U.S. Trade court: Tariff classification | KPMG | US

Trade court: Tariff classification of fiber optic telecommunications network equipment

U.S. Trade court: Tariff classification

The U.S. Court of International Trade today granted summary judgment for the government in a “test case” concerning the proper customs tariff classification of three types of fiber optic telecommunications network equipment—categorized as splitter modules, monitor modules, and wavelength division multiplexer modules—imported from Mexico in 2012.

1000

Related content

The case is: ADC Telecommunications, Inc. v. United States, Slip Op. 17-144 (CIT October 18, 2017).

 

Read the trade court’s opinion [PDF 458 KB]

Summary

The importer claimed the imports were classifiable under Harmonized Tariff Schedule of the United States (HTSUS) subheading 8517.62.00 and were duty-free.

U.S. Customs and Border Protection (CBP) countered that the proper classification was under HTSUS subheading 9013.80.90, and that the imports were subject to a customs duty at a rate of 4.5%.

After examining the two-step process for determining the classification of the imported merchandise, the trade court granted summary judgment for the government. 

 

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

Douglas Zuvich | +1 (312) 665-1022 | dzuvich@kpmg.com

Andrew Siciliano | +1 (631) 425-6057 | asiciliano@kpmg.com

© 2017 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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

 

Request for proposal

 

Submit