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U.S. trade court: Tariff classification of showerheads imported from China

Tariff classification, showerheads imported from China

The U.S. Court of International Trade today granted an importer’s motion to dismiss its protest concerning the tariff classification of various models of shower heads imported from China.

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Initially, U.S. Customs and Border Protection liquidated certain imports of showerheads in 2014 under a subheading of the Harmonized Schedule of Tariff of the United States (HTSUS) that imposed a 3.4% customs duty. The importer originally protested this determination and asserted that the appropriate HTSUS subheading would impose a customs duty of 1.8%.

After initiating this action, the importer filed a motion to dismiss. As noted by the trade court, the subject showerheads would be subject to 25% additional customs duty pursuant to presidential action taken under Section 301 of the Trade Act of 1974 (effective August 23, 2018). As observed, the Section 301 duties have “significantly changed the importing landscape for showerheads manufactured in China.” The government opposed the motion to dismiss, asserting that significant time and resources have been expended litigating the correct classification of the showerheads.

The trade court granted the motion to dismiss.

The case is: Moen, Inc. v. United States, Slip Op. 19-95 (CIT July 26, 2019). Read the trade court’s decision [PDF 524 KB]

 

For more information on this topic or to learn more about KPMG’s Trade & Customs Services, contact:

Doug Zuvich
Partner and Global Practice Leader
T: 312-665-1022
E: dzuvich@kpmg.com

John L. McLoughlin
Principal and East Coast Leader
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E: jlmcloughlin@kpmg.com

Andy Siciliano
Partner and National Practice Leader
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E: asiciliano@kpmg.com

Steve Brotherton
Principal and Global Export and Sanctions Leader
T: 415-963-7861
E: sbrotherton@kpmg.com

Luis (Lou) Abad
Principal, Washington National Tax
T: 212-954-3094
E: labad@kpmg.com

Irina Vaysfeld
Principal
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E: ivaysfeld@kpmg.com

Amie Ahanchian
Managing Director
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E: aahanchian@kpmg.com

Robert Waldrop
Principal
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E: rwaldrop@kpmg.com

Gisele Belotto
Managing Director
T: 305-913-2779
E: gbelotto@kpmg.com

Christopher Young
Principal
T: 312-665-3229
E: christopheryoung@kpmg.com

Andy Doornaert
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E: adoornaert@kpmg.com

George Zaharatos
Principal
T: 404-222-3292
E: gzaharatos@kpmg.com

Jessica Libby
Managing Director
T: 612-305-5533
E: jlibby@kpmg.com

 

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