As an experienced Customs law attorney, I have always assumed that clients retain attorneys not to do a good job or for trying their best, but to get good results. With this in mind, I handle Customs matters with the following approach -- Somewhere at sometime Customs said or did something that supports the client's position in the current matter. Support might be found in a massive body of Customs jurisprudence, including thousands of court cases, and over 160,000 published rulings; or in numerous other documents like directives, telexes, unpublished rulings (obtainable under FOIA), administrative e-mail instructions from Headquarters to the ports, regulatory history, in forgotten correspondence, and in obscure committee reports in HTS negotiating history; or in the memories and experiences of brokers, Customs officials, other importers, and attorneys who might have useful information they are willing to share. The job of a Customs law attorney is to compile the relevant material and have sufficient command over it to present it an manner that leaves no doubt as to what the requirements are, while anticipating potential opposing points of view and distinguishing authorities that might be perceived to support them. In my 18 years of practice as a Customs law attorney, this approach leads to consistently good results.