Trade court: Classification of locking plyers | KPMG | GLOBAL

Trade court: Classification of locking plyers

Trade court: Classification of locking plyers

The U.S. Court of International Trade denied the government's motion for summary judgment in a case concerning the classification of various imported hand tools referred to as “locking plyers.” The trade court instructed the importer to indicate whether it intended to file a motion for summary judgment.

1000

Related content

The trade court found that the government (U.S. Customs and Border Protection) had failed to show that undisputed facts support summary judgment in its favor. The court stated that it determined that the relevant tariff terms are defined in a manner that would suggest that the subject merchandise is classifiable within one of the HTSUS classifications put forward by the importer, but that the importer had neither moved for summary judgment nor filed a statement of material facts as to which there are no genuine issues to be tried.

The case is: Irwin Industrial Tool Co. v United States, Slip Op. 17-41 (CIT April 12, 2017). Read the trade court’s opinion [PDF 566 KB]

 

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