close
Share with your friends

U.S. trade court: HTSUS classification of jewelry boxes (paper or plastic)

HTSUS classification of jewelry boxes

The U.S. Court of International Trade today granted the government’s motion for summary judgment in a case concerning the Harmonized Tariff Schedule of the United States (HTSUS) classification of several different styles of jewelry boxes.

1000

Related content

The case is: The Kalencom Corporation v. United States, Slip Op. 20-68 (CIT May 18, 2020). Read the trade court’s decision [PDF 551 KB]

U.S. Customs and Border Protection (CBP) classified the jewelry boxes under subheading 4202.92.90 of the HTSUS, which covers “jewelry boxes . . . and similar containers” “with outer surface of sheeting of plastics” subject to customs duty at 17.6% ad valorem.

The importer argued that the product is correctly classified under subheading 4202.99.10, which covers “jewelry boxes . . . and similar containers” “wholly or mainly covered with paper” subject to customs duty at 3.4%.

The question before the trade court was whether the subject merchandise should be classified under subheading 4202.92, because the articles have an “outer surface of sheeting of plastics” or under subheading 4202.99, because they are “wholly or mainly covered with paper.”

The trade court explained that since the outer surface of the jewelry box was a sheeting of plastics, the subject merchandise was not “wholly or mainly covered with paper” as stated in subheading 4202.99.10. That subheading specifically excludes merchandise comprised of sheeting of plastics wholly or mainly covered in paper. Because the jewelry boxes were comprised of a sheeting of plastics, subheading 4202.99.10 was inapplicable.

Accordingly, summary judgment was granted in favor of the government, and CBP’s classification was upheld.


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
T: 267-256-2614
E: jlmcloughlin@kpmg.com

Andy Siciliano
Partner and National Practice Leader
T: 631-425-6057
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
T: 212-872-2973
E: ivaysfeld@kpmg.com

Amie Ahanchian
Principal
T: 202-533-3247
E: aahanchian@kpmg.com

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

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

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

Andy Doornaert
Managing Director
T: 313-230-3080
E: adoornaert@kpmg.com

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

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal