The U.S. Court of International Trade today granted summary judgment for an importer with respect to the correct Harmonized Tariff Schedule of the United States (HTSUS) classification of toilet paper holders.
The case is: Moen Inc. v. United States, Slip Op. 18-17 (CIT March 7, 2018). Read the trade court’s decision [PDF 587 KB]
The company asserted that U.S. Customs and Border Protection (CBP) improperly denied its protests challenging the classification of the imported merchandise (toilet paper holders). The company asserted that all of its toilet paper holders were entitled to duty-free treatment because they were classifiable under HTSUS subheading 8302.50.00, which encompasses “[b]ase metal mountings,” including “hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.”
CBP classified the imported toilet paper holders under HTSUS subheading 7907.00.10, which covers “[o]ther articles of zinc” including “[t]oilet and sanitary wares.” Alternatively, it was claimed that a product was classifiable under HTSUS subheading 7324.90.00, which encompasses other products, including parts, of “[s]anitary ware and parts thereof, of iron or steel.”
The trade court today granted summary judgment for the importer on the issue of the HTSUS classification of the merchandise as duty-free.
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