The U.S. Court of International Trade today issued a decision granting summary judgment for the government with respect to the tariff classification of imported items that resemble candles and that use battery-powered light-emitting diodes (LED).
The case is: The Gerson Co. v. United States, Slip Op. 17-96 (CIT August 2, 2017). Read the trade court’s decision [PDF 249 KB]
U.S. Customs and Border Protection liquidated the imports under subheading 9405.40.80 HTSUS (Harmonized Tariff Schedule of the United States) for “Lamps and lighting fittings…” subject to customs duty of 3.9% ad val. The importer claimed that the proper classification was under subheading 8543.70.70 HTSUS for “Electric luminescent lamps” subject to customs duty at 2% or alternatively under subheading 8541.40.20 HTSUS for “light-emitting diodes” that would be duty-free.
The trade court agreed that the articles were properly classified under heading 9405 and subject to duty at 3.9% ad val.
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