Wilton Appeals CIT Ruling on HTS Classification of Decorative Hole Punches

Wilton Industries appealed a Court of International Trade judgment that found in favor of CBP’s classification of its “Stampin Up!” decorative hole punches for use in scrap booking. Wilton had argued that they are classifiable as cutting machines under Harmonized Tariff Schedule Chapter 84 and should have entered duty free, but CIT said CBP correctly classified them as perforating punches under HTS Chapter 82, dutiable at 3.3 percent. CIT also threw out an agreement between Wilton and CBP that the judgment would only apply to 16 models of Wilton hole punches, instead applying the ruling to all 39 models at issue.