs Costs

By Tech Legal Partners

In recent years, U.S. import tariffs have become a strategic issue for companies operating in global supply chains. In addition to ordinary duties under the Harmonized Tariff Schedule of the United States (HTSUS), many businesses are now facing additional tariffs introduced through trade and economic security measures, with a direct impact on landed costs and profit margins. As a result, tariff management can no longer be treated as a post-import compliance exercise.

Companies are increasingly integrating customs planning into their supply chain and pricing strategies to manage exposure in a lawful and sustainable way.

One of the most effective tools available under U.S. customs law is the First Sale Rule. When a supply chain involves multiple parties—such as a manufacturer, an intermediary, and a U.S. importer—this rule may allow the customs value to be based on the price of the first sale, rather than the final sale to the U.S. buyer. Because ad valorem duties are calculated on declared value, applying the First Sale Rule can lead to meaningful duty savings.

The First Sale Rule is not automatic. It requires a clearly structured supply chain, arm’s-length pricing, and evidence that the goods were clearly destined for export to the United States at the time of the first sale. U.S. Customs and Border Protection increasingly focuses on the economic substance of transactions and on the quality and consistency of supporting documentation.

For this reason, the First Sale Rule should be designed in advance, through coherent contracts and internal processes, rather than applied retroactively. When properly implemented and coordinated with other customs planning tools, it can become a practical cost-optimization strategy for companies importing goods into the United States, helping them remain competitive in an increasingly complex trade environment.

Tartuflanghe Opens New Multifunctional Space in Miami

By Tartuflanghe USA

A new hub for Italian truffle culture in the U.S.

Founded in the heart of the Langhe hills and internationally recognized for its white truffle excellence and product innovation, Tartuflanghe has recently opened a new space in Miami, strengthening its presence in the U.S. market.

Located in the city’s vibrant core, the new venue serves as a multifunctional hub to introduce American audiences to the richness of Italian truffle culture. It features a showroom with seasonal fresh truffles, a curated selection of the brand’s gourmet specialties, and customizable gift boxes for personal or corporate gifting.

More than just a retail location, the space is designed to host B2B meetings, truffle tastings, chef-led cooking sessions, educational masterclasses, and curated culinary experiences tailored to professionals in the food and hospitality industries. The venue is also available for private events and exclusive activations in collaboration with local and Italian partners.

This opening represents a strategic milestone for the company’s U.S. operations, offering a physical anchor for connecting Italian artisanal excellence with key American buyers, distributors, and institutions.

To further enrich the brand experience, the new space will soon host a series of cultural collaborations, including immersive activations developed with design partners. These collaborations aim to blend food, art, and storytelling, enhancing the way American audiences engage with the heritage and contemporary creativity behind the truffle world.

Tartuflanghe has been present in the U.S. since 2018 with an official branch, managing both B2B operations and direct-to-consumer sales via its American warehouse. The new Miami space will serve as a regional base for activities throughout the Southeast and beyond, positioning the company to better engage with the growing demand for high-end Italian food products in the area.

For more information, taste@tartuflanghe.us

Client Advisory – U.S. Supreme Court Hearing on IEEPA Tariffs: How Importers and Exporters Can Protect Their Rights

By Fratelli McNeese Inc

Today, the U.S. Supreme Court is hearing arguments on the legality of the tariffs imposed under the International Emergency Economic Powers Act (IEEPA), enacted in prior administrations to address perceived national-economic threats. Lower courts (CIT and CAFC) have already expressed serious doubts about the lawfulness of these tariffs, opening the possibility of a partial or full annulment. However, it is important to note that any refunds will not be automatic: the Court may limit relief to the named plaintiffs or certified class members in the pending lawsuits.

Best Practices for U.S. Importers

  1. Review CBP Entry Summaries (Form 7501) to identify entries that included IEEPA-related duties.
  2. File Post Summary Corrections (PSC) for any unliquidated entries still within the correction window.
  3. File Protests within 180 days of liquidation to preserve refund rights.
  4. Request Suspension of Liquidation from CBP, citing the ongoing Supreme Court litigation.
  5. Keep all documentation—entry summaries, proof of payment, and broker correspondence—for at least five years.
  6. Review and update sales contracts to include tariff refund sharing and change-in-law clauses.
  7. Document payment of U.S. duties (in invoices, purchase orders, and entry records) to establish a direct financial interest.
  8. Consider joining a group or protective filing at the U.S. Court of International Trade (CIT) to secure refund rights.
  9. Consider utilizing a Free Trade Zone (FTZ) until the Supreme Courts makes its decision.
  10. Evaluate participation in advocacy coalitions such as “We Pay the Tariffs,” which provide valuable updates and coordination opportunities, though membership alone does not preserve individual refund rights.

Last but not least, coordinate closely with your customs broker to monitor liquidation status and potential corrections.

Next Steps

  • Expected Supreme Court Decision: April–June 2026
  • Recommended actions by December 2025: complete PSC and protests; evaluate participation in group or class actions.

For tailored assessments of your IEEPA exposure and refund strategies:                                    

 Fratelli McNeese, Inc., Manhattan, New York – Atlanta, Georgia, USA    info@fratellimcneese.com www.fratellimcneese.com

A Night of Design, Heritage & Future Vision: Pininfarina’s 95th Anniversary at PAMM

By Pininfarina of America Corp

On November 5th, Pininfarina marked its 95th anniversary with an unforgettable evening at the Pérez Art Museum Miami, an event that felt as much like a celebration of legacy as a look ahead at the next chapter. Guests from across architecture, mobility, product design, and the broader creative community gathered to honor nearly a century of shaping experiences, environments, and iconic forms.

The night opened with remarks from the Consul General of Italy in Miami, Hon. Michele Mistò, along with Pininfarina of America leaders Claudio Da Soller, Paolo Trevisan, and Samuele Sordi. Their welcome set the tone for an evening rooted in creativity, collaboration, and the company’s enduring human-centered design ethos.

A standout moment was the panel discussion, “A Journey Through Design: 95 Years of the Pininfarina Ecosystem.”Rather than simply revisiting the past, panelists explored how Pininfarina’s design language continues to evolve, from legendary automotive icons to architecture, interiors, industrial design, and future mobility. The conversation highlighted a shared commitment to designing meaningful human experiences in an ever-changing world.

The evening also marked the announcement of a significant partnership with Istituto Marangoni Miami: a scholarship initiative valued at more than $100,000 to support emerging interior designers. It was a powerful nod to the future, ensuring new talent has the opportunity to carry forward Pininfarina’s spirit of innovation.

Guests were then treated to a teaser of the upcoming documentary Story of a Legend. Pininfarina, before transitioning into a reception featuring a curated exhibition of models, furniture pieces, framed project visuals, and an impressive lineup of Pininfarina-designed vehicles and boats. With Biscayne Bay as the backdrop, the night perfectly captured the company’s blend of timeless elegance and forward-thinking vision.

ENGEL & VÖLKERS ARRIVES IN WEST PALM BEACH: A NEW ERA OF LUXURY REAL ESTATE BEGINS

BY veronicazorzi.evrealestate.com

Engel & Völkers has officially launched in West Palm Beach, marking a new chapter for luxury real estate in one of Florida’s most sought-after destinations. With a legacy of excellence and a global reputation built on trust, exclusivity, and deep market knowledge, the brand is set to redefine luxury living.

Christian Völkers, a co-founder of Engel & Völkers, emphasizes the company’s philosophy: “We link together the aspirations of discerning individuals around the world, be it in a private or a business context. With total passion.” This statement encapsulates Engel & Völkers’ core values of Competence, Exclusivity and Passion, which have driven its global success for over four decades globally and now guide its mission in West Palm Beach.

West Palm Beach, known for its sun-drenched beaches, world-class dining, thriving arts scene, and unparalleled real estate, attracts high-net-worth individuals globally. The new shop’s Managing Broker Veronica Zorzi highlights the company’s role in serving clients who expect not only beautiful homes but also trusted guidance, insight, and discretion in this global destination.

The Engel & Völkers West Palm Beach Team comprises Enrique Urdaneta and Jose Antonio Oliveros, License Partners, Diema Diaz, Director of Strategic Alliances, and hand-selected real estate advisors with local expertise and an international perspective. They are committed to delivering white-glove service and navigating complex luxury transactions, equipped with the tools, technology, and training that have made Engel & Völkers a household name in luxury markets worldwide. This new shop invites clients to experience real estate where every interaction is personal, every detail matters, and every aspiration is met with total passion. The future of luxury real estate has arrived in West Palm Beach.

For info: westpalmbeach@evrealestate.com

Smart Year-End Tax Planning: What U.S. Businesses Should Do Before December 31

By Zomma Group

As the year draws to a close, business owners have a valuable opportunity to optimize their tax position and start the new year on stronger financial footing. Year-end tax planning is more than just a compliance exercise, it’s a strategic moment to align financial performance with long-term goals.

Before December 31st, U.S. businesses should review a few key areas:

  1. Accelerate Deductions and Defer Income: If cash flow allows, consider paying certain expenses before year-end, such as bonuses, rent, or vendor invoices to reduce taxable income for 2025.
  2. Take Advantage of Section 179 and Bonus Depreciation: Businesses investing in equipment or technology may be able to write off significant portions of the cost immediately.
  3. Evaluate Retirement Contributions: Contributions to qualified plans not only benefit employees but also provide meaningful deductions.
  4. Review Estimated Taxes and Loss Carryforwards: Check quarterly tax payments and analyze any net operating losses that can offset future income.
  5. Check Entity Structure and State Nexus: Growth, remote work, and interstate operations can change tax exposure, making this the right time for a structural review.

As always, every situation is unique, especially for international clients balancing U.S. and foreign tax considerations. Consulting with your CPA or tax advisor before year-end ensures you make the most of every opportunity.

At ZOMMA Group, we specialize in helping U.S. and international individuals and businesses navigate complex cross-border tax planning. Reach out before Year-end to prepare for a stronger and more tax-efficient 2026. luca.cancellieri@zommagroup.com 

IRINOX North America: Preserving Freshness, Elevating Kitchens

By Irinox North America

Irinox North America, part of the Italian-based Irinox S.p.A., continues to lead the industry in blast chilling and shock freezing technology, helping chefs and operators across the U.S. and Canada preserve food quality, safety, and freshness like never before.

Designed and manufactured entirely in Italy, Irinox systems represent the perfect blend of innovation, craftsmanship, and sustainability. The company’s latest model, the EasyFresh® Next R290, features a natural refrigerant and advanced energy-saving technology to deliver exceptional performance while reducing environmental impact.

This new generation of equipment optimizes every stage of food preparation, rapidly and safely chilling or freezing food to maintain flavor, texture, and nutrients. From restaurants and hotels to hospitals and school kitchens, Irinox helps professionals improve efficiency, minimize waste, and ensure consistent quality in every dish.

Irinox North America is also proud to announce the launch of its newly renovated website, designed to offer a more intuitive and engaging experience. Visitors can now explore the full range of blast chillers, shock freezers, and holding cabinets while discovering tailor-made solutions for every kitchen. The new Guided Path tool helps users find the perfect Irinox model in just a few simple steps, making the selection process easier and more personalized than ever.

As Irinox continues to expand its North American presence, its mission remains clear: to deliver intelligent, eco-conscious solutions that redefine freshness and set new standards for food preservation.

Learn more at: https://www.irinoxprofessional.com/en_us

Canossa & Cavallino: Italian Excellence in Motion

By Canossa Events North America

Canossa North America, part of the Italian-founded Canossa Events, specializes in creating extraordinary automotive experiences that blend driving passion, cultural heritage, and refined lifestyle. Since 2011, Canossa has earned a global reputation for events that celebrate authenticity, craftsmanship, and Italian elegance. www.canossa.com

In 2020, Canossa acquired Cavallino Inc., publisher of the iconic Cavallino Magazine and organizer of Cavallino Classic, the world’s most prestigious Concorso d’Eleganza dedicated to Ferrari.

www.cavallino.com

The next edition, taking place in February 2026 during Valentine’s Day and Presidents’ Day weekend, will mark the 35th anniversary of Cavallino Classic. Hosted at The Boca Raton, this milestone event will feature the Tour d’EleganzaCavallino Night, the Concorso d’Eleganza, and the Cavallino Auction by RM Sotheby’s, offering collectors a rare opportunity to acquire historic Ferraris.

Luigi Orlandini, Chairman & CEO of Canossa and Cavallino, continues to lead the brand’s global expansion with passion and vision. In 2023, Enzo Mattioli Ferrari, great-grandson of Enzo Ferrari, joined Cavallino Inc. as President, bringing added heritage and prestige to the Cavallino legacy.

With a growing presence in the United States, Canossa offers unique opportunities for premium brands to engage with a discerning audience that values design, performance, and lifestyle. Through Cavallino and its curated experiences, Canossa continues to promote Italian excellence while building cultural bridges between Italy and the U.S.

Dolomites Beauty Brings Italian Skincare Excellence to the U.S.

By Kokka Cosmetics US

Dolomites Beauty is delighted to announce its official debut in the U.S. market, a premium Italian skincare brand inspired by the purity of the Dolomite Mountains.

Founded on the philosophy of blending alpine botanicals with advanced dermocosmetic science, Dolomites Beauty develops high-performance formulas designed to nourish, protect, and revitalize all skin types. Each product reflects the excellence of Italian craftsmanship and the balance between nature and innovation.

As part of its U.S. debut, the company is introducing two signature collections:

The Dolomites Beauty Collection – featuring sensorial cleansers, hydrating creams, and targeted treatments formulated with natural actives.

The MyCli Collection – focused on advanced scientific formulations, including serums, renewing cleansers, and barrier-repair treatments.

Dolomites Beauty has also expanded its presence in the U.S. with the opening of its first retail boutique in West Palm Beach (701 S. Olive Ave, Suite 119), offering American consumers a direct experience of its Italian heritage. In addition, the brand is now online, making it easy to explore its full range of skincare products and shop directly at www.dolomitesbeauty.com.

For any questions or further information, feel free to reach out to us at info@dolomitesbeauty.com

Stay connected and follow us on social media for the latest updates:

Instagram: @dolomites.beauty

EssilorLuxottica Unveils the Next Generation of Eyewear at MetaConnect

By EssilorLuxottica – (Massimo Sapone SVP North America Logistics & Distribution)

At EssilorLuxottica, we believe our eyes are the gateway to human empowerment. That vision took another leap forward this week at Meta Connect, where we unveiled the next generation of smart glasses – products that signal a defining moment for both our company and the broader wearables industry.

Three new launches highlight the breadth of what’s possible when eyewear meets technology:

·     Ray-Ban Meta Gen2: the evolution of the world’s best-selling AI glasses, now with longer battery life, enhanced camera quality, and new styles that can be paired with Transitions Gen S lenses.

·     Oakley Meta Vanguard: the next step in athletic intelligence. Designed for performance, these glasses integrate a 12MP ultra-wide camera, open-ear audio, and advanced wind noise reduction—plus seamless connection to Garmin and Strava for real-time performance data. Swappable Oakley® PRIZM™ Shield Lenses allow customization for both function and style.

·     Meta Ray-Ban Display: a forward-looking prototype offering a full-color visual display inside the lenses, previewing how AI glasses may soon deliver messages, notifications, and contextual information directly in the wearer’s field of view.

These introductions are more than new products: they represent the continuation of a journey that began over a decade ago. Eyewear is now one of the fastest-growing categories in wearable technology, and with our deep expertise in vision and design, EssilorLuxottica is uniquely positioned to shape its future.

The opportunity is clear: technology, health, and lifestyle are converging, and glasses are becoming an everyday platform for empowerment.

What we launched this week underscores not only where the industry is headed, but how EssilorLuxottica is heping to build that future.

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