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»Issue 8, Volume 07 www.scarbrough-intl.com » August 2007 |
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BUSINESS MONITOR 9505. Festive Articles. Ambiguity remains in determining what does, and, what does not constitute a festive occasion. Difficulty, therefore, remains in determining appropriate classifications of articles that can be classified as items of a festive function and those that are not. In the case of Wilton Industries v. United States, several customs decisions were called into question concerning the classification of such articles, - including cake toppers, as well as wedding cake figurine/topper bases, separator plates, columns, plate legs and plate pegs; wedding cake fresh flower holders, inserts, and bowls; place card holders; various models and styles of bake ware; cookie cutters and cookie stamps; cake picks; and cake presses and tools. These items were imported from China and entered the United States in 1999 and were liquidated by customs in March of 2000. Wilton Industries made claim that these items had been liquidated incorrectly under classifications of the Harmonized Tariff Schedule of the United States (HTSUS) headings 3924, heading 3926, heading 7615, or heading 7323; and at rates of duty ranging from 3.1% to 6.5% ad valorem. Wilton argued that items of this nature marketed and sold around the time of and in conjunction with holidays and special occasions should be classified as HTSUS heading 9505. The seminal case is Midwest of Cannon Falls, Inc, v. United States, which established the basic criteria for classification of “festive articles” under heading 9505. The eventual outcomes of the case included reclassification of almost all the items that Wilton had challenged were incorrectly classified. Customs was ordered to reliquidate the items as defined in the case judgment and to refund all excess duties with interest (as provided by law) as defined in the case judgment. Still remaining is the ambiguous conclusion of the court of what determines items that are considered for classification under the 9505 heading. It is advised that all importers fully evaluate all considerations for the classifications of their imported items. Classification in summary. 9505 Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 9505.10 Articles for Christmas festivities and parts and accessories thereof: 9505.90 Other: 9505.90.20 00 Magic tricks and practical joke articles; parts and accessories thereof: Please email us at info@scarbrough-intl.com with any questions that you have concerning the classification of your freight, or you can call us at 816 891 2400. -- Scott Woods, Marketing |
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