The U.S. Court of International Trade today granted summary judgment for the government in a case concerning the appropriate tariff classification of certain key-operated locking hardware articles (“entry locks” or “entry door-knobs”). The trade court agreed with the government on classifying the imported merchandise under HTSUS subheading 8301.40.6030, subject to a customs duty rate of 5.7% ad valorem.
The case is: Home Depot U.S.A., Inc. v. United States, Slip Op. 17-127 (CIT September 21, 2017). Read the trade court’s opinion.
At issue was the classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS). The importer (a retailer) challenged the HTSUS classification of certain key-operated locking hardware articles (“entry locks” or “entry door-knobs”) by U.S. Customs and Border Protection (CBP).
CBP classified the imported merchandise under HTSUS subheading 8301.40.6030, subject to a customs duty rate of 5.7% ad valorem. The importer asserted the proper classification was under HTSUS subheading 8302.41.6045, at a customs duty rate of 3.9% ad valorem.
The trade court agreed with CBP and found the items were appropriately classified within HTSUS heading 8301 pursuant to a General Rules of Interpretation 1 (GRI 1) analysis. Thus, the court denied the importer’s motion for summary judgment, and granted the government’s cross-motion for summary judgment.
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