US Agrees to Apply Section 301 Exclusions to Certain Samsonite Luggage Entries
The U.S. agreed to apply Section 301 China tariff exclusions to some of Samsonite's luggage imports, according to a stipulated judgment filed at the Court of International Trade on Feb. 9 (Samsonite v. United States, CIT # 24-00031).
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Samsonite filed suit in 2024 to contest CBP's decision not to apply Section 301 exclusions to Samsonite's products, which were liquidated under Harmonized Tariff Schedule subheadings 4202.11.0030, dutiable at 8%; 4202.92.0400, dutiable at 7%; or 4202.92.3120, dutiable at 17.6%. The goods, which consist of "various luggage articles, including backpacks and briefcases," also were hit with either a 10% or 25% Section 301 tariff.
In accordance with the stipulated judgment, CBP will apply one of the following three Section 301 exclusions to Samsonite's products: exclusions for briefcases under subheading 4202.11.0030, backpacks with a hydration system under subheading 4202.92.0400 and backpacks under subheading 4202.92.3120.
Samsonite's initial lawsuit covered 27 different product codes; however, the stipulated judgment, and related Section 301 refunds, only covers 14 different product codes.