The Court of Appeals for the Federal Circuit in a June 7 order granted Porsche Motorsports North America's motion to voluntarily dismiss its case seeking duty-free treatment of auto parts temporarily exported then reimported. The Court of International Trade previously denied Porsche this treatment, ruling that auto parts exported to Canada for use at auto races then re-imported don't qualify for duty-free treatment under a U.S. goods returned tariff provision for "tools of the trade" (see 2201030038). The trade court found that the auto parts and tools were exported to generate sales to race teams rather than for a professional purpose, as required under subheading 9801.00.8500.
Imported carbon steel tubing lined with epoxy coating are insulated for tariff schedule purposes, and should be classified under heading 8547 as insulating fittings for electrical machines, appliances or equipment, importer Shamrock Building Materials said in a motion for summary judgment filed June 6 at the Court of International Trade (Shamrock Building Materials, Inc. v. United States, CIT # 20-00074).
The Court of Appeals for the Federal Circuit in a June 7 order granted Porsche Motorsports North America'as motion to voluntarily dismiss its lawsuit seeking duty-free treatment of auto parts temporarily exported then reimported. The Court of International Trade previously denied Porsche the treatment, ruling that auto parts exported to Canada for use at auto races then re-imported don't qualify for duty-free treatment under a U.S. goods returned tariff provision for "tools of the trade." The trade court found that the auto parts and tools were exported to generate sales to race teams rather than for a professional purpose, as required under subheading 9801.00.8500.
The following lawsuits were recently filed at the Court of International Trade:
Agricultural net wrap imported by RWW Klerks can only be used in harvesting machinery, and should be classified as a part of harvesting machinery of Harmonized Tariff Schedule heading 8433, rather than as liquidated by CBP in heading 6005 as a textile material, the importer said in a June 3 motion filed at the Court of International Trade (RKW Klerks Inc. v. United States, CIT # 20-00001).
The following lawsuits were recently filed at the Court of International Trade:
The Customs Rulings Online Search System (CROSS) was updated May 31 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):
Gun sight inserts that use tritium for powerless illumination in low light conditions should be classified in Harmonized Tariff Schedule heading 9022 as apparatus that use beta radiation, rather than in heading 9405 as non-electrical lamps, importer Trijicon said in a complaint filed May 31 at the Court of International Trade. Despite a ruling issued by CBP to the contrary, Trijicon said heading 9022 covers apparatus that use beta radiation regardless of end use, and that the use of beta radiation is more specific for tariff classification purposes and harder to satisfy than lamp (Trijicon Inc. v. United States, CIT # 22-00040).
Arguments from plaintiff-appellants in an antidumping duty case, led by Carbon Activated Tianjin Co., are merely a bid to have the U.S. Court of Appeals for the Federal Circuit impermissibly re-weigh the record evidence over surrogate value questions, defendant-appellees Calgon Carbon Corp. and Norbit Americas argued in a May 31 reply brief. Also filing its reply brief was DOJ, arguing that the Commerce Department properly picked Malaysia over Romania as the primary surrogate country (Carbon Activated Tianjin Co. Ltd. v. U.S., Fed. Cir. #22-1298).
Industrial diamonds from China further processed into superabbrasives in Romania should not be subject to additional Section 301 tariffs as products of China, Lieber & Solow, which does business as Lands Superabrasives, said in a complaint filed May 27 at the Court of International Trade. The companies argue that the industrial diamond crystals from China became objects of a different character, identity and use after processing in Romania and should be Romanian products for tariff purposes. Lands asked the court to find Romania as the correct country of origin and order CBP to reliquidate the merchandise with refunds of excess duties and interest (Lieber & Solow Ltd. d/b/a Lands Superabrasives, Co. v. United States, CIT # 21-00623).