CIT Denies Bid to Dismiss Parts of Tariff Classification Case on Child Bicycle Seats

An importer’s lawsuit on the tariff classification of child bicycle seats will proceed unchecked, after the Court of International Trade on Sept. 8 denied the government’s bid to dismiss portions of the case. Kent International says CBP defied its own established practice and did not afford Kent the same treatment given to other importers when it classified entries of Kent’s WeeRide Kangaroo child bicycle seats in heading 8417, dutiable at 10 percent, rather than a duty-free provision of subheading 9401.80. Though CBP had issued Kent a ruling in 2005 that the merchandise was dutiable at the higher rate, it had subsequently granted two of Kent’s protests and issued several rulings to other importers finding similar merchandise duty-free. The trade court found Kent’s complaint adequately raised questions of whether CBP’s decision to reliquidate subsequent entries at the 10% rate, before its eventual revocation of the other importers’ rulings through Customs Bulletin notices and comment, may have run against the agency’s own established practice and treatment.

(Kent International Inc. v. U.S., Slip Op. 17-123, CIT # 15-00135, dated 09/08/17, Judge Gordon)

(Philip Simons of Simons & Wiskin for plaintiff Kent International, Inc.; Hardeep Josan for defendant U.S. government)