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]

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