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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.


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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:

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Andy Siciliano
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Steve Brotherton
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Luis (Lou) Abad
Principal, Washington National Tax
T: 212-954-3094

Irina Vaysfeld
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Amie Ahanchian
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Christopher Young
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