Hector Samuel Esquijerosa, Tariff Evasion, Florida 2023

MIAMI – In a shocking turn of events, Hector Samuel Esquijerosa, a 52-year-old Miami resident, has pleaded guilty to participating in a conspiracy to smuggle merchandise into the United States by means of false and fraudulent invoices presented to U.S. Customs and Border Protection (CBP), the agency responsible for collecting import duties.

According to court documents, Esquijerosa owned and operated two Miami-based companies, Production Tire Company and Premier Trade Corporation, which were in the business of importing tractor-trailer truck tires into the United States. However, Esquijerosa and his co-conspirators allegedly conspired with brokers, suppliers, and wholesalers of truck tires located in China, Canada, and the United Kingdom to evade anti-dumping and countervailing duties, or tariffs, applicable to truck tires manufactured in China.

The scheme involved causing the Chinese-origin truck tires to be transshipped to the United States through third countries, including Canada and Malaysia, and filing documents that falsely and fraudulently represented that the Chinese truck tires originated in countries other than China. In many instances, Esquijerosa and his co-conspirators created two sets of invoices – one that undervalued the truck tires and was presented to CBP, and the second that reflected the actual value of the truck tires.

The scheme resulted in a loss of revenue to the United States in excess of $1.9 million. Esquijerosa’s guilty plea to an information charging him with conspiracy to commit an offense against the United States has set the stage for a sentencing hearing, which is scheduled for February 24, 2025. He faces a maximum penalty of 5 years in prison.

HSI Miami investigated the case with assistance from CBP’s Automotive and Aerospace Center of Excellence and Expertise. Assistant U.S. Attorney Aimee Jimenez is prosecuting the case, while Assistant U.S. Attorney G. Raemy Charest-Turken is handling the forfeiture of assets.

The case is a stark reminder of the importance of vigilance in enforcing trade laws and protecting the revenue of the United States. As the investigation and prosecution of this case continue, it is clear that Esquijerosa’s actions have had far-reaching consequences for the country’s economy and trade policies.

For more information on the case, please visit the website of the District Court for the Southern District of Florida at www.flsd.uscourts.gov or http://pacer.flsd.uscourts.gov, under case number 24-cr-20436.

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