Federal Circuit - Tariff classification, glass vases imported from China 

July 9:  The U.S. Court of Appeals for the Federal Circuit today issued a decision affirming the holding of the U.S. Court of International Trade with respect to the tariff classification of certain types of glass merchandise—specifically glass vases for flowers, imported from China. Dependable Packaging Solutions, Inc. v. United States, 2013-1300 (Fed. Cir. July 9, 2014).

Read the Federal Circuit decision [PDF 131 KB]


Vases were imported and sold by the importer to mass-market flower-packing houses that, in turn, filled them with water and flowers and shipped the flower-packed vases to supermarkets or similar retailers, for sale as a single unit. Similar vases are sold empty at retail, but the importer’s vases were not sold empty at retail.

When the vases were imported, it was agreed that the tariff classification was under HTSUS chapter 70 (Glass and glassware), but there was a disagreement about the appropriate heading.

At liquidation, U.S. Customs and Border Protection classified the vases under the heading 7013. The importer countered that the appropriate heading would be under heading 7010.

The trade court determined that CBP’s classification was correct and granted summary judgment for the government.

Today, the Federal Circuit affirmed, finding that “…nearly every Carborundum factor weighs heavily in favor of classifying [the] merchandise under heading 7013 rather than heading 7010, and not one supports [the importer].”

For more information, contact a professional with KPMG’s Trade & Customs practice:

Douglas Zuvich

(312) 665-1022

Andrew Siciliano

(631) 425-6057

John L. McLoughlin

(267) 256-2614

Todd R. Smith

(949) 885-5617

Luis A. Abad

(212) 954-3094

Amie Ahanchian

(202) 533-3247

Or your local KPMG Trade & Customs professional.

©2014 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.

Direct comments, including requests for subscriptions, to us-kpmgwnt@kpmg.com.
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.

Share this

Share this


Current and future KPMG clients may subscribe to TaxNewsFlash email alerts.

Email your contact information.

TaxNewsFlash-Trade & Customs by year