Importer Northern Tool & Equipment voluntarily dismissed its customs case on the classification of its agricultural sprayers at the Court of International Trade. The importer brought the suit in 2022 to claim that its sprayers of Harmonized Tariff Schedule subheadings 8424.49.0000, dutiable at 2.4%, and 8424.41.1000, free of duty, and secondary subheading 9903.88.03, which carries a 25% Section 301 duty, should be classified under the duty-free subheading 9817.00.5000. Northern Tool dismissed a similar case last month (see 2501240017). Counsel for the company didn't respond to a request for comment (Northern Tool & Equipment v. United States, CIT # 22-00329).
The following lawsuit was recently filed at the Court of International Trade:
Target General Merchandise said in a Feb. 20 response to a U.S. cross-motion for judgment in its classification case that it no longer will be disputing CBP’s classification of its artificial Christmas trees, explaining that the government is already arguing that the trees should be classified under a duty-free Harmonized Tariff Schedule heading (Target General Merchandise v. United States, CIT Consol. # 15-00069).
Importer Mitsubishi Power Americas asked leave Feb. 18 from the Court of International Trade to file a short sur-reply to the U.S.’s support of a cross-motion for judgment (Mitsubishi Power Americas v. United States, CIT # 21-00573).
The following lawsuit was recently filed at the Court of International Trade:
After the Court of International Trade denied hoverboard importer 3BTect’s motion to strike three expert reports from the record of its classification dispute, the importer switched Feb. 14 to targeting the factual basis of the government’s cross-motion for judgment in a 72-page response brief (3BTech v. United States, CIT # 21-00026).
An importer of 3D pen kits again said Feb. 14 that the U.S. hadn’t met the procedural requirements to shield unredacted internal CBP communication under the deliberative process privilege (Quantified Operations Limited v. U.S., CIT Consol. # 22-00178).
The U.S. said Feb. 7 that importer Mitsubishi’s catalyst blocks were actually filters, despite the importer’s arguments otherwise, and thus was properly classified under Harmonized Tariff Schedule heading 8421 and assessed Section 301 tariffs (Mitsubishi Power Americas v. United States, CIT # 21-00573).
Dicycles with electric motors and gyroscopic balancing technology, marketed and known as "hoverboards," are "chidren's cycles" and not "bicycles," importer GoLabs, doing business as GOTRAX, argued in a Feb. 14 complaint at the Court of International Trade. As a result, the importer argued that the hoverboards fit under Harmonized Tariff Schedule subheading 9503.00.0090 and not subheading 8711.60.0050 as classified by CBP (GoLabs Inc. v. United States, CIT # 25-00003).
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York: