The following lawsuits were recently filed at the Court of International Trade:
Harmonized Tariff Schedule
The Harmonized Tariff Schedule (HTS) is a reference manual that provides duty rates for almost every item that exists. It is a system of classifying and taxing all goods imported into the United States. The HTS is based on the international Harmonized System, which is a global standard for naming and describing trade products, and consists of a hierarchical structure that assigns a specific code and rate to each type of merchandise for duty, quota, and statistical purposes. The HTS was made effective on January 1, 1989, replacing the former Tariff Schedules of the United States. It is maintained by the U.S. International Trade Commission, but the Customs and Border Protection of the Department of Homeland Security is responsible for interpreting and enforcing the HTS.
Importer and jewelry distributor Gunther Mele Limited fought for its preferred classification of its custom jewelry boxes, in an Oct. 28 complaint at the Court of International Trade. Arguing that CBP previously liquidated many of its jewelry boxes at its preferred rate, Gunther Mele also said that the clear make up of the boxes should qualify them for the importer's preferred tariff classification.
Importer BASF Corporation filed five complaints at the Court of International Trade on Oct. 28, challenging CBP's tariff classification of three of its vitamins and supplements. For two of the three substances, BASF is seeking classification under Harmonized Tariff Schedule heading 2936.
Importer Sakar International Inc. filed four complaints at the Court of International Trade on Oct. 28 to challenge the classification of its smartphone and tablet covers. Made predominantly of plastic or silicone, the covers were classified by CBP under Harmonized Tariff Schedule subheadings 4202.92.45, 4202.92.90 or 4202.99.90, dutiable at either 17.6% or 20%.
Importer Target General Merchandise filed a complaint at the Court of International Trade, arguing against CBP's analysis of the composition of its glitter/fabric ballet shoes. Target says the shoes should have been classified under a lower duty tariff provision for footwear with textile bottoms.
Importer DSM Nutritional Products, Inc. filed six complaints at the Court of International Trade on Oct. 27 seeking to secure its preferred Harmonized Tariff Schedule subheading for its beta-carotene with stabilizers and/or anti-caking agent imports. American International Chemical also filed an identical complaint in its case seeking the same outcome. All six cases are led by Robert Seely of Grunfeld Desiderio.
The following lawsuits were recently filed at the Court of International Trade:
The Court of International Trade on Oct. 25 reversed the dismissals of multiple tariff classification lawsuits over LED lamps after counsel for the plaintiffs argued that the events that resulted in the dismissals constituted "excusable neglect." Judge Leo Gordon ordered that the 10 dismissed cases be restored to the Customs Case Management Calendar (Target General Merchandise, Inc. v. United States, CIT #14-00283).
CBP misclassified imports of certain inflatable swimming pool floats and lounges, importer Swimways Corporation said in an Oct. 22 complaint at the Court of International Trade. Arguing against CBP's classification, Swimways leaned on a case it won at CIT in 2018 favoring its preferred Harmonized Tariff Schedule subheading for the pool floats (Swimways Corporation v. United States, CIT #13-00397).
Importer Cyber Power Systems (USA) Inc.'s telecommunications cables qualify for Section 301 China tariff exclusions and the duties it paid on the cables should be refunded, the importer argued in an Oct. 22 complaint at the Court of International Trade challenging CBP's denial of its protest, which sought to apply a particular exclusion (Cyber Power Systems (USA) Inc. v. United States, CIT #21-00200).