Auto parts and tools 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," said the Court of International Trade in a Dec. 30 opinion. Though Porsche Motorsport North America contended that the goods were exported to support race teams, CIT Judge Stephen Vaden 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 are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
Porsche Motorsport North America can't claim duty-free treatment of its auto parts and tools under Harmonized Tariff Schedule subheading 9801.00.85, the Court of International Trade said in a Dec. 30 opinion. The subheading is meant for goods temporarily exported for use in a trade and then returned to the U.S. Judge Stephen Vaden said that Porsche failed to clear the first criteria for use of the subheading since it sold some of its auto parts in Canada, despite re-importing the unsold goods.
The Customs Rulings Online Search System (CROSS) was updated Dec. 29 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 Court of International Trade reassigned five customs cases brought by Continental Automotive Systems from Judge Timothy Stanceu to Judge Jane Restani, in a Dec. 28 order signed by Judge Mark Barnett. Originally filed in 2017 and 2018, the cases concern the proper Harmonized Tariff Schedule classification of Continental's probe element of nitric oxide sensors -- a mass-produced element of NOx sensors, designed for use in consumer passenger vehicles and trucks. Four of the five were placed under a test case. The Department of Justice filed its cross motion for summary judgment Dec. 22 (Continental Automotive Systems v. U.S., CIT #18-00026). The order didn't give a reason for the reassignment.
CBP will suspend liquidation for entries of solar cells subject to Section 201 safeguard duties over the past 10-15 months, following to a Court of International Trade decision that invalidated a Trump-era increase in safeguard duty rates on solar cells and the withdrawal of an exemption for bifacial cells (see 2111170038), CBP said in a CSMS message Dec. 27.
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
The American Manufacturers of Multilayered Wood Flooring filed two complaints at the Court of International Trade, one contesting the Commerce Department's final results in an antidumping duty review of MLWF from China and in a countervailing duty review of MLWF from China. The U.S. industry group said that Commerce erred in the AD review by deviating from its expected method when finding the final dumping margin for non-selected separate rate companies and that it erred in the CVD review by failing to properly construct benchmarks for veneers, fiberboard and paint, primer and stain (American Manufacturers of Multilayered Wood Flooring v. U.S., CIT #21-00595) (American Manufacturers of Multilayered Wood Flooring v. U.S., CIT #21-00596).
The Customs Rulings Online Search System (CROSS) was updated Dec. 23 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 following lawsuits were recently filed at the Court of International Trade: