Mom / C&M Collection — IEEPA Tariff-Refund Filing (CAPE)

Created: 2026-05-27 · Separate project (Sam helping his mom's import business reclaim tariffs).
Status: ACTIVE — invoice received today, payment needed to begin the filing.
Privacy: family/business — Sam-only, never Mildred.

What this is

C & M Collection Intl LLC (Sam's mom's clothing-import company; "CM") is filing IEEPA tariff-refund claims through customs broker All-Ways Forwarding Int under CBP's CAPE program. (CAPE = the U.S. Customs refund process for IEEPA-era tariffs.)

Players

• Rivka Treitel — rivkat2000@gmail.com — runs / signs for C&M Collection. (Confirm: is Rivka Sam's mother, or a family member running it for her? Sam said "for my mom"; the prior insurance card said "Mommy/Rivka." Clarify.)
• All-Ways Forwarding Int (customs broker, Jamaica NY) — shipallways.com, 718-656-1200:
• Cristina Oliveira (Administration, x3126) cristina.oliveira@shipallways.com — the contact driving this.
• Billing/AR: ar_jfk@shipawf.com. Also cc'd: James Lee, David Paskes, Eli Schonfeld, Lovely Bodiongan.

The CAPE program (from All-Ways' Apr 30 email)

• Phase 1 (started Apr 20) prioritizes: certain unliquidated entries; entries liquidated within the past 80 days; entries with liquidation suspended/extended/under review.
• Fee (by # of entries): $750 (1–300) · $1,250 (300–500) · $1,750 (500–1,000) · $2,500 (1,000+). Extra services to finalize may add charges.
• Refund timeline: CBP est. 60–90 days (incl. a 45-day review). Extended/suspended entries pay out at liquidation (can be >90 days).
• Direct deposit: requires an active ACE Portal account linked to bank info. All-Ways offered to help set up ACE.

Timeline so far

• Apr 30 — All-Ways proposed the CAPE Phase-1 filing + fee structure.
• May 5 — Cristina asked Rivka to confirm to proceed.
• May 26 — Rivka confirmed: "YES I AM CONFIRMING TO TAKE CARE ON MY REFUND CLAIM."
• May 27 — Cristina sent invoice #B35534_01 (PDF attached, ~135 KB) and asked to proceed with payment.
• May 27 — Rivka forwarded the thread to Sam (ztreitel@gmail.com).

Immediate next steps

1. Pay invoice #B35534_01 to All-Ways to start the filing. (Amount = the fee tier, $750–$2,500 depending on entry count — exact figure is in the attached PDF; pull it.)
2. Verify the ACE Portal account is active + linked to a bank so CBP refunds direct-deposit. (Ask All-Ways for help if not set up.)
3. Confirm the entry count — it drives both the fee tier AND the size of the expected refund.

Sam's role + the cross-context

• Help Rivka/mom navigate this + compile her emails across folders (a Codex session is running on her computer for exactly this — getting refunds from forwarding tariffs / customs / international shipping). This doc is the shared pickup point so context compounds across Sam's sessions + hers.
• Bilingual: communications may be Hebrew + English — keep both in mind.

Open questions (for Sam)

• Exact invoice amount (read the PDF) + how many entries?
• Is Rivka = Sam's mother, or running it for her?
• Is the ACE Portal already set up + bank-linked?
• Total expected refund (the upside that justifies the fee)?

Source

Forwarded thread in Sam's personal inbox (ztreitel@gmail.com), 2026-05-27, Gmail thread 19e6ac15d81f4c65 — "Fwd: IEEPA CAPE FILING - C & M COLLECTION INTL LLC."