Some Curtain Wall Units Exempt From Aluminum Extrusions Duties, but Not Yuanda's, CIT Says

The Court of International Trade on Dec. 11 sustained a Commerce Department scope ruling that found curtain wall units imported separately by Yuanda for the same construction project are covered by antidumping and countervailing duties on aluminum extrusions from China (A-570-967/C-570-968). Capping a long-running case wherein Commerce at one point ruled the curtain wall units are exempt (see 1610110052), CIT held that curtain wall units may be subassemblies that are not subject to duties, but that Yuanda’s units need further fabrication before assembly, disqualifying them for the exemption. For example, hangers, lock panels, shims and embeds needed for the final curtain wall are not included on any invoice or entry forms, CIT said. With the issue of whether Yuanda’s curtain wall units are covered decided, CIT found it did not need to rule on whether the curtain wall unit exemption applies only to units imported as one customs entry, or whether the units can be imported in multiple entries for the same project over an extended period.

(Shenyang Yuanda Alum. Indus. Eng'g Co. v. U.S., Slip Op. 17-163, CIT # 14-00106, dated 12/11/17, Judge Gordon)