GDLSK Wins Container Store Litigation on Parts of Furniture

In Container Store v. United States, Court No. 05-00385, we successfully challenged CBP’s erroneous classification of the Container Store’s modular elfa® brand shelving and drawer system components before the U.S. Court of International Trade. The specific items at issue (called a top track and hanging standard) formed the backbone of the elfa® modular shelving system. CBP had erroneously classified the merchandise at issue under Heading 8302, HTSUS, as base metal mountings and fittings, dutiable at 3.2% ad valorem. The CIT properly reclassified the merchandise as parts of furniture under Heading 9403, HTSUS, free of duty.

The full decision can be found by clicking here.