U.S. trade court: Tariff classification of hand tools | KPMG | GLOBAL

U.S. trade court: Tariff classification of hand tools

U.S. trade court: Tariff classification of hand tools

The U.S. Court for International Trade today granted summary judgment for the importer in a case concerning the tariff classification of imports of hand tools.

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The case is: Irwin Industrial Tool Co. v. United States, Slip Op. 17-128 (CIT September 21, 2017). Read the trade court’s opinion [PDF 511 KB]

Summary

The case involved imports of five styles of hand tools.

U.S. Customs and Border Protection (CBP) liquidated the entries under subheading 8204.12.00 of the Harmonized Tariff Schedule of the United States (HTSUS). This covered “hand-operated spanners and wrenches….” The importer challenged this tariff classification, and asserted that the “locking pliers” were not classifiable as adjustable wrenches but, rather, as pliers under HTSUS subheading 8203.20 or as vises or clamps under HTSUS subheading 8205.70. 

The trade court issued a previous opinion in 2017. Today, the trade court granted summary judgment for the importer, and denied the government’s motion for reconsideration of the court’s prior opinion.

 

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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