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December 11, 2008
In a newsletter published earlier this year, we discussed a court action being litigated in the U.S. Court of International Trade (CIT) that is challenging U.S. Customs’ position on the tariff classification of certain engineered hardwood flooring. These flooring products are narrow strips that have a protective coating and are ready for installation as flooring at the time of importation. Customs currently classifies these products as “plywood” at the duty rate of 8.0%, based upon a court decision issued about three years ago by the U.S. Court of Appeals for the Federal Circuit (CAFC).
The goal of the present litigation is to exclude these types of flooring products from the plywood classification based upon an industry definition of the term “plywood” that would override the definition of plywood as defined by the CAFC. The current lawsuit seeks to re-classify these types of flooring under the duty free provision for other veneered panels and similar laminated wood.
Pending the outcome of the current litigation, importers of engineered wood flooring should take steps to protect their rights to receive refunds in the event that there is a favorable outcome to this litigation. Specifically, protests needed to be filed on the applicable entries, and if denied, court actions need to be filed to keep the protests alive.
If you have any questions on the issues raised in this newsletter, please contact Stephen Spraitzar at the Law Offices of George R. Tuttle, P.C. at (415) 288-0427 or at sss@tuttlelaw.com.
Stephen Spraitzar is an attorney with the Law Offices of George R. Tuttle in San Francisco.
The information in this article is general in nature, and is not intended to constitute legal advice or to create an attorney-client relationship with respect to any event or occurrence, and may not be considered as such.
Copyright © 2008 by Tuttle Law Offices.
All rights reserved. Information has been obtained from sources believed to be reliable. However, because of the possibility of human or mechanical error by our offices or by others, we do not guarantee the accuracy, adequacy, or completeness of any information and are not responsible for any errors, omissions, or for the results obtained from the use of such information. |