U.S. trade court: Tariff classification of LED candles - KPMG United States
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U.S. trade court: Tariff classification of “LED candles”

U.S. trade court: Tariff classification of LED candles

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).


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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.


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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