Importer Asks Trade Court to Reclassify Notebook Calendars

The Court of International Trade should overturn a decision by CBP to classify imported desk pad and planning calendars, importer Blue Sky said in a complaint filed Aug. 4 at the Court of International Trade (Blue Sky The Color of Imagination, LLC v. U.S., CIT #21-00624).

Blue Sky imported the items at issue in December 2020 and entered the merchandise under subheading 4910.00.2000 as calendars. In July 2021, CBP reclassified and rate advanced the items as "notebooks" under subheading 4820.10.4000, which are subject to Section 301 duties. Blue Sky protested the decision and filed suit when CBP denied the protest.

The complaint alleges that CBP should not have classified desk pad and planning calendars as "notebooks" but instead as "calendars" under subheading 4910.00.2000, which are duty-free. Each of the items entered "contained between 70 percent to 100 percent dated calendar pages," Blue Sky said, which should make the items calendars, as that is their primary function. The importer has asked the court to overturn CBP's decision, order that the items be correctly classified as calendars and refund the excess duties paid with interest.