Peacock Tariff Consulting helps Los Angeles and Long Beach importers navigate Section 301, Section 122, and IEEPA refund opportunities. We work with apparel, electronics, Amazon FBA, and furniture importers across the LA/LB port complex – independent of any customs brokerage, with fixed-fee and contingency engagements that suit SMB budgets. Combined LA + LB handle ~40% of U.S. containerized imports; every Section 301 action hits this complex first.
The Los Angeles / Long Beach port complex moves more containerized imports than any other gateway on Earth – roughly 14.5 million TEU combined in 2025. Roughly 40% of all U.S. containerized imports flow through it, weighted heavily toward Asia-Pacific origins. For SMB importers in apparel, electronics, toys, furniture, automotive parts, Amazon FBA, and 3PL fulfillment, LA/LB is the first place every China-related tariff action lands and the first place every refund opportunity opens up.
Peacock Tariff Consulting works with importers up and down the SoCal supply chain – from $5M apparel houses sourcing in Vietnam to Section 23250M furniture brands re-engineering their China exposure. We are independent (no brokerage; no logistics arm), bilingual where needed, and fluent in the Section 122, IEEPA refund, USMCA, and Section 232 frameworks that govern LA/LB importers in 2026.
Why LA / Long Beach importers benefit from an independent tariff advisor
Most LA/LB importers already work with a customs broker – and most brokers are excellent at filing entries. The gap is upstream: classification reviews, valuation strategy, refund identification, USMCA qualification, FTZ feasibility, and audit response. These are tariff strategy work, not entry filing, and they sit outside the typical broker engagement.
An independent tariff consultant brings three things a broker generally cannot: (1) absence of conflict – we have no incentive to keep an entry filing simple at the cost of a strategic refund; (2) classification depth – most disputes turn on the General Rules of Interpretation, not the rate table; (3) cross-jurisdiction view – many LA/LB clients have parallel Canadian or Mexican supply chains where USMCA leverage matters.
Section 301 and Section 122 – the LA/LB exposure profile
LA/LB sees the deepest Section 301 exposure of any U.S. port. China-origin goods cleared through these ports pay Section 301 add-ons stacked on top of base duty. The 2025 tightening of Section 321 de minimis added Section 122 exposure for most non-USMCA, non-Section-232 imports – directly affecting apparel, footwear, toys, electronics accessories, and small consumer goods.
Three plays we run for LA/LB Section 301 / 122 importers: (1) HS classification review, often shifting goods into a lower-rated subheading; (2) USMCA qualification analysis where the supply chain has Mexican production capacity (Section 122 exempt); (3) Vietnam origin documentation where production has shifted from China but trans-shipment scrutiny is high.
Amazon FBA tariff strategy – the post-de-minimis playbook
Amazon FBA sellers built their model around small-parcel direct-from-supplier flows. The 2025 de minimis tightening collapsed the $800-per-shipment cushion for most categories. FBA sellers now pay duty plus Section 301 plus Section 122 on shipments that previously cleared informal.
For LA-region FBA sellers, the playbook is: (1) move to formal entry consolidation through LA/LB rather than parcel-level air, (2) audit HTS classifications across the catalog (most FBA sellers have systematic classification errors), (3) file IEEPA refunds on the April 2025-February 2026 entries that paid the original IEEPA tariff, (4) consider FTZ activation if the volume justifies it.
Apparel and footwear: HTS classification and first-sale valuation
LA is the U.S. apparel importing capital. The combination of high duty rates (often 16-32% base, plus Section 301 and Section 122 stacks) and complex classification rules (knit vs. woven, fiber composition, garment construction) makes apparel one of the highest-leverage segments for tariff work.
Two recurring opportunities: (1) classification review – knit/woven distinction, fiber blend percentages, gender/age classification, all of which can move goods into materially different HTS subheadings; (2) First Sale for Export valuation – most LA apparel importers buy through Hong Kong or Vietnam middlemen, and a properly documented First Sale claim drops customs value 15-30%. See /first-sale-for-export-rule/.
Long Beach FTZ and bonded warehouse strategy
FTZ #50 (City of Long Beach) and FTZ #202 (City of Los Angeles) cover most of the importer hubs in the metro. For high-volume importers running manufacturing or substantial processing in the U.S. with imported inputs, FTZ activation can defer duty indefinitely and avoid Section 122 on re-exports.
Bonded warehousing serves a different need: temporary storage of imported goods before consumption, with duty deferred until withdrawal. For LA/LB importers running fast-turn distribution, bonded warehousing is often the right call; for those running slower turn or manufacturing/repackaging, FTZ is the bigger win. See /foreign-trade-zone-vs-bonded-warehouse/ for the decision framework.
IEEPA refund filings – what LA/LB importers should be doing now
CBP’s CAPE portal opened April 20, 2026 for IEEPA refund filings on entries between April 5, 2025 and February 24, 2026. Phase 1 covers approximately $127 billion of $166 billion collected. For LA/LB importers, this is one of the largest single refund opportunities in recent history.
Eligibility is gated by entry date, duty composition, and liquidation status. We run eligibility analysis on a flat-fee basis and file claims on contingency for filings above $50k. See /ieepa-refund-guide/ for the filing walkthrough.
How we work with LA/LB importers
Three engagement models cover most SMB needs:
- Tariff exposure assessment – fixed fee, 2-week turnaround, $2,500-$7,500 depending on SKU count. We model your annual duty including Section 122 / 301 / 232, identify recoverable refunds, and surface the highest-leverage classification or USMCA opportunities.
- IEEPA refund filing – contingency on recovery (typical 20-30% of recovery), or fixed fee. We do the eligibility analysis, prepare CAPE filings, manage CBP information requests, and book the recovery into your accounts.
- Ongoing tariff advisory retainer – monthly or quarterly. Best for $25M+ importers managing active SKU launches, supplier shifts, or regulatory exposure across multiple jurisdictions.
Frequently asked questions
Do I need a local LA tariff consultant or can a remote firm work?
Tariff consulting is paperwork-and-phone-call work, not a port-side service. We work with LA/LB importers entirely remotely. Most engagements involve no in-person meetings; everything runs through document exchange and scheduled calls.
How is Peacock different from my customs broker?
Brokers file entries; we work upstream of filings. We classify, value, qualify under FTAs, identify refunds, prepare for audits, and represent importers in disputes with CBP. We have no brokerage, so we have no incentive to keep a filing simple at the cost of a strategic move.
Can you help with Amazon FBA tariff issues?
Yes. FBA tariff work is one of our most common engagements for LA-region sellers – classification audits across SKU catalogs, IEEPA refund filings on past entries, post-de-minimis entry strategy, and Section 301 mitigation through Vietnam or USMCA shifts.
What does an LA tariff consultant cost?
Our exposure assessment runs $2,500-$7,500 fixed-fee. Refund filings can run on contingency (no recovery, no fee) or fixed fee depending on filing size. Ongoing retainers start at $3,500/month.
Are you affiliated with a customs broker or freight forwarder?
No. Peacock is independent. We work alongside your broker; we do not replace them; we do not refer business to or from any broker for revenue.
Get started
Book a free 20-minute Section 301 refund eligibility check for your LA / Long Beach imports.