Importer Cozy Comfort filed its opening brief at the U.S. Court of Appeals for the Federal Circuit on Aug. 25, arguing that the Court of International Trade was wrong to find that the company's product, The Comfy, is a pullover and not a blanket (Cozy Comfort v. United States, Fed. Cir. # 25-1889).
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
The Customs Rulings Online Search System (CROSS) was updated between Aug. 19 and Aug. 21 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
CBP improperly classified certain toy lips as candy under Harmonized Tariff Schedule Chapter 17 instead of "other toys" under Chapter 95, said importer Imaginings, doing business as Flix Candy, in a complaint last week at the Court of International Trade. Flix said that while the lips consist of two components, the plastic lips and a candy lollipop, the lips give the item its "essential character" and thus qualify the goods for Chapter 95 classification (Imaginings 3, d/b/a Flix Candy v. United States, CIT # 21-00403).
Two 3D-printing pen kit importers moved for judgment Aug. 25 saying their products are demonstrably toys, not hand tools, based on the Carborundum factors (Quantified Operations v. United States, CIT # 22-00178).
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
Cigarette manufacturer Scottsdale Tobacco said in an Aug. 13 motion for judgment that it was wrongly denied drawback for its Canada-origin paper-wrapped cigarettes entered in 2018 and 2019 (Scottsdale Tobacco v. United States, CIT # 24-00022).
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
The Customs Rulings Online Search System (CROSS) was updated on Aug. 15 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):