Imported cookware sets, preferential tariff treatment | KPMG | US

Components of imported cookware sets, preferential tariff treatment under GSP

Imported cookware sets, preferential tariff treatment

The U.S. Court of International Trade granted an importer’s motion for partial summary judgment concerning imports of cookware sets that included components from Thailand (a “beneficiary developing country”—BDC) and glass lids from China (a non-BDC country). The trade court found that the cookware sets were not completely disqualified from preferential treatment under the Generalized System of Preferences (GSP) because of the presence of the lids from China among the sets.


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U.S. Customs and Border Protection (CBP) had denied the preferential tariff treatment due to the presence of the non-BDC glass lids. The trade court granted summary judgment as to the GSP eligibility of the BDC components of the imported cookware sets and denied GSP eligibility of the non-BDC components. The court also granted the government’s motion for partial summary judgment with respect to CBP’s denying the first sale transaction valuation treatment, based on the evidence presented at the administrative level.

The case is: Meyer Corp. U.S. v. United States, Slip Op. 17-110 (CIT August 23, 2017). Read the trade court’s opinion [PDF 473 KB] 


For more information, contact a professional with KPMG’s Trade & Customs practice:

Douglas Zuvich | +1 (312) 665-1022 |

Andrew Siciliano | +1 (631) 425-6057 |

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