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U.S. appeals court: Tariff classification of imported screws

U.S. tariff classification of imported screws

The U.S. Court of Appeals for the Federal Circuit today affirmed a grant of summary judgment for the importer by the U.S. Court of International Trade concerning the tariff classification of the imported screws.


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The case is:  GRK Canada Ltd. v. United States, 2016-2623 (Fed. Cir. March 20, 2018). Read the Federal Circuit’s decision [PDF 148 KB]


U.S. Customs and Border Protection (CBP) classified the screws as “other wood screws” under subheading 7318.12.00 of the Harmonized Tariff Schedule of the United States (HTSUS) that would be subject to an import duty of 12.5% ad valorem. The company, however, claimed that the screws were properly classified under subheading 7318.14.10 as “self-tapping screws,” and thus subject to a 6.2% ad valorem duty. The trade court agreed with that claim, and concluded that the various imported screws were properly classified as “self-tapping screws” under HTSUS subheading 7318.14.10. 

Today, the Federal Circuit affirmed, after finding that it agreed with the trade court’s constructions of the common and commercial meanings for “other wood screws” and “self-tapping screws” and concluding that the trade court had properly classified the imported screws.


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

Douglas Zuvich | +1 (312) 665-1022 |

Andrew Siciliano | +1 (631) 425-6057 |

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