Tariff classification - Summary judgment for government on glass merchandise imported from Mexico 

January 29: The U.S. Court of International Trade granted the government’s motion for summary judgment in a dispute concerning the proper tariff classification of certain glass merchandise imported from Mexico in 1999.

The case is: The Promeroy Collection, Ltd. v. United States, Slip Op. 13-13 (CIT January 28, 2013). Read the slip opinion [PDF 82 KB]


At issue was the tariff classification of floor and wall articles that were designed to hold candles but that were not imported with candles.


The importer asserted that the items were properly classified under HTSUS subheading 9405.50.45 (lamps and lighting fittings) or, alternative under subheading 9403.80.60 or 9403.20.10 (other furniture and parts thereof) and were, thus, entitled to duty-free treatment.


The government, however, maintained that U.S. Customs properly classified the merchandise as decorative glass articles under HTSUS heading 7013, subject to duty rates ranging from 4.3% to 22.8%.


The Court of International Trade agreed with the government and, in applying the General Rules for Interpretation (GRI), found that the merchandise was properly classified as decorative glass articles.



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