Wherefore Software In Analyzing Substantial Transformation
Client Alert | 1 min read | 08.10.10
On August 6, 2010, Customs & Border Protection (CBP) published a final determination (75 Fed. Reg. 47609) that Avaya’s Unified Communication Solution was substantially transformed in the United States based upon the totality of the circumstances including installation of the Communication Manager software and the extensive effort at the installation site to integrate the largely foreign hardware components into a working system. CBP rejected Avaya’s assertion that the installation location of software that provides the functionality of a system or hardware could be the sole determinant of substantial transformation under CBP’s prior precedent, as the origin of the software has also been an important factor, and noted here that most of the software development had occurred at Avaya’s Colorado facility, although some ongoing software development now occurs abroad.
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Client Alert | 3 min read | 11.12.25
EPA Proposes Important Revisions to its PFAS Reporting Regulations
On November 10, 2025, the U.S. Environmental Protection Agency (EPA) released proposed regulations that, if adopted, would substantially alter the reporting obligations of companies that manufacture or import products containing per- or polyfluoroalkyl substances (PFAS). The proposed regulations would significantly reduce reporting burdens by exempting numerous products that currently trigger reporting requirements under EPA’s PFAS reporting regulations. The proposed regulations would also delay the current deadline for reporting.
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Key Takeaways to the State Attorneys General - Election Day 2025
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Supreme Court Oral Argument on Presidential Tariff Authority
