The Court of International Trade on Aug. 13 held that seven different types of Target General Merchandise's LED lamps are properly classified under Harmonized Tariff Schedule heading 9405, which provides for lamps and lighting fittings "having a permanently fixed light source" not specified anywhere in the tariff schedule. Judge Lisa Wang said the LED lamps don't qualify for classification under heading 8543, since goods under chapter 85 are "generally limited to electrical lamps that are components within equipment, rather than those used independently in the home." The judge then said the products, which consist of "various string light models," specifically qualify for subheading 9405.30.00, which provides for lighting sets "of a kind used for Christmas trees."
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. 5-7 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):
The U.S. filed a motion for default judgment at the Court of International Trade on Aug. 10 against importer Rago Tires, seeking $56,435.48 for gross negligence in classifying its tires as not subject to antidumping duties and countervailing duties (United States v. Rago Tires, CIT # 24-00043).
The Commerce Department on Aug. 8 calculated an individual countervailing duty rate for exporter Jiangsu Senmao Bamboo and Wood Industry Co. on remand in a case on the administrative review of the CVD order on multilayered wood flooring from China for the 2017 review period. Commerce gave Jiangsu Senmao a 2.4% CVD rate in response to an instruction from the Court of International Trade to individually review the respondent (Jiangsu Senmao Bamboo and Wood Industry Co. v. United States, CIT # 20-03885).
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
The following lawsuits were filed recently at the Court of International Trade:
The U.S. filed a motion for default judgment on Aug. 7 against importer E-Dong, U.S.A. in pursuit of $234,748.30 in lost revenue due to the importer's negligent failure to pay a federal excise tax on its "Korean distilled beverage soju." The government said E-Dong lied on customs forms by misclassifying the distilled liquor as rice wine, adding that these misstatements "constitute negligent violations for failure to exercise reasonable care and competence" (United States v. E-Dong, U.S.A., CIT # 24-00066).
The U.S. agreed to liquidate importer SW Technologies' nitrile rubber globes under the importer's preferred Harmonized Tariff Schedule subheading -- a move which will see CBP refund SW Technologies ordinary customs duties and Section 301 tariffs. The goods were initially imported under HTS subheading 4015.19.1010, which covers non-medical gloves at a 3% duty rate. SW Technologies argued at the Court of International Trade that the gloves should have been classified under the duty-free subheading 4015.19.0550 as medical gloves. Per a stipulated judgment at CIT, the U.S. will liquidate the importer's entries under its preferred subheading and secondary subheading 9903.88.39, which exempts the goods from Section 301 duties (SW Technologies v. U.S., CIT # 23-00119).
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York: