U.S. tariff classification for storage unit components - KPMG United States
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Federal Circuit: Tariff classification for storage unit components

U.S. tariff classification for storage unit components

The U.S. Court of Appeals for the Federal Circuit today reversed and remanded to the U.S. Court of International Trade a case concerning the appropriate import classification for a system of tracks and hanging standards under the Harmonized Tariff Schedule of the United States (HTSUS).


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At issue was the HTSUS classification of a system comprised of different components that, in a variety of configurations, can be used to create a customized, modular storage unit. The trade court granted the government’s motion for summary judgment, finding the imports were properly classified under subheading 8302.42.30 of the HTSUS as “[b]ase metal mountings, fittings and similar articles suitable for furniture.” Today, the Federal Circuit reversed, finding instead that the subject imports were to be classified under HTSUS subheading 9403.90.80 as parts of unit furniture. 

The case is: The Container Store v. United States, 16-6666 (Fed. Cir. July 18, 2018). Read the Federal Circuit’s decision [PDF 120 KB]


For more information, contact a professional with KPMG’s Trade & Customs practice:

Douglas Zuvich | +1 (312) 665-1022 | dzuvich@kpmg.com

Andrew Siciliano | +1 (631) 425-6057 | asiciliano@kpmg.com

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