The U.S. Court of International Trade today issued a decision granting summary judgment for the government with respect to the tariff classification of imported items that resemble candles and that use battery-powered light-emitting diodes (LED).
The case is: The Gerson Co. v. United States, Slip Op. 17-96 (CIT August 2, 2017). Read the trade court’s decision.
U.S. Customs and Border Protection liquidated the imports under subheading 9405.40.80 HTSUS (Harmonized Tariff Schedule of the United States) for “Lamps and lighting fittings…” subject to customs duty of 3.9% ad val. The importer claimed that the proper classification was under subheading 8543.70.70 HTSUS for “Electric luminescent lamps” subject to customs duty at 2% or alternatively under subheading 8541.40.20 HTSUS for “light-emitting diodes” that would be duty-free.
The trade court agreed that the articles were properly classified under heading 9405 and subject to duty at 3.9% ad val.
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