U.S. Trade court: Tariff classification - KPMG United States
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Trade court: Tariff classification of fiber optic telecommunications network equipment

U.S. Trade court: Tariff classification

The U.S. Court of International Trade today granted summary judgment for the government in a “test case” concerning the proper customs tariff classification of three types of fiber optic telecommunications network equipment—categorized as splitter modules, monitor modules, and wavelength division multiplexer modules—imported from Mexico in 2012.


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The case is: ADC Telecommunications, Inc. v. United States, Slip Op. 17-144 (CIT October 18, 2017).


Read the trade court’s opinion [PDF 458 KB]


The importer claimed the imports were classifiable under Harmonized Tariff Schedule of the United States (HTSUS) subheading 8517.62.00 and were duty-free.

U.S. Customs and Border Protection (CBP) countered that the proper classification was under HTSUS subheading 9013.80.90, and that the imports were subject to a customs duty at a rate of 4.5%.

After examining the two-step process for determining the classification of the imported merchandise, the trade court granted summary judgment for the government. 


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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