CIT Sides With Government in 'Backhoe' Classification Case
The government correctly classified counterweights for mini-excavators as "backhoe" parts under tariff subheading 8431.49.9044, meaning that they were not eligible for Section 301 tariff exclusion, ruled the Court of International Trade in a July 21 opinion. Judge Jane Restani sided…
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
with the government's dictionary definitions of "backhoe" and "excavator," rather than Norca's industry usage. Even if Norca’s argument about the commercial understanding is correct, "Norca cannot overcome legislative intent," said the court. The CIT cannot accept a commercial meaning that is at odds with the tariff schedule itself, Restani said in her ruling.