Duty-free treatment of imported holiday dinnerware | KPMG | GLOBAL

Imported holiday dinnerware does not qualify for duty-free treatment

Duty-free treatment of imported holiday dinnerware

The U.S. Court of International Trade denied an importer's motion for summary judgment concerning a challenge to classification by U.S. Customs and Border Protection (CBP) of imported dinnerware according to the dinnerware's constituent materials and dutiable at rates ranging from 3% to 6% ad valorem.

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The case is: WWRD U.S., LLC v. United States, Slip Op. 17-21 (March 1, 2017). Read the trade court's decision [PDF 502 KB]

Summary

The imports at issue included a line of Christmas and Thanksgiving dinnerware, and crystalware from a Christmas collection. The importer claimed that the imports qualified for duty-free treatment under subheading 9817.95.01 of the Harmonized Tariff Schedule of the United States (HTSUS) as articles used in the home for specific religious or cultural ritual celebrations.

The trade court, however, concluded that dinners associated with Thanksgiving and Christmas are not "specific ... cultural ritual celebrations" within the meaning of HTSUS subheading 9817.95.01. Thus, the trade court held that CBP correctly classified the imports according to their constituent materials.

 

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

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