News
CBP Proposes Changes to the In-Bond Process
SUMMARY: Under the U.S. Customs and Border Protection (CBP) regulations, imported merchandise may be transported in-bond. This process allows imported merchandise to be entered at one U.S. port of entry without appraisement or payment of duties and transported by a bonded carrier to another U.S. port of entry provided all statutory and regulatory conditions are met. At the destination port, the merchandise is officially entered into the commerce of the United States and duties paid, or, the merchandise is exported.
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.
Gender Discrimination Test Case Dismissed
On February 15, 2012, the U.S. Court of International Trade (“CIT”) dismissed the consolidated test case that had been created to litigate the gender and age discrimination issue in Slip Opinion 12-18
GDLSK Litigates the Classification of Body Supporting Garments
We were recently on trial in the U.S. Court of International Trade challenging U.S. Customs’ classification of a women’s garment known as a shelf bra cami or bra top camisole. The plaintiffs in these cases are Victoria’s Secret Direct (“VSD”) and New York & Company (“NY & Co.”). The garments at issue have a tank top or camisole silhouette and contain a built in brassiere. Customs classified these garments as sportswear under various tariff provisions with duty rates ranging from 16.5% ad valorem to 28.2 % ad valorem, depending upon the fiber content of the garment. We believe that the garments are properly classifiable as body-supporting garments and dutiable at the rate of 6.6% ad valorem.
The judge is expected to issue his decision sometime in 2012 and an appeal is expected. Companies importing similar items, who are interested in protecting their rights to potential duty refunds, or in obtaining refunds on past importations, should contact us.
Updated Customs Bonded Warehouse Manual Issued
For the first time since, 1990, U.S. Customs and Border Protection (CBP) has revised the Bonded Warehouse Manual for Customs and Border Protection Officers and Bonded Warehouse Proprietors.
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