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).
Harmonized Tariff Schedule
The Harmonized Tariff Schedule (HTS) provide classification provisions and 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 CBP is responsible for interpreting and enforcing the HTS.
The Court of International Trade should reconsider its dismissals of multiple classification lawsuits over LED lamps because the events that resulted in the dismissals constituted "excusable neglect," counsel for Target and other LED importers argued in an Oct. 15 motion. In 10 cases making the classification challenge, the plaintiffs' counsel, John Peterson of Neville Peterson, argued that the plaintiffs' failure to extend the case's stay on the Customs Case Management Calendar "reasonably resulted from events both practical and circumstantial" (Target General Merchandise, Inc. v. United States, CIT #14-00283).
Importer Composite Technology International filed a trio of complaints at the Court of International Trade on Oct. 20 challenging CBP's tariff classification of its wooden stile and rail imports. When it denied Composite's protests, CBP pointed to a prior CIT ruling holding that the wooden stiles and rails fall under Harmonized Tariff Schedule subheading 4421.90.97, but Composite argues for classification under subheading 4412.99.51 (Composite Technology International, Inc. v. United States, CIT #17-00175, #17-00129, #17-00178).
Electric scooters, known has hoverboards, were assessed duties under the wrong Harmonized Tariff Schedule subheading upon entry into the U.S., importer 3BTech said in an Oct. 15 complaint at the Court of International Trade. Kicking off litigation in its customs battle, 3BTech argued that even if CBP's HTS subheading of choice is correct, the products were granted Section 301 China tariff exclusions (3BTech, Inc. v. United States, CIT #20-00159).
The following lawsuits were recently filed at the Court of International Trade:
CBP erroneously classified importer Topcon Positioning System's rotating laser levels under Harmonized Tariff Schedule subheading 9031, the importer argued in a Sept. 29 complaint at the Court of International Trade. By failing to analyze the principal use of the laser levels, CBP neglected to properly classify the products under HTS subheading 9015,the complaint said (Topcon Positioning Systems, Inc. v. United States, CIT #14-00189).
The following lawsuits were recently filed at the Court of International Trade:
The following lawsuits were recently filed at the Court of International Trade:
Printed circuit board assembly importer Triumph Engine Control Systems moved to overturn the dismissal of four of its cases issued by the Court of International Trade in an Aug. 9 filing. Claiming that it clears the standard for reversing dismissals due to lack of prosecution set in the Supreme Court case Pioneer Inv. Services Co. v. Brunswick Associates Ltd. Partnership, the importer requested an extension of the time to remain on the Customs Case Management Calendar (Triumph Engine Control Systems, LLC v. U.S., CIT #19-00108, #19-00109, #19-00110, #19-00130).
The following lawsuits were recently filed at the Court of International Trade: