Host: Cindy Allen

In this episode, Cindy Allen uses Taylor Swift’s “Anti‑Hero” to frame a frank look at how the trade community may be “the problem” when it over‑hypes uncertain outcomes—specifically, the long‑awaited Supreme Court decision on the IEPA tariffs. Cindy opens with a rundown of the first full week of 2026, focusing on growing confusion over valuation of steel and aluminum components for Section 232 duties and the wave of CBP Forms 28 and 29 now hitting importers. She highlights limited, high‑level CBP guidance, the strong FAQ work from NCBFAA, and cautions brokers not to drift into legal advice when it comes to component‑level valuation.​

Cindy then zooms out to reasonable care, arguing that CBP’s practical standard is rising because the agency now has sophisticated AI‑driven supply‑chain mapping tools that importers simply do not. As CBP expects more historic, component‑level data many importers never anticipated needing, companies are struggling to reach deep into multi‑tier supply chains where vendors themselves may not hold detailed records. She warns that technology investment will be essential to meet evolving expectations, even as the definition of “reasonable” shifts upward.​

The episode also touches on broader policy shifts, including a new FMC member and an importer registration/licensing bill floated as a possible alternative to tariffs—changes that could significantly expand CBP’s administrative responsibilities if enacted. Cindy closes by returning to “Anti‑Hero” and the IEPA Supreme Court case: after major trade publications and online chatter primed the industry for a decision that never came, she urges listeners not to become part of the problem by feeding speculation in unprecedented legal territory. Her own “crystal ball” points to a possible February decision, but with a clear warning to treat any prediction with caution and to focus instead on preparation, documentation, and patience.​

What You’ll Learn in This Episode

Why Section 232 steel and aluminum component valuation has become so contentious, and what CBP is asking for in current 28s/29s.​

How the reasonable care bar is effectively rising as CBP leverages AI and multi‑layer supply‑chain mapping tools.​

Why brokers should stick closely to written guidance and leave complex valuation/legal positions to counsel and CBP centers.​

What a proposed importer registration/licensing regime could mean for CBP and importers if it moves forward.​

How the trade community over‑hyped an IEPA Supreme Court decision that did not drop—and why speculation can make the industry “the problem.”​

Key Takeaways

Start now: gather steel and aluminum component valuation documents and organize them so you can respond quickly to CBP inquiries.​

Expect CBP to assume you know (and can prove) more about your supply chain than you realistically do today; plan technology and data improvements accordingly.​

Be wary of social‑media “deadline certainty” around the IEPA case; no one outside the Court knows the exact timing.​

Don’t be the “Anti‑Hero” of your own program—avoid spreading rumors, focus on facts, and stay ready for multiple legal and policy scenarios.​

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