Correction: Fit for Life, a company that partners with brands such as Gaiam, Reebok, New Balance and Adidas, said at the Court of International Trade that CBP should have classified its imported balance ball chairs as seats of rubber or plastic, a duty-free provision under Harmonized Tariff Schedule heading 9401, rather than as “other articles and equipment for general physical exercises” under heading 9506, which carries a 4.6% duty (see 2402010049).
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
Fit for Life, a company that partners with brands such as Gaiam, Reebok, New Balance and Adidas, said at the Court of International Trade that CBP should have classified its imported balance ball chairs as seats of rubber or plastic, a duty-free provision under Harmonized Tariff Schedule heading 9401, rather than as “other articles and equipment for general physical exercises” under heading 9506, which carries a 4.6% duty (Fit for Life LLC v. U.S., CIT # 20-00004).
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
Importer MCM Technologies on Jan. 30 dismissed its suit challenging CBP's denial of its protest regarding the classification of its pet identification tags. The importer said the tags, which are classified under Harmonized Tariff Schedule subheading 8302.49.4000, qualify for an exclusion from Section 301 tariffs under secondary subheading 9903.88.4800. Counsel for MCM Technologies declined to comment (MCM Technologies v. U.S., CIT # 22-00005).
Importer Scottsdale Tobacco launched a case at the Court of International Trade to contest CBP's denial of its drawback claim on its Canadian-origin paper-wrapped cigarettes. Filing a complaint on Jan. 30, the importer said its drawback claim "met the requirements" for a substitution unused merchandise drawback of the federal excise taxes it paid, since it exported the cigarettes from Florida less than five years after the relevant imports (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 U.S. Court of Appeals for the Federal Circuit on Jan. 29 issued its mandate in a customs case on the classification of textile gloves with a plastic coating on the palm and fingers. The appellate court said the gloves fit under Harmonized Tariff Schedule heading 6116 as gloves and not as articles of plastic under heading 3926 (see 2312060028). Importer Magid argued that Section XI Note 1(h) excluded the gloves from heading 6116 and that the Federal Circuit's ruling in Kalle USA v. U.S., a case concerning sausage casing, precluded classification as textiles and apparel of Section XI (Magid Glove & Safety Manufacturing Co. v. U.S., Fed. Cir. # 22-1793).
The Court of International Trade on Jan. 30 said that for drawback purposes the 10-digit Harmonized Tariff Schedule subheadings should be read starting with their directly adjacent text and not the superior indented text. Judge Claire Kelly said the "plain meaning" of the statute governing substituted unused merchandise drawbacks refers to the "words describing the article adjacent to the 10-digit number."
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York: