The U.S. Court of Appeals for the Federal Circuit today issued a decision that affirms the U.S. Court of International Trade’s grant of summary judgment for the importer concerning the import classification of durable and protective cases for smartphones.
The importer claimed that the appropriate classification of the smartphone cases was HTSUS subheading 3926.90.9980 as “other articles of plastic.” U.S. Customs and Border Protection, however, asserted the merchandise was properly classified under HTSUS subheading 4202.99.00 “similar containers” with a duty rate of 20% ad valorem.
The trade court granted summary judgment for the importer. Today, the Federal Circuit affirmed, noting that because the subject merchandise cannot be classified under Heading 4202, it must be classified according to its material (here, plastic).
The case is: Otter Products, LLC v. United States, 2015-1866 (Fed. Cir. August 24, 2016). Read the Federal Circuit’s decision [PDF 148 KB]
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