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]
For more information, contact a professional with KPMG’s Trade & Customs practice:
Douglas Zuvich | +1 (312) 665-1022 | firstname.lastname@example.org
Andrew Siciliano | +1 (631) 425-6057 | email@example.com
© 2016 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.